CPF contribution calculator
Enter a monthly wage, the employee's age and their residency status to see the CPF contribution split three ways: what comes out of the salary, what the employer pays on top, and the total. It uses the CPF Board rate tables effective 1 January 2026, including the $8,000 Ordinary Wage ceiling and the CPF Board's own rounding steps.
Ordinary Wages for the month, before CPF
Contributions follow the CPF Board's steps: the total is rounded to the nearest dollar, the employee's share is rounded down, and the employer's share is the remainder. Figures cover Ordinary Wages only; bonuses and other Additional Wages are subject to a separate annual ceiling of S$102,000 across all wages for the year.
Rates as at 1 January 2026. Source: CPF Board — CPF contribution rate table from 1 January 2026 . This tool is a guide, not tax, legal or accounting advice — check the official source before relying on a figure.
How CPF contributions are actually calculated
CPF is not a single percentage. The rate depends on the employee's age band and their residency status, and it is applied to Ordinary Wages capped at $8,000 a month.
For an employee aged 55 and below who is a citizen or a PR from their third year, the total contribution is 37% of wages, made up of 20% from the employee and 17% from the employer. The rate steps down with age: 34% above 55 to 60, 25% above 60 to 65, 16.5% above 65 to 70, and 12.5% above 70.
Below $750 a month the rates phase in rather than switching on abruptly. No CPF is payable on total wages of $50 or less. Between $50 and $500 only the employer contributes. Between $500 and $750 the employee's share ramps up as a fraction of the amount above $500, which is why this calculator uses the CPF Board formulas rather than a flat percentage.
The rounding is part of the rule
CPF Board sets out the order explicitly: compute the total contribution and round it to the nearest dollar, round the employee's share down to the nearest dollar, then take the employer's share as the remainder.
Doing it in that order is what makes the two shares add back up to the total. Rounding each share independently is a common payroll bug and produces contributions that are out by a dollar, which is exactly the kind of discrepancy that surfaces at audit.
Ordinary Wages, Additional Wages and the annual ceiling
This calculator covers Ordinary Wages: the monthly salary. Bonuses, commissions and other Additional Wages are subject to a separate ceiling, and the two together are capped at an annual salary ceiling of $102,000 for the year.
If you pay significant bonuses, the Additional Wage ceiling is where most manual CPF calculations go wrong, because it depends on the Ordinary Wages already paid across the whole year rather than on the month in isolation.
Questions
What is the CPF contribution rate in Singapore?
For a citizen or PR from their third year aged 55 and below, the total CPF contribution is 37% of Ordinary Wages: 20% from the employee and 17% from the employer. Rates step down with age, to 34% above 55 to 60, 25% above 60 to 65, 16.5% above 65 to 70 and 12.5% above 70. These rates take effect 1 January 2026.
What is the CPF Ordinary Wage ceiling?
The Ordinary Wage ceiling is $8,000 a month in 2026. Monthly wages above that attract no further CPF contributions. There is also an annual salary ceiling of $102,000 covering Ordinary and Additional Wages together.
Do PRs pay the same CPF rates?
No. Permanent Residents contribute at graduated rates in their first and second years of PR status, then move to full rates from the third year. This calculator lets you pick first year, second year or third year onwards.
Is CPF payable on a salary below $750?
Partly. No CPF is payable on total wages of $50 or less. Between $50 and $500 only the employer contributes. Between $500 and $750 the employee's share phases in gradually. Full rates apply above $750.
Are these CPF rates current?
They are the CPF Board rates effective 1 January 2026, transcribed from the official contribution rate tables. CPF Board has announced further changes from 1 January 2027. Always confirm against cpf.gov.sg before relying on a figure for payroll.
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