Singapore CPF Contribution Calculator
Work out CPF contributions for Singapore Citizens, Permanent Residents and foreign workers. Enter a monthly salary and an optional bonus to see employer and employee CPF, how it is split across the CPF accounts, the Skills Development Levy and take-home pay, using the latest rates.
- CPF rates from January 2026
- OW ceiling: S$8,000 a month
- Annual Wage Ceiling: S$102,000
- SDL: 0.25%, S$2 to S$11.25
The employee
Employer 17% + employee 20% of wages.
CPF applies to the first S$8,000, the OW ceiling. Not sure what to offer? See average salaries in Singapore.
For this salary, CPF applies to the first S$ 18,000.00 of a bonus.
2026 Rates: CPF on Ordinary Wages up to S$8,000 a month, Annual Wage Ceiling S$102,000. SDL 0.25%, S$2 to S$11.25 a month.
Results
For one employee, per month
- Take-home pay
- Employee CPF
| Gross salary | S$ 7,000.00 |
|---|---|
| Employee CPF20% of S$ 7,000.00 OW | −S$ 1,400.00 |
| Take-home pay | S$ 5,600.00 |
Account allocation
| Account | Share | Amount |
|---|---|---|
| Ordinary (OA) | 62.17% | S$ 1,610.20 |
| Special (SA) | 16.21% | S$ 419.84 |
| MediSave (MA) | 21.62% | S$ 559.96 |
Singapore does not withhold income tax from monthly salary, so take-home is gross pay minus employee CPF. See how each figure is worked out.
What the employer pays
On top of the salary, per month
| Gross salary | S$ 7,000.00 |
|---|---|
| Employer CPF17% | +S$ 1,190.00 |
| Skills Development LevySDL | +S$ 11.25 |
| Total employer cost | S$ 8,201.25 |
- On top of the salary
- 17.2%
- Total CPF (employer + employee)
- S$ 2,590.00
Hiring through RecruitGo
No Pte Ltd or resident director needed.
- Gross salary
- S$ 7,000.00
- Employer CPF and SDL
- +S$ 1,201.25
- RecruitGo EOR feePer employee per month, on top
- 15%, min $99
- Hire citizens, PRs or foreign professionals without incorporating or appointing a resident director
- Employment contract under the Employment Act, with CPF registration for citizens and PRs
- Monthly payroll in SGD, with CPF remitted by the 14th of the following month and SDL paid
How it is computed
How these numbers were worked out
Each figure above, computed from a monthly salary of S$ 7,000.00 using the 2026 rates.
Ordinary Wages (OW)
- Monthly salary: S$ 7,000.00.
- That is within the S$8,000 OW ceiling, so CPF applies to all of it.
- OW used for CPF: S$ 7,000.00.
Source: OW ceiling of S$8,000 a month from January 2026.
Employer CPF
- Total CPF for Singapore Citizen / 3rd yr+ PR (55 & below): 37% of S$ 7,000.00, rounded to the nearest dollar: S$ 2,590.00.
- The employer pays the rest, its 17% share: S$ 1,190.00.
- Paid by the employer on top of the salary.
Source: CPF contribution rates by age group from January 2026, with graduated rates for 1st and 2nd year SPRs.
Employee CPF
- 20% of S$ 7,000.00, rounded down to the dollar: S$ 1,400.00.
- Deducted from pay, leaving a take-home of S$ 5,600.00.
Source: CPF contribution rates by age group from January 2026.
Bonus (Additional Wages)
- No bonus entered.
- For this salary, CPF would apply to the first S$ 18,000.00 of a bonus: S$102,000 minus 12 × S$ 7,000.00.
Source: Annual Wage Ceiling of S$102,000, minus 12 months of the OW used for CPF.
Account allocation
- The S$ 2,590.00 total is split by CPF Board's ratios for ages 35 & below.
- MediSave (MA): 21.62%, or S$ 559.96.
- Special Account (SA): 16.21%, or S$ 419.84.
- Ordinary Account (OA): the remaining S$ 1,610.20.
Source: CPF allocation rates from 1 January 2026, by age group.
Skills Development Levy (SDL)
- 0.25% of S$ 7,000.00 is S$ 17.50, kept within the S$2 minimum and S$11.25 maximum.
- SDL: S$ 11.25, paid by the employer only.
- It applies to all employees, including foreign workers.
Source: SDL: 0.25% of monthly wages, minimum S$2, maximum S$11.25.
Rate Tables
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. They apply to total wages above S$750 a month; lower wages use reduced rates.
| Age Group | Employer | Employee | Total |
|---|---|---|---|
| 55 & belowYours | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| 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. Graduated rates have not changed since January 2016.
If you already have a Singapore entity, our payroll service in Singapore calculates CPF by age band and PR status and manages SDL each month. To hire without incorporating, an Employer of Record in Singapore handles CPF contributions for you.
| Age Group | 1st Year SPR | 2nd Year SPR |
|---|---|---|
| 55 & below | 4% ER + 5% EE | 9% ER + 15% EE |
| Above 55 to 60 | 4% ER + 5% EE | 6% ER + 12.5% EE |
| Above 60 to 65 | 3.5% ER + 5% EE | 3.5% ER + 7.5% EE |
| Above 65 | 3.5% ER + 5% EE | 3.5% ER + 5% EE |
2026 Updates
What Changed in 2026
Key CPF policy changes effective January 2026.
OW Ceiling Raised to S$8,000
The Ordinary Wage ceiling rises from S$7,400 to S$8,000 per month, the last of the step-ups announced in Budget 2023. CPF is now computed on a higher base for employees earning above S$7,400. The Annual Wage Ceiling stays at S$102,000.
Higher Rates for Ages 55–65
Total rates for employees aged above 55 to 65 rise by 1.5 percentage points, 0.5 from the employer and 1 from the employee. Above 55 to 60 goes from 32.5% to 34% (16% + 18%), and above 60 to 65 from 23.5% to 25% (12.5% + 12.5%). The increase goes to the Retirement Account.
No Change for Other Ages
Rates for employees aged 55 and below stay at 17% (employer) and 20% (employee), totalling 37%. Rates for employees above 65 are unchanged, and so are the graduated rates for first- and second-year PRs.
CPF Transition Offset for Employers
For 2026 only, the Government offsets half of the increase in employer CPF rates for workers aged above 55 to 65, which is 0.25% of their wages. Employers receive it automatically, without applying.
CPF is only part of the package. For the statutory and supplementary benefits employers provide, read our guide to employee benefits in Singapore, or see hiring in Singapore with RecruitGo for EOR and payroll options.
More tools for hiring in Southeast Asia
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$7,400 in 2025. 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 charged late payment interest of 1.5% per month (18% per annum) on the outstanding amount, with a minimum of S$5. The CPF Board may offer to compound an offence for up to S$1,000. If prosecuted, employers face a fine of S$1,000 to S$5,000, up to 6 months’ imprisonment, or both, for a first conviction, and S$2,000 to S$10,000, up to 12 months’ imprisonment, or both, for later convictions.
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. Graduated rates have not changed since January 2016.
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.
