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CPF calculator 2026: contributions and take-home pay
In 2026, if you are 55 or younger, you pay 20% of your monthly wage into CPF and your employer adds 17%, for 37% in all, on wages up to the S$8,000 Ordinary Wage ceiling. On a S$5,000 salary that is S$1,000 from you and S$850 from your employer each month, leaving S$4,000 before tax. Rates step down after 55. Figures from CPF Board's 2026 rate tables.
Estimates only · Not financial advice
Last updated: · Source: CPF Board rate tables
CPF contribution calculator
Work out your monthly CPF
Enter your salary and any bonus. We apply the CPF rates for the year you pick (2026 by default), the wage ceilings and CPF’s rounding rules.
Your CPF breakdown will appear here
Fill in the calculator above and press Calculate my CPF. You'll see:
- Your share, your employer's share and the total
- Take-home salary after CPF
- CPF on your bonus and the wage ceilings
- The split into OA, SA or RA, and MA
Your CPF contribution
EstimateEach month
Your bonus
Over the year
Where it goes
| Account | Each month | Over the year |
|---|---|---|
| Ordinary Account (OA) | - | - |
| Special Account (SA) | - | - |
| MediSave Account (MA) | - | - |
Rounded to the dollar. The OA takes the remainder, so the three accounts add up to the total.
Above 55 the Retirement Account share goes to your RA up to the Full Retirement Sum (FRS). Once you have set aside the FRS, it goes to your OA instead.
We show the account split for full contribution rates only. We could not confirm the split CPF uses for graduated PR rates, so it is left out rather than guessed.
An estimate, not financial advice. It assumes one employer for the whole of 2026, the same salary every month and the bonus paid in one month. Your employer’s CPF submission is the figure that counts. Check unusual cases with CPF Board’s own contribution guide.
CPF contribution rates 2026
CPF contribution rates by age from 1 January 2026
These rates apply to Singapore Citizens and to Singapore Permanent Residents (SPRs) from their third year, for monthly wages above S$750. The 2026 update raised the rates for employees above 55 to 65.
| Employee’s age | Employer | Employee | Total | Max. on S$8,000 salary |
|---|---|---|---|---|
| 55 and below | 17% | 20% | 37% | S$2,960 |
| Above 55 to 60 | 16% | 18% | 34% | S$2,720 |
| Above 60 to 65 | 12.5% | 12.5% | 25% | S$2,000 |
| Above 65 to 70 | 9% | 7.5% | 16.5% | S$1,320 |
| Above 70 | 7.5% | 5% | 12.5% | S$1,000 |
Wages of S$50 or less attract no CPF. Above S$50 to S$500 only the employer pays (17% for 55 and below). Above S$500 to S$750 the employee share phases in. Source: CPF Board: CPF contribution rate tables from 1 January 2026 (PDF).
Rates for first and second-year Singapore PRs
In their first two years, SPRs and their employers pay graduated rates (G/G) unless they apply jointly to CPF Board for higher rates.
| Age | 1st year | 2nd year | ||
|---|---|---|---|---|
| Employer | Employee | Employer | Employee | |
| 55 and below | 4% | 5% | 9% | 15% |
| Above 55 to 60 | 4% | 5% | 6% | 12.5% |
| Above 60 to 65 | 3.5% | 5% | 3.5% | 7.5% |
| Above 65 | 3.5% | 5% | 3.5% | 5% |
Changes from 1 Jan 2027
CPF Board has announced new rates for older employees from 1 Jan 2027: above 55 to 60, 35.5% (16.5% employer, 19% employee); above 60 to 65, 26% (13% employer, 13% employee). The calculator applies them only to 2027 wages; pick 2027 in the form to see them. Source: CPF Board: CPF contribution rate tables from 1 January 2027 (PDF) .
CPF allocation rates
How your CPF is split across OA, SA, RA and MA
Each contribution is split by age into the Ordinary Account (OA), the Special Account (SA) or, above 55, the Retirement Account (RA), and the MediSave Account (MA). CPF works out the MediSave share first, then the SA or RA share, and the rest goes to the OA.
| Employee’s age | OA | SA or RA | MA |
|---|---|---|---|
| 35 and below | 62.17% | 16.21% SA | 21.62% |
| Above 35 to 45 | 56.77% | 18.91% SA | 24.32% |
| Above 45 to 50 | 51.36% | 21.62% SA | 27.02% |
| Above 50 to 55 | 40.55% | 31.08% SA | 28.37% |
| Above 55 to 60 | 35.3% | 33.82% RA | 30.88% |
| Above 60 to 65 | 14% | 44% RA | 42% |
| Above 65 to 70 | 6.07% | 30.3% RA | 63.63% |
| Above 70 | 8% | 8% RA | 84% |
The Special Account closes at 55 from 2025, so its share goes to the RA up to the Full Retirement Sum (FRS), then to the OA. Source: CPF Board: CPF allocation rates from 1 January 2026 (PDF).
How the calculator works
CPF wage ceilings and rounding rules
Ordinary Wage ceiling: S$8,000 a month
Ordinary Wages (OW) are your monthly salary and other pay for work in that month. From 1 Jan 2026 only the first S$8,000 a month attracts CPF, up from S$7,400. Earn S$9,000 and CPF is worked out on S$8,000. Source: CPF Board.
Additional Wage ceiling and the S$102,000 annual limit
Additional Wages (AW) are pay not tied to one month, such as an annual bonus. They attract CPF up to the AW ceiling: S$102,000 minus your Ordinary Wages subject to CPF for the year. With a salary of S$8,000 or more all year, that leaves S$6,000 of bonus that attracts CPF. Source: CPF Board.
Rounding
CPF rounds the total contribution to the nearest dollar (50 cents and above round up) and always rounds the employee’s share down. Your employer pays the difference. Source: CPF Board.
Worked example
Example: CPF on a S$5,000 salary in 2026
An illustrative case: a Singapore Citizen aged 30 earns S$5,000 a month and gets a S$10,000 bonus in 2026.
| Item | Working | Amount |
|---|---|---|
| Total CPF each month | 37% × S$5,000 | S$1,850 |
| Your share each month | 20% × S$5,000, rounded down | S$1,000 |
| Employer’s share each month | S$1,850 − S$1,000 | S$850 |
| Take-home salary | S$5,000 − S$1,000 | S$4,000 |
| Additional Wage ceiling | S$102,000 − 12 × S$5,000 | S$42,000 |
| CPF on the bonus | 37% × S$10,000 | S$3,700 |
| Total CPF for the year | 12 × S$1,850 + S$3,700 | S$25,900 |
| Monthly split | OA, SA and MA at 62.17%, 16.21% and 21.62% | S$1,150 / S$300 / S$400 |
Illustrative only. Change the inputs in the calculator above for your own case.
How the CPF contribution rules have changed
Rules change, and the date that counts is usually when you sign, apply or earn the income. This calculator uses the rules in force today; upcoming changes are listed so you can see what applies later.
-
Upcoming
Senior worker rates: next step
Total rates rise to 35.5% above 55 to 60 (16.5% employer, 19% employee) and 26% above 60 to 65 (13% each). The increase goes to the Retirement Account.
Applies to: Wages earned from 1 Jan 2027
Source: CPF Board: CPF contribution changes from 1 January 2027 -
In force
Senior worker rates: fifth step
Total rates rose by 1.5 points to 34% above 55 to 60 (16% employer, 18% employee) and 25% above 60 to 65 (12.5% each). The increase goes to the Retirement Account.
Applies to: Wages earned from 1 Jan 2026
Source: CPF Board: Changes to CPF contribution rates for senior workers from 1 January 2026 -
In force
OW ceiling reaches S$8,000
The monthly Ordinary Wage ceiling went from S$7,400 to S$8,000, the last of the four steps. The annual salary ceiling stays at S$102,000.
Applies to: Wages paid from 1 Jan 2026
Source: CPF Board: What is the Ordinary Wage (OW) ceiling? -
In force
Special Account closed at 55
The Special Account of members aged 55 and above was closed. The share of contributions that went to the SA now goes to the Retirement Account up to the Full Retirement Sum, then to the Ordinary Account.
Applies to: Members aged 55 and above
Source: CPF Board: Closure of Special Account for CPF members aged 55 and above -
Earlier
Senior worker rates: fourth step
Total rates rose by 1.5 points to 32.5% above 55 to 60 and 23.5% above 60 to 65. Above 65 to 70 stayed at 16.5%.
Applies to: Wages earned from 1 Jan 2025
Source: CPF Board: Changes to CPF in 2024 and beyond -
Earlier
OW ceiling raised to S$7,400
The monthly Ordinary Wage ceiling went from S$6,800 to S$7,400.
Applies to: Wages paid from 1 Jan 2025
Source: CPF Board: What is the Ordinary Wage (OW) ceiling? -
Earlier
Senior worker rates: third step
Total rates rose to 31% above 55 to 60 (from 29.5%), 22% above 60 to 65 (from 20.5%) and 16.5% above 65 to 70 (from 15.5%).
Applies to: Wages earned from 1 Jan 2024
Source: CPF Board: CPF contribution rate table from 1 January 2024 (PDF) -
Earlier
OW ceiling raised to S$6,800
The monthly Ordinary Wage ceiling went from S$6,300 to S$6,800.
Applies to: Wages paid from 1 Jan 2024
Source: CPF Board: What is the Ordinary Wage (OW) ceiling? -
Earlier
OW ceiling raised to S$6,300
The monthly Ordinary Wage ceiling went from S$6,000 to S$6,300, the first of four steps to S$8,000. The S$102,000 annual salary ceiling did not change.
Applies to: Wages paid from 1 Sep 2023
Source: CPF Board: What is the Ordinary Wage (OW) ceiling? -
Earlier
Senior worker rates: second step
Total rates rose to 29.5% above 55 to 60 (from 28%), 20.5% above 60 to 65 (from 18.5%) and 15.5% above 65 to 70 (from 14%).
Applies to: Wages earned from 1 Jan 2023
Source: CPF Board: CPF contribution rate table from 1 January 2023 (PDF) -
Earlier
Senior worker rates start to rise
Total rates went from 26% to 28% above 55 to 60, 16.5% to 18.5% above 60 to 65, and 12.5% to 14% above 65 to 70. The first step of the increases announced in 2019.
Applies to: Wages earned from 1 Jan 2022
Source: MOM: Senior worker CPF contribution rates and CPF Transition Offset (Budget 2022) -
Earlier
OW ceiling S$6,000, annual ceiling S$102,000
The Ordinary Wage ceiling was set at S$6,000 a month and the annual salary ceiling at S$102,000. The OW ceiling stayed there until August 2023.
Applies to: Wages paid from 1 Jan 2016
Source: CPF Board: What is the Ordinary Wage (OW) ceiling?
Good to know
CPF contribution questions
What are the CPF contribution rates in 2026?
For employees aged 55 and below, the 2026 CPF contribution rate is 37% of monthly wages: 20% from the employee and 17% from the employer. The total falls to 34% above 55 to 60, 25% above 60 to 65, 16.5% above 65 to 70 and 12.5% above 70. These rates apply to Singapore Citizens and to Singapore Permanent Residents from their third year.
Source: CPF Board: CPF contribution rate tables from 1 January 2026 (PDF)
What is the CPF salary ceiling in 2026?
The Ordinary Wage (OW) ceiling is S$8,000 a month from 1 January 2026, so only the first S$8,000 of your monthly salary attracts CPF. Bonuses and other Additional Wages (AW) attract CPF up to the AW ceiling, which is S$102,000 minus the Ordinary Wages subject to CPF for the year.
How much CPF do I pay on my bonus?
Your bonus attracts CPF at the same rate as your salary, but only up to the Additional Wage ceiling. If your salary is at or above S$8,000 all year, the ceiling is S$6,000 (S$102,000 minus S$96,000), and any bonus above that attracts no CPF.
Source: CPF Board: What is the Additional Wage (AW) ceiling?
How is the CPF contribution rounded?
The total contribution is rounded to the nearest dollar, with 50 cents and above rounded up. The employee's share is always rounded down to the dollar, and the employer's share is the total minus the employee's share.
Where does my CPF contribution go after 55?
From 55 your Special Account (SA) is closed, so the share that went to the SA goes to your Retirement Account (RA), up to the Full Retirement Sum (FRS). Once you have set aside the FRS in your RA, that share goes to your Ordinary Account (OA) instead.
Source: CPF Board: CPF allocation rates from 1 January 2026 (PDF)
Sources
Last updated: . Figures as of October 2026, checked against CPF Board’s website. CPF changes rates each January, so check the latest tables before you rely on a figure.
- CPF Board: How much CPF contributions to pay
- CPF Board: CPF contribution rate tables from 1 January 2026 (PDF)
- CPF Board: CPF allocation rates from 1 January 2026 (PDF)
- CPF Board: What payments attract CPF contributions
- CPF Board: What is the Ordinary Wage (OW) ceiling?
- CPF Board: What is the Additional Wage (AW) ceiling?
- CPF Board: CPF contribution changes from 1 January 2027
- CPF Board: CPF contribution rate tables from 1 January 2027 (PDF)
- CPF Board: CPF allocation rates from 1 January 2027 (PDF)
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