CPF Contribution Calculator Singapore 2026
Calculate your exact CPF employee and employer contributions by salary and age — free real-time calculator in SGD.
CPF Contribution Calculator — Employee & Employer
Based on CPF contribution rates effective 1 Jan 2026. Capped at OW ceiling $7,400/mo.
Understanding CPF Contributions for Singapore Employees
The Central Provident Fund (CPF) is Singapore’s mandatory social security savings scheme, administered by the CPF Board under the Ministry of Manpower (MOM). Every Singapore Citizen and Permanent Resident who is employed must contribute a percentage of their monthly ordinary wages (OW) into three CPF accounts — the Ordinary Account (OA), Special Account (SA), and Medisave Account (MA). For 2026, the total contribution rate for employees aged 35 and below is 37% of wages — 20% from the employee and 17% from the employer — capped at a monthly ordinary wage ceiling of $7,400. Understanding your exact CPF contribution is essential for budgeting, retirement planning, and optimising your take-home pay. The figures above are for educational reference only and should not be treated as financial advice. Data as at Q1 2026 per CPF Board.
Not financial advice. All figures are for educational reference only. Data as at Q1 2026 unless noted.
CPF Ordinary Wage (OW) Ceiling — $7,400 in 2026
CPF contributions are only computed on the first $7,400 of monthly ordinary wages (the OW ceiling effective 1 September 2023 through to ongoing review). This means if you earn $10,000/month, only $7,400 is subject to the employer and employee CPF contribution rates. The annual ordinary wage ceiling is $102,000, and there is a separate Additional Wage (AW) ceiling which determines CPF on bonuses. The OW ceiling was progressively raised from $6,000 (pre-2023) and its future increases will depend on MOM’s review cycle. If your salary is at or above $7,400, you are already contributing the maximum monthly CPF — a useful benchmark when benchmarking total compensation packages.
How Age Affects Your CPF Contribution Rate
CPF contribution rates are stepped down as employees age, reflecting the government’s policy of keeping older workers competitive in the labour market by reducing their total employment cost. An employee aged 35 and below contributes 20% (employee) + 17% (employer) = 37% total. By age 55 to 60, this falls to 15% + 15.5% = 30.5%. Above 65, rates drop to 7.5% + 7.5% = 15%. These graduated rates are important to factor into both personal financial planning and employer payroll budgeting. The CPF Board updates contribution rates periodically, so always verify the latest table at cpf.gov.sg.
How to Use This CPF Contribution Calculator
- Enter your monthly gross salary: Type in your monthly ordinary wages (before CPF deduction). The calculator caps contributions at the $7,400 OW ceiling automatically.
- Select your age group: Choose the band that matches your current age — CPF rates differ across 7 age brackets from “35 and below” to “Above 65”.
- Choose your employment status: Singapore Citizens and 3rd-year+ PRs use full rates. First- and second-year PRs use graduated rates (5%/4% and 15%/9% respectively) during their adjustment period.
- Read your results: The calculator instantly shows your employee contribution, employer contribution, total CPF, take-home pay, and the OA / SA / MA allocation breakdown.
Results update in real time as you change inputs. The allocation breakdown (how the total CPF splits into OA, SA, MA) follows the CPF Board’s official allocation ratios for each age group as at 2026.
Pro tip: Combine this calculator with our CPF OA/SA/MA Allocation Calculator to model how topping up your SA changes your retirement nest egg, or use the CPF LIFE Payout Calculator to see what monthly income your accumulated CPF can generate in retirement.
Contents — Click to Expand
- What Is CPF and How Do Contributions Work?
- The Maths: CPF Contribution Rate Tables for 2026
- Employee vs Employer CPF Contributions: Key Differences
- How to Grow Your CPF with Smart Investment Platforms
- CPF for Permanent Residents: Graduated Rates Explained
- Using CPF as a Passive Income and Retirement Strategy
- Frequently Asked Questions
What Is CPF and How Do Contributions Work?
The Central Provident Fund (CPF) is Singapore’s mandatory defined-contribution retirement savings system. Unlike a pension, where the government promises a fixed payout, CPF is a savings scheme — every dollar you and your employer contribute is tracked in your personal CPF account, earning guaranteed interest rates set by the government. As at 2026, the OA earns 2.5% per annum (with an extra 1% on the first $20,000), the SA earns 4% p.a. (extra 1% on first $40,000 combined SA + RA), and Medisave earns 4% p.a.
CPF contributions apply to all Singapore Citizens and Permanent Residents who are employees or self-employed. Foreigners on work passes are not required to contribute CPF. The monthly ordinary wage ceiling is $7,400 — only wages up to this cap are subject to CPF deductions. The annual wage ceiling (covering bonuses and additional wages) is $102,000, calculated as $102,000 minus the total ordinary wages already subjected to CPF in that calendar year.
Understanding your CPF contribution is not just about knowing your take-home pay — it is about building retirement security. Your OA can be used for housing (HDB loans, home purchases), the SA is ring-fenced for retirement, and Medisave covers MediShield Life premiums and hospitalisation costs. For most Singapore households, CPF is the single largest retirement asset outside of property equity.
The Maths: CPF Contribution Rate Tables for 2026
CPF contribution rates for employees (Singapore Citizens and 3rd-year+ PRs) as at 1 January 2026 are as follows:
| Age Group | Employee Rate | Employer Rate | Total Rate |
|---|---|---|---|
| 35 & below | 20% | 17% | 37% |
| Above 35 to 45 | 20% | 17% | 37% |
| Above 45 to 50 | 20% | 17% | 37% |
| Above 50 to 55 | 20% | 17% | 37% |
| Above 55 to 60 | 15% | 15.5% | 30.5% |
| Above 60 to 65 | 9.5% | 9.5% | 19% |
| Above 65 | 7.5% | 7.5% | 15% |
To calculate your monthly CPF: take the lower of your actual ordinary wages and $7,400 (the OW ceiling), then multiply by the employee rate (your deduction) and the employer rate (employer’s additional cost). For example, at a $6,000 salary and age 35: Employee contributes $6,000 × 20% = $1,200; Employer contributes $6,000 × 17% = $1,020; Total CPF = $2,220; Take-home = $6,000 − $1,200 = $4,800.
Employee vs Employer CPF Contributions: Key Differences
The employee contribution is deducted from your gross salary — it reduces your take-home pay. The employer contribution is an additional payment made by your employer on top of your gross salary — it does not affect your take-home, but it is a real employment cost your company bears. For hiring managers and HR, the true employment cost of an employee on $7,400/month is $7,400 + (17% × $7,400) = $8,658/month.
Both contributions flow into the same three CPF accounts — the split between OA, SA, and MA is the same regardless of whether the dollar came from the employee or employer side. The key difference is the accounting treatment: employee CPF reduces your taxable income (CPF contributions are not subject to income tax), while employer CPF contributions are also not taxable to you as an employee, but they are a tax-deductible business expense for the employer.
For self-employed persons (SEPs), there is no employer — you contribute voluntarily to MediSave at a mandatory rate based on your net trade income, and you may voluntarily top up OA and SA. The CPF Cash Top-Up Tax Relief Calculator can help you estimate the income tax savings from voluntary CPF top-ups under the Retirement Sum Topping-Up Scheme (RSTU).
How to Grow Your CPF with Smart Investment Platforms
Your OA balance earns 2.5% p.a. — a guaranteed, risk-free rate better than most bank savings accounts. However, once your OA exceeds $20,000 (and SA exceeds $40,000 combined), you can invest the excess through the CPF Investment Scheme (CPFIS). CPFIS-approved instruments include unit trusts, Singapore Government Securities, and ETFs.
Robo-advisors like Endowus allow you to invest your CPF-OA funds in 100% CPF-approved portfolios — its CPF portfolios invest in low-cost Dimensional or dimensional-equivalent funds at management fees starting from 0.25% p.a. Syfe offers CPFIS-approved managed portfolios with similarly competitive fees. For DIY investors, FSMOne provides a wide selection of CPFIS-approved unit trusts and ETFs.
The general rule: if you believe your CPFIS investment can reliably beat 2.5% p.a. (OA) or 4% p.a. (SA) net of fees and taxes, investing makes sense. Many Singapore investors keep their SA fully in CPF for the guaranteed 4% rather than investing it, while deploying OA funds above the $20,000 floor into equities for higher long-run returns.
CPF for Permanent Residents: Graduated Rates Explained
New Singapore PRs are given a “graduated contribution” period during their first two years to ease the transition. In Year 1, both employee and employer contribute only 5% and 4% of wages respectively (total 9%). In Year 2, employee contributes 15% and employer 9% (total 24%). From the third year onwards (and for all Singapore Citizens), full rates apply. This graduated structure was introduced to keep Singapore attractive to skilled foreign talent while still building up their CPF savings from the moment they obtain PR status.
The practical implication: a PR in their first year on a $6,000 salary takes home $5,700 (only 5% deducted), versus a SC who takes home $4,800 (20% deducted). This difference narrows from Year 2 and disappears from Year 3. When budgeting for PR hires, note that the total employment cost in Year 1 is lower — $6,000 + (4% × $6,000) = $6,240 — versus $7,020 for a full-rate employee, a meaningful difference for SMEs managing payroll budgets.
For PRs planning their transition: knowing when you hit Year 3 PR status matters for financial planning. Your take-home pay will drop in Year 2 (as the employee rate jumps from 5% to 15%) and again when you move to full rates. Use the calculator above to model your take-home across each stage.
CPF as a Passive Income and Retirement Strategy
Most Singaporeans think of CPF primarily as a deduction. But looked at differently, CPF is a forced savings system that generates a guaranteed passive income stream in retirement through CPF LIFE — Singapore’s national annuity scheme. The more CPF you accumulate (and the more you top it up voluntarily), the higher your CPF LIFE monthly payout from age 65 onwards. For a person who reaches the Enhanced Retirement Sum (ERS) of ~$426,000 in the RA as at 2026, CPF LIFE can pay out approximately $2,700–$3,000/month for life under the Standard Plan.
To maximise your CPF LIFE payout, you can top up your SA (below age 55) or RA (from age 55) using cash under the RSTU scheme, or by transferring OA to SA before age 55 to benefit from the higher 4% interest. Our CPF Retirement Sum Calculator helps you track your progress toward the BRS, FRS, and ERS targets. Our Retirement Planning Calculator integrates CPF LIFE income with your investment portfolio to give a full retirement income picture.
Beyond CPF LIFE, many Singapore investors pair their CPF passive income with S-REIT dividends (typically 5–7% yield) and ETF distributions to build a multi-stream retirement income. See our Passive Income in Singapore 2026 guide for a comprehensive strategy breakdown.
Frequently Asked Questions
What is the CPF contribution rate for 2026 in Singapore?
For Singapore Citizens and 3rd-year+ PRs aged 35 and below, the total CPF contribution rate is 37%: 20% from the employee and 17% from the employer, capped at the $7,400/month ordinary wage ceiling as at Q1 2026. Rates step down for older workers, dropping to 30.5% total for ages 55–60 and 15% total for those above 65. Always verify current rates at cpf.gov.sg as they are periodically updated.
Does CPF contribution apply to all Singapore workers?
CPF contributions are mandatory for Singapore Citizens and Permanent Residents who are employed (including part-time workers, if monthly wages exceed $50). Foreigners on Employment Passes, S Passes, or work permits are not required to contribute CPF. Self-employed persons must contribute to MediSave if their annual net trade income exceeds $6,000, and may voluntarily top up their OA and SA.
What is the CPF ordinary wage ceiling for 2026?
The CPF ordinary wage ceiling is $7,400 per month, effective from 1 September 2023. This means that only the first $7,400 of your monthly salary is subject to CPF contributions. Any amount above $7,400 is not included in the CPF contribution calculation for ordinary wages. The annual ordinary wage ceiling is $102,000. Bonuses and variable pay are subject to a separate Additional Wage (AW) ceiling.
How is CPF split between OA, SA, and Medisave?
The total CPF contribution is allocated across the three accounts based on your age. For workers aged 35 and below, out of the total 37% contribution: approximately 23% goes to OA, 6% to SA, and 8% to Medisave (based on CPF Board’s 2026 allocation ratios). The SA allocation increases with age as you approach retirement, while the OA share decreases. Our calculator shows the breakdown in real time for each age group.
Does CPF contribution reduce my income tax?
Yes — mandatory CPF employee contributions are excluded from your taxable income. You only pay income tax on your take-home pay (salary minus CPF employee contribution). For example, if you earn $6,000/month ($72,000/year) and contribute 20% CPF ($14,400/year), you are taxed only on $57,600. Voluntary top-ups under the RSTU scheme can also qualify for additional tax relief — see our CPF Cash Top-Up Tax Relief Calculator for details.
What happens to my CPF if I resign or change jobs?
Your CPF balance belongs to you — it stays in your accounts regardless of job changes, resignations, or retrenchment. Your previous employer is required to make the final CPF contribution for the last month of employment by the 14th of the following month. Your new employer starts contributing from your first month of employment. CPF contributions are tied to the employment relationship, not the specific employer, so there is no disruption to your accumulated savings during a job transition.
Can I use CPF to invest in Singapore ETFs and REITs?
Yes — through the CPF Investment Scheme (CPFIS), you can invest your OA funds (above the first $20,000) and SA funds (above the first $40,000) in a range of CPFIS-approved instruments. These include Singapore-listed ETFs, unit trusts, Singapore Government Securities, and selected insurance products. However, direct purchase of individual S-REITs via CPFIS has been progressively restricted. Most investors use CPFIS-approved robo-advisors like Endowus or fund platforms like FSMOne to access diversified portfolios within CPFIS.
What is the CPF contribution rate for permanent residents in Singapore?
New PRs are subject to graduated rates for the first two years: Year 1 sees employee contributing 5% and employer 4%; Year 2 sees employee contributing 15% and employer 9%. From the 3rd year of PR status onwards, full contribution rates apply (same as Singapore Citizens). These graduated rates are designed to ease the financial transition for new PRs while still building CPF savings from day one of PR status.
How much CPF will I have by retirement?
Your CPF balance at retirement depends on your career salary trajectory, the OW ceiling, and how much you voluntarily top up. A rough estimate: a person earning $5,000/month from age 25 to 65 (40 years), with the employer also contributing 17%, accumulates approximately $1.8M–$2.2M in CPF by retirement (with compound interest), assuming wages grow modestly over time. Use our CPF FIRE Number Calculator to model your specific scenario and see if CPF alone can fund your retirement lifestyle.
Make Your CPF Work Harder
Now that you know your CPF numbers, explore our tools and guides to optimise your retirement savings — from LIFE payout planning to S-REIT income strategies.