CPF employee contribution rates by age in 2026
The employee share falls across the CPF age bands. This reference separates it from the employer share and explains when a birthday changes the rate.
- 55 and below
- Employee 20%; employer 17%; total 37%CPF Board, current contribution rates
- Above 55 to 60
- Employee 18%; employer 16%; total 34%CPF Board, current contribution rates
- Above 60 to 65
- Employee 12.5%; employer 12.5%; total 25%CPF Board, current contribution rates
- Above 65 to 70
- Employee 7.5%; employer 9%; total 16.5%CPF Board, current contribution rates
- Above 70
- Employee 5%; employer 7.5%; total 12.5%CPF Board, current contribution rates
- Effective date
- 1 January 2026CPF Board, current contribution rates
The standard employee case
CPF Board publishes and administers these contribution tables. The rates shown apply to Singapore Citizens and Permanent Residents from their third year of SPR status, with monthly wages above S$750. CPF Board, current contribution rates (opens in a new tab).
The table separates the employee deduction from the employer contribution. Total CPF is the combined amount, rather than an additional employee deduction. These rates took effect on 1 January 2026. CPF Board also announces an increase in senior employee contribution rates from 1 January 2027; this guide records the 2026 rates only. CPF Board, current contribution rates (opens in a new tab).
When an age band changes
The next age band's rates apply from the first day of the month after the employee's relevant birthday. The thresholds are the 55th, 60th, 65th and 70th birthdays; the birthday itself does not immediately switch the month's rate. CPF Board, current contribution rates (opens in a new tab).
The standard table is distinct from graduated first-year and second-year SPR tables and the lower wage bands. It also does not describe self-employed or platform-worker contributions. CPF Board, contribution rate table from January 2026 (opens in a new tab).
An Ordinary Wage example
For a hypothetical Singapore Citizen or third-year SPR aged 40 with S$8,000 monthly Ordinary Wage, a worked example using the money.financial calculator returns employee S$1,600, employer S$1,360 and total S$2,960.
The linked CPF calculator excludes Additional Wages, first-year and second-year SPR graduated rates, wages at or below S$750 and CPF Transition Offset. It models a monthly contribution, not a retirement payout or take-home salary after tax.