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CPF Contribution Calculator (Employer & Employee)

Calculates mandatory CPF contributions for Singapore employers and employees based on monthly ordinary wages, additional wages, age, and residency status.

Your details

The employee's monthly salary subject to CPF. Employer CPF is required if this exceeds SGD 50. Full employee CPF deduction applies at SGD 750 and above.

Any additional wage (e.g., bonus, commission) paid in the same month. Annual cap applies.

The employee's age on the last day of the month for which CPF is calculated.

Citizen, Permanent Resident (PR) with years since PR grant, or Foreigner.

Result

Total CPF Contribution SGD 7,215.00

Sum of employer and employee contributions, rounded to the nearest dollar.

How it is calculated

Ordinary Wage Subject to CPF Ordinary Wage capped at the monthly ceiling.
SGD 7,500.00
Remaining Additional Wage Ceiling The maximum Additional Wage subject to CPF for the year.
SGD 12,000.00
Additional Wage Subject to CPF Additional Wage capped by the remaining annual ceiling.
SGD 12,000.00
Total Wage Subject to CPF Sum of capped Ordinary and Additional Wages.
SGD 19,500.00
Employer CPF Applies Employer must contribute if monthly wage exceeds SGD 50 and employee is not a foreigner.
Yes
Employee CPF Applies Employee CPF deduction applies if monthly wage is SGD 500 or more and employee is not a foreigner.
Yes
Total CPF Rate (%) Combined employer and (adjusted) employee contribution rate.
37 %
Employee CPF Contribution Cents are dropped (truncated) as per CPF Board rules.
SGD 3,900.00
Employer CPF Contribution Derived as (Total CPF rounded) minus (Employee CPF truncated).
SGD 3,315.00
Keep in mind
  • This calculator uses CPF rates and wage ceilings for 2026. For other years, please verify the official rates on the CPF Board website.
  • Foreigners (non-Permanent Residents) holding a FIN are not required to contribute to CPF.
  • Employer CPF is required if the monthly Ordinary Wage exceeds SGD 50.
  • Employee CPF deduction applies if the monthly Ordinary Wage is SGD 500 or more, with graduated rates between SGD 500 and SGD 750.
  • Rounding follows CPF Board rules: Total CPF is rounded to the nearest dollar, employee share is truncated (cents dropped), and employer share is the difference.

Indicative result, calculated from the details and the rules listed below. It does not replace an official calculation or advice from a professional.

What is CPF?

The Central Provident Fund (CPF) is a comprehensive social security savings plan for Singaporeans and Permanent Residents (PRs). Both employers and employees are required by law to make monthly contributions to the employee's CPF accounts. These contributions fund retirement, healthcare, and housing needs.

How CPF Contributions Are Calculated

CPF contributions are calculated based on the employee's wages, age, and residency status. Wages are divided into Ordinary Wages (OW) and Additional Wages (AW).

  • Ordinary Wages (OW): Regular monthly salary, capped at a monthly ceiling (SGD 8,000 for 2026).
  • Additional Wages (AW): Bonuses, commissions, etc., subject to an annual ceiling (SGD 102,000 for 2026) minus the total OW subject to CPF for the year.

Contribution rates vary by age and residency status:

  • Singapore Citizens and PRs from the 3rd year onwards have the full rates.
  • New PRs enjoy graduated rates during their first and second years as PRs.
  • Foreigners (non-PRs) are not required to contribute to CPF.

Rates decrease as the employee reaches key ages: 55, 60, 65, and 70.

Important Thresholds:

  • Employer CPF is mandatory if the monthly Ordinary Wage exceeds SGD 50.
  • Employee CPF deduction starts at SGD 500 monthly, with graduated rates between SGD 500 and SGD 750. At SGD 750 and above, the full employee rate applies.

Step-by-Step Calculation Example

Consider a 40-year-old Singapore Citizen earning a monthly salary of SGD 7,500 and receiving an annual bonus of SGD 20,000 in 2026.

  1. Ordinary Wage Subject to CPF: The monthly OW ceiling is SGD 8,000. So, SGD 7,500 is used (below the ceiling).
  2. Annual Ordinary Wage: SGD 7,500 x 12 = SGD 90,000.
  3. Remaining AW Ceiling: Total annual ceiling (SGD 102,000) minus annual OW (SGD 90,000) = SGD 12,000.
  4. Additional Wage Subject to CPF: The bonus (SGD 20,000) exceeds the remaining ceiling (SGD 12,000), so only SGD 12,000 is subject to CPF.
  5. Total Wage Subject to CPF: SGD 7,500 + SGD 12,000 = SGD 19,500.
  6. Contribution Rates: For a 40-year-old Citizen, the employer rate is 17% and the employee rate is 20%.
  7. Total CPF Contribution (before rounding): (17% + 20%) of SGD 19,500 = 37% of SGD 19,500 = SGD 7,215.
  8. Total CPF Contribution (rounded): Rounded to the nearest dollar: SGD 7,215.
  9. Employee Contribution: 20% of SGD 19,500 = SGD 3,900. Cents truncated: SGD 3,900.
  10. Employer Contribution: Total CPF (SGD 7,215) minus Employee CPF (SGD 3,900) = SGD 3,315.

Common Scenarios

Permanent Resident in First Year

A 58-year-old PR in their first year earning SGD 3,000 monthly with no bonus would have lower contribution rates (employer: 5%, employee: 9%). Their total monthly CPF contribution would be SGD 420.

Employee Earning SGD 600 (Graduated Rate)

A 30-year-old Citizen earning SGD 600 monthly. The wage is between SGD 500 and SGD 750, so a graduated employee rate applies (60% of the full rate). Employer rate is 17%, employee full rate is 20%. Employee effective rate: 60% of 20% = 12%. Total CPF rate: 17% + 12% = 29%. On SGD 600, total CPF is SGD 174, rounded to SGD 174.

High Earner with Large Bonus

For high earners, the Additional Wage ceiling ensures that CPF contributions on bonuses are capped annually, preventing excessive contributions.

Preparing Employment Documents

After calculating CPF contributions, it's important to reflect these amounts accurately in employment contracts. A well-drafted Employment Contract or Letter of Employment Offer should clearly state the gross salary and specify that CPF contributions will be deducted in accordance with Singapore law. This ensures transparency and compliance.

Frequently asked questions

Who needs to contribute to CPF?

Singapore Citizens and Permanent Residents (PRs). Employer CPF is required if the monthly Ordinary Wage exceeds SGD 50. Employee CPF deduction applies if the monthly Ordinary Wage is SGD 500 or more. Foreigners (non-PRs) are not required to contribute.

What are the CPF contribution rates for a 50-year-old Singapore Citizen?

For a Singapore Citizen aged 50 to 54, the employer contributes 17% and the employee contributes 20% of the wages subject to CPF.

How is the Additional Wage (bonus) CPF contribution calculated?

The bonus is subject to an annual ceiling (SGD 102,000 for 2026). First, calculate the total Ordinary Wage subject to CPF for the year. The remaining ceiling is then applied to the bonus. Only the bonus amount up to this remaining limit is subject to CPF contributions.

Do Permanent Residents pay the same CPF rates as Citizens?

Not immediately. New PRs have graduated rates during their first two years. From the third year onwards, they pay the same rates as Citizens.

What happens if my monthly salary is above the OW ceiling?

Only the amount up to the monthly OW ceiling (SGD 8,000 for 2026) is subject to CPF contributions for your Ordinary Wage. The excess is not subject to CPF.

How are CPF contributions rounded?

The total CPF contribution is rounded to the nearest Singapore dollar (50 cents rounds up). The employee's share is truncated (cents dropped). The employer's share is derived as the difference between the rounded total and the truncated employee share.

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