CPF Contribution Calculator
Calculate CPF contributions for Singapore Citizens, Permanent Residents, and foreign workers. Updated with the S$8,000 OW ceiling and revised rates for workers aged 55–65.
CPF Contribution Rates from January 2026
The table below shows the full CPF contribution rates for Singapore Citizens and Permanent Residents from their third year onward. Rates vary by the employee's age group and are split between employer (ER) and employee (EE) portions.
| Age Group | Employer | Employee | Total |
|---|---|---|---|
| 55 & below | 17% | 20% | 37% |
| Above 55 to 60 | 15.5% | 16.5% | 32% |
| Above 60 to 65 | 11.5% | 11.5% | 23% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
Graduated Rates for Permanent Residents
New Permanent Residents receive graduated (lower) CPF rates during their first two years. In Year 1, the combined rate for workers aged 55 and below is 9% (4% ER + 5% EE). In Year 2, it rises to 24% (9% ER + 15% EE). From Year 3 onward, full citizen rates of 37% (17% ER + 20% EE) apply. Both employers and employees can opt for full rates from Year 1 by submitting CPF Form CPF-PR.
What Changed in 2026
Key CPF policy changes effective January 2026.
The Ordinary Wage ceiling increases from S$6,800 to S$8,000 per month, meaning CPF is now computed on a higher base for mid-to-high earners. The Annual Wage Ceiling stays at S$102,000.
Employer and employee rates for workers aged above 55 to 65 have been increased to help older workers build retirement savings. The above-55-to-60 bracket now totals 32% (up from 31%), and above-60-to-65 totals 23% (up from 22.5%).
Contribution rates for employees aged 55 and below remain at 17% (employer) and 20% (employee), totalling 37%. The allocation split across OA, SA, and MA accounts is also unchanged.
To help employers adjust to the higher OW ceiling, the government provides a one-year CPF Transition Offset equal to 0.5 percentage points of the OW ceiling increase. This effectively offsets part of the additional employer cost during 2026.
Frequently Asked Questions
About CPF contributions in Singapore
No. Foreign workers on Employment Pass, S Pass, or Work Permit are not required to contribute to CPF. Employers also have no CPF obligation for foreign employees. However, the Skills Development Levy (SDL) still applies to all employees, including foreign workers, at 0.25% of monthly wages (minimum S$2, maximum S$11.25).
The OW ceiling is the maximum amount of an employee’s ordinary (monthly) wages on which CPF contributions are computed. From January 2026, the OW ceiling is S$8,000 per month, up from S$6,800. This means CPF is only calculated on the first S$8,000 of monthly salary even if the employee earns more.
Bonuses and other non-regular payments are classified as Additional Wages (AW). CPF on AW is subject to a separate ceiling: the Annual Wage Ceiling (S$102,000) minus 12 months of the employee’s ordinary wages used for CPF. If an employee’s annual OW already reaches the annual ceiling, no CPF is payable on the bonus.
Employers who fail to pay CPF contributions by the 14th of the following month are liable to pay interest at 18% per annum (1.5% per month) on the outstanding amount. The CPF Board may also impose a composition penalty of up to S$5,000 per offence. Repeat or wilful offenders can face prosecution and imprisonment of up to 7 years.
When a foreigner obtains Singapore Permanent Resident (SPR) status, CPF contributions start at lower graduated rates. In the first year, both employer and employee rates are reduced (e.g., 4% ER / 5% EE for those 55 and below). In the second year, rates increase to an intermediate level (e.g., 9% ER / 15% EE). From the third year onward, full citizen rates apply.
Unlike many countries, Singapore does not operate a PAYE (Pay As You Earn) income tax withholding system. Employees file their own annual tax returns and pay income tax directly to IRAS. Employers are required to file employee earnings information via IR8A by 1 March each year, but they do not deduct income tax from monthly salary.
SDL is a mandatory levy paid by employers for all employees (including foreign workers) to fund workforce upgrading programmes administered by SkillsFuture Singapore. The rate is 0.25% of the employee’s total monthly remuneration, subject to a minimum of S$2 and a maximum of S$11.25 per employee per month.
