CPF employee and employer contribution rates by age band
CPF contributions are split between employer and employee at rates that rise with age, up to the Ordinary Wage ceiling. The rules are explained here.
On this page
- Employee rate, 55 and below
- 20% of Ordinary WageCPF Board: contribution rate table
- Employer rate, 55 and below
- 17% of Ordinary WageCPF Board: contribution rate table
- Ordinary Wage ceiling
- S$8,000 a month from 1 January 2026CPF Board: contribution rate table from January 2026
- Minimum wage for standard rates
- Above S$750 a month; wages at or below S$750 have phased-in rates within the same rate tableCPF Board: contribution rate table from January 2026
Who contributes and who receives
CPF contributions are paid by employees who are Singapore Citizens or Permanent Residents, and by their employers. Contributions go into the employee's CPF account. Ordinary Wage is the wages for employment in that month, payable by the 14th of the following month. Bonuses are typically Additional Wages. CPF Board, How much CPF contributions to pay (opens in a new tab). CPF Board: Ordinary and Additional Wages (opens in a new tab).
Contribution rates by age band
The rates are published by CPF Board for employees aged 55 and below, above 55 to 60, above 60 to 65, above 65 to 70, and above 70. CPF contribution rates from 1 January 2026 set the employer share at 17% and the employee share at 20% for the youngest band. Both shares fall as the employee gets older. CPF new contribution rates from 1 January 2027 (opens in a new tab) for ages above 55 to 65 have also been published. CPF contribution rates from 1 January 2026 (opens in a new tab).
The rates apply to Singapore Citizens and SPRs from the third year of SPR status. Only the bands at or below S$750 are rows within Table 1; graduated rates for first-year and second-year SPR employees are in separate Table 2 and Table 3. CPF Board, How much CPF contributions to pay (opens in a new tab). CPF contribution rates from 1 January 2026 (opens in a new tab).
The Ordinary Wage ceiling
CPF contributions are computed on the Ordinary Wage, which is capped at the Ordinary Wage ceiling of S$8,000 a month from 1 January 2026. Wages above this ceiling do not attract further CPF contributions. CPF Board publishes a separate ceiling called the Additional Wage ceiling (opens in a new tab) of S$102,000 less the total Ordinary Wage subject to CPF for the year. OW: Ordinary Wages (capped at OW ceiling of $8,000) (opens in a new tab).
An employee earning S$5,000 a month in the youngest age band contributes S$1,000 (20%) and their employer contributes S$850 (17%), for a total of S$1,850. Both are computed on the full S$5,000 because it is below the S$8,000 ceiling. This is a worked example using the money.financial calculator for a Singapore Citizen or third-year SPR aged 40.
What this guide does not model
This calculator does not model the graduated rates for first-year and second-year SPR employees, which CPF publishes as separate tables, or wages at or below S$750, which use phased-in rows within the main rate table. CPF Board, How much CPF contributions to pay (opens in a new tab). CPF contribution rates from 1 January 2026 (opens in a new tab).