For an employee aged 55 or below earning more than S$750 a month, the total CPF contribution is 37% of wages — 17% paid by the employer and 20% deducted from the employee. Rates step down with age, and from 1 January 2026 the Ordinary Wage ceiling rose to S$8,000 a month.
This guide sets out the 2026 rates, the wage ceilings, and how to calculate CPF, with worked examples. CPF is the single biggest statutory cost in a Singapore payroll run, so getting the rates and ceilings right is the foundation of an accurate payslip.
CPF contribution rates by age (from 1 January 2026)
The rates below apply to Singapore Citizens and Permanent Residents (in their third year of PR and onwards) earning monthly wages of more than S$750.
| Employee age | Total | Employer | Employee |
|---|---|---|---|
| 55 and below | 37% | 17% | 20% |
| Above 55 to 60 | 34% | 16% | 18% |
| Above 60 to 65 | 25% | 12.5% | 12.5% |
| Above 65 to 70 | 16.5% | 9% | 7.5% |
| Above 70 | 12.5% | 7.5% | 5% |
The rates for workers above 55 to 65 increased by 1.5 percentage points on 1 January 2026 to strengthen retirement adequacy; the full increase is allocated to the Retirement Account. Rates are scheduled to change again on 1 January 2027.
Rates as of 1 January 2026. Always confirm the current figures with the CPF Board.
The CPF wage ceilings
There are two ceilings that cap how much CPF is payable.
Ordinary Wage (OW) ceiling — S$8,000 a month (from 1 January 2026). This caps the monthly wage on which CPF is payable. It rose in four steps from S$6,000 since September 2023, reaching S$8,000 in 2026 — the final step in that schedule. If an employee earns S$9,000 a month, CPF is calculated on S$8,000.
Annual salary ceiling — S$102,000. This is the maximum total wages (Ordinary plus Additional) that attract CPF in a calendar year. It has not changed.
Additional Wage (AW) ceiling. Bonuses and commissions are Additional Wages. The AW ceiling for a year is S$102,000 minus the total Ordinary Wages subject to CPF that year, which sets the maximum bonus amount on which CPF is payable.
How to calculate CPF: a worked example
Take an employee aged 30 earning a monthly salary of S$5,000 (below the S$8,000 OW ceiling, so the full wage is subject to CPF):
- Total CPF: 37% × S$5,000 = S$1,850
- Employer share: 17% × S$5,000 = S$850
- Employee share (deducted from pay): 20% × S$5,000 = S$1,000
Now take an employee aged 30 earning S$9,000 a month. The OW ceiling caps the CPF wage at S$8,000:
- Total CPF: 37% × S$8,000 = S$2,960
- Employer share: 17% × S$8,000 = S$1,360
- Employee share: 20% × S$8,000 = S$1,600
The S$1,000 above the ceiling does not attract CPF.
Low-wage employees: the S$50, S$500 and S$750 thresholds
CPF is graduated at the bottom of the wage scale so that take-home pay is not eroded:
- Total wages of S$50 or less a month: no CPF is payable.
- Above S$50 up to S$500: the employer pays its full share; the employee pays nothing.
- Above S$500 up to S$750: the employee's share is phased in gradually.
- Above S$750: full employee rates apply.
The exact graduated formula is published by the CPF Board.
When are CPF contributions due?
CPF contributions are due on the last day of the calendar month and must be paid by the 14th of the following month (or the next working day if the 14th is a weekend or public holiday). Late payment attracts 1.5% interest per month. See our guide to submitting CPF via CPF eZpay for the step-by-step process.
How AimmPayroll handles CPF
AimmPayroll applies the correct CPF rate for each employee's age and residency automatically, respects the Ordinary and Additional Wage ceilings, and itemises the employer and employee shares on every payslip. It then exports the CPF eZpay file from the same reviewed figures — no re-keying. You can start free for up to three employees.