CPF Contribution Rate 2026
Category: CPF | The Kopi Notes Singapore Investing Glossary | Updated Q1 2026
The CPF contribution rate is the percentage of an employee’s gross monthly wage that both the employee and employer must contribute to the Central Provident Fund (CPF). In 2026, combined rates range from 37% for employees aged 55 and below to 12.5% for those above 70, with the Ordinary Wage ceiling set at S$6,800/month.
This page is for informational purposes only and does not constitute financial advice. Always consult a licensed financial adviser before making investment decisions.
CPF Contribution Rates 2026 by Age Group
As at 2026, CPF contribution rates for employees earning more than S$750/month are as follows:
| Age Group | Employee | Employer | Total |
|---|---|---|---|
| 55 and below | 20% | 17% | 37% |
| Above 55-60 | 15% | 15% | 30% |
| Above 60-65 | 9.5% | 11.5% | 21% |
| Above 65-70 | 7% | 9% | 16% |
| Above 70 | 5% | 7.5% | 12.5% |
Source: CPF Board 2026. Rates apply to first S$6,800/month Ordinary Wage ceiling.
OA, SA, and MA Allocation Ratios
For employees aged 55 and below, the 37% combined CPF contribution is allocated roughly as: OA 23%, SA 6%, MA 8% of gross wage. SA earns 4% p.a. — the highest guaranteed CPF rate. From age 55, the Retirement Account (RA) is created by drawing from OA and SA to meet the Full Retirement Sum (FRS).
Ordinary Wage Ceiling 2026
CPF contributions apply to Ordinary Wages up to S$6,800/month as at January 2026, increased from S$6,300 as part of a phased adjustment. Annual bonuses and AWS are subject to the Annual Wage Ceiling of S$102,000 minus OW contributed for that year.
CPF Rates for Permanent Residents
Newly approved PRs have graduated rates: Year 1 — employee 5%, employer 4% (below age 55). Year 2 — employee 15%, employer 9%. Full rates from Year 3 onwards.
Impact on Take-Home Pay
For an employee aged 35 earning S$5,000/month: employee CPF = S$1,000 (20%), take-home = S$4,000 before income tax. Employer contributes S$850 (17%) — total employment cost S$5,850. The S$1,850 CPF splits roughly: OA S$1,150, SA S$300, MA S$400.
See also: CPF Investment Scheme (CPFIS) and CPF Retirement Sum Top-Up.
Frequently Asked Questions
What is the CPF contribution rate for 2026?
For employees aged 55 and below, the combined CPF rate is 37% — 20% employee and 17% employer. Rates decrease with age, reaching 12.5% combined for those above 70.
Does CPF apply to all income?
Contributions apply to Ordinary Wages up to S$6,800/month as at Jan 2026. Bonuses are subject to the Annual Wage Ceiling of S$102,000 minus OW contributed that year. Income above the caps is not subject to CPF.
Do self-employed persons pay CPF?
Self-employed persons must contribute to MediSave but not to OA or SA. Voluntary contributions to OA and SA are permitted under the Voluntary Contribution scheme.
What changed in CPF rates for 2026?
The Ordinary Wage ceiling increased to S$6,800/month from January 2026. Contribution rate percentages for most age groups remained unchanged. Always check cpf.gov.sg for the latest updates.
How is CPF split between OA, SA, and MA?
For employees below 55: approximately OA 23%, SA 6%, MA 8% of gross wages out of the 37% total. SA earns 4% p.a. — the highest guaranteed CPF rate and best compounding account for retirement.
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