CPF Ordinary Wage and annual salary ceilings in 2026
The monthly ceiling limits Ordinary Wages subject to CPF. The annual ceiling covers both Ordinary and Additional Wages, rather than the contribution amount.
On this page
- Ordinary Wage ceiling
- S$8,000 per calendar month from 1 January 2026CPF Board, Ordinary Wage ceiling
- Annual salary ceiling
- S$102,000; unchanged in the published schedule from 1 January 2016CPF Board, Ordinary Wage ceiling
- Annual ceiling coverage
- Ordinary Wages and Additional WagesCPF Board, Budget salary ceiling announcement
Two ceilings, different periods
From 1 January 2026, the Ordinary Wage ceiling is S$8,000 per calendar month. It limits the Ordinary Wage amount attracting contributions, not the employee's salary or the amount contributed. CPF Board, Ordinary Wage ceiling (opens in a new tab).
The annual salary ceiling remains S$102,000. CPF Board's schedule shows it unchanged from 1 January 2016, including the 2026 increase in the monthly ceiling. The annual figure is not a new ceiling introduced in 2026. CPF Board, Ordinary Wage ceiling (opens in a new tab).
Why the annual figure still matters
The annual salary ceiling covers Ordinary Wages and Additional Wages together. CPF Board, Budget salary ceiling announcement (opens in a new tab).
The Minister for Finance announced the salary ceiling changes in the Budget; CPF Board publishes the implementation schedule. The monthly increase did not raise the annual ceiling. CPF Board, Budget salary ceiling announcement (opens in a new tab).
What the linked calculator covers
The CPF calculator models monthly Ordinary Wages only, using the published monthly cap. It does not calculate bonus contributions or the annual Additional Wage ceiling. CPF Board, contribution rate table from January 2026 (opens in a new tab).
A monthly Ordinary Wage result cannot establish a full year's CPF liability where Additional Wages are paid. No annual bonus worked example is supplied because the existing calculator does not model that case. CPF Board, Budget salary ceiling announcement (opens in a new tab).