CPF contribution calculator (2026 rates)
Enter a monthly salary to see the employee's and employer's CPF share and the take-home pay, using CPF Board's Table 1 rates from 1 January 2026 and the S$8,000 Ordinary Wage ceiling.
Worked example
A 30-year-old Singapore Citizen earning S$5,000 a month: total CPF = 37% x S$5,000 = S$1,850; employee share = 20% = S$1,000; employer pays S$850. Take-home pay is S$4,000.00.
Figures computed with the same formula as the calculator and unit-tested against official examples.
How it works
For wages above S$750 a month, CPF is a flat percentage of wages: 37% in total for employees aged 55 and below (20% from the employee, 17% from the employer), falling to 34%, 25%, 16.5% and 12.5% in the older age bands. Ordinary Wages count only up to the S$8,000 monthly ceiling that applies from 1 January 2026.
Bonuses (Additional Wages) are capped too. The yearly AW ceiling is S$102,000 minus the total Ordinary Wages subject to CPF for the year (each month's OW counted only up to S$8,000). Any bonus above what is left of that ceiling attracts no CPF. Example: S$8,000 OW for 12 months is S$96,000 of OW subject to CPF, leaving an AW ceiling of S$6,000. A S$20,000 bonus that month therefore attracts CPF on only S$6,000, so total CPF is 37% x (S$8,000 + S$6,000) = S$5,180, not S$10,360. The calculator assumes your OW is the same in each month you enter; if it varies, or for the exact figure, use CPF Board's Additional Wage ceiling calculator (linked below).
Between S$500 and S$750, employee contributions are phased in (for example 0.6 x (wages - S$500) for those 55 and below). From S$50 to S$500 only the employer pays. CPF Board's rounding rules apply: the total is rounded to the nearest dollar (50 cents and above rounds up), the employee share has its cents dropped, and the employer pays the difference.
The calculator uses Table 1 (Singapore Citizens, and PRs from their 3rd year). First- and second-year PRs have lower graduated rates; check the CPF tables for those. New rates apply from the month after the employee's 55th, 60th, 65th or 70th birthday.
FAQ
What is the CPF salary ceiling in 2026?
The Ordinary Wage ceiling is S$8,000 a month from 1 January 2026, the last of four step-ups since September 2023. The annual salary ceiling stays at S$102,000.
Why is my employee CPF lower than 20% when I earn S$600?
For total wages above S$500 and up to S$750, the employee share is phased in: 0.6 x (wages - S$500) for those aged 55 and below. At S$600 that is S$60.
How much of my bonus attracts CPF?
Only the part within the Additional Wage ceiling: S$102,000 minus your Ordinary Wages subject to CPF for the year (OW capped at S$8,000 a month), minus any AW already paid that year. Someone on S$8,000 a month all year has S$6,000 of AW ceiling.
Do CPF rates change in 2027?
CPF Board has announced further increases for senior workers from 1 January 2027. This page uses the rates in force now and will be updated when the new tables apply.
Is this the same as CPF Board's own calculator?
It follows the same published table and rounding steps, but it is an estimate. CPF Board's contribution calculator is the official tool for payroll.
Sources & rates as of 12 Nov 2026
- CPF Board - How much CPF contributions to pay
- CPF Board - Contribution rate tables from 1 Jan 2026 (PDF)
- CPF Board - Additional Wage ceiling calculator
- IRAS - CPF relief: OW ceiling and AW ceiling (S$102,000 less total OW subject to CPF)
- CPF Board - CPF changes taking place in 2026
If an official rate changes, the official page wins. Spotted an outdated figure? This page is reviewed regularly.