CPF contribution calculator for 2026 and 2027

Rates and rules this tool uses

• Contribution rates in 2026, wages above S$750: For Singapore Citizens and SPRs from the third year of SPR status with monthly wages above $750, from 1 January 2026 (employer / employee / total, % of wage): 55 and below 17 / 20 / 37; above 55 to 60 16 / 18 / 34; above 60 to 65 12.5 / 12.5 / 25; above 65 to 70 9 / 7.5 / 16.5; above 70 7.5 / 5 / 12.5. “New contribution rates apply from the first day of the month after the employee’s 55th, 60th, 65th or 70th birthday.” CPF: how much CPF contributions to pay, read 17 October 2026 (page says “Last updated 07 Oct 2026 (read with the agent fetch tool; curl blocked)”).
• Rounding: “Please round off the Total CPF contributions to the nearest dollar.” Cents are dropped for amounts less than 50 cents, and 50 cents and above count as an additional dollar. “The cents should always be dropped for the employee’s share of CPF contributions.” Employers are entitled to recover the employee’s share when paying the month’s wages. CPF: how much CPF contributions to pay, read 17 October 2026 (page says “Last updated 07 Oct 2026 (read with the agent fetch tool; curl blocked)”).
• Rate table from 1 January 2026 (Table 1): Table 1 (Citizens and SPRs from the 3rd year), total / employee share: total wages (TW) of $50 or less nil; above $50 to $500 17% (TW) / nil; above $500 to $750 17% (TW) + 0.6 (TW − $500) / 0.6 (TW − $500); above $750 37% (OW, max $2,960) + 37% (AW) / 20% (OW, max $1,600) + 20% (AW), for 55 and below. Older bands: 16%, 0.54, 34%, 18%; 12.5%, 0.375, 25%, 12.5%; 9%, 0.225, 16.5%, 7.5%; 7.5%, 0.15, 12.5%, 5%. OW is capped at the $8,000 OW ceiling. Steps: round the total to the nearest dollar, round the employee’s share down to the dollar, employer’s share = total − employee’s share; with OW and AW in the same month, compute both, sum, then round. CPF: contribution rate table from 1 January 2026 (PDF), read 17 October 2026 (page says “No “last updated” line; PDF created 19 March 2025 (read in full; read with the agent fetch tool; curl blocked)”).
• First- and second-year SPRs (Tables 2 to 5): Graduated rates (G/G), total / employee above $750: 1st year 9% / 5% (55 and below and above 55 to 60), 8.5% / 5% (above 60 to 65 and above 65); 2nd year 24% / 15%, 18.5% / 12.5%, 11% / 7.5%, 8.5% / 5%, with their own rates for wages of $750 or less. “There are no changes to the graduated employer and employee rates since 1 January 2016.” Tables 4 and 5 (full employer, graduated employee) apply “after CPF Board approves the joint application by an employer and his 1st [or 2nd] year SPR employee”; a joint application for full rates for both uses Table 1. CPF: contribution rate table from 1 January 2026 (PDF), read 17 October 2026 (page says “No “last updated” line; PDF created 19 March 2025 (read in full; read with the agent fetch tool; curl blocked)”).
• Rates for wages earned from 1 January 2027: “There will be an increase to the CPF contribution rates from 1 January 2027 for employees aged above 55 to 65.” “The changes apply to wages earned from 1 January 2027.” Above 55 to 60: 35.5% (employer 16.5%, employee 19%); above 60 to 65: 26% (13% each); the other bands unchanged. Rate increases also apply to senior workers earning more than $500 to $750. “There are no changes to the graduated contribution rates for first and second year Singapore Permanent Residents.” CPF: contribution changes from 1 January 2027, read 17 October 2026 (page says “Last updated 09 Jun 2026 (read with the agent fetch tool; curl blocked)”).
• Rate tables from 1 January 2027: Compared with the 2026 PDF line by line (our check), only the above 55 to 60 and above 60 to 65 rows differ. Table 1: 16.5% (TW) and 0.57 (TW − $500) for $50 to $750, then 35.5% / 19% (max $2,840 / $1,520); 13%, 0.39, 26% / 13% (max $2,080 / $1,040). Table 4: 16.5%, 21.5% / 5%; 13%, 18% / 5%. Table 5: 16.5%, 29% / 12.5%; 13%, 20.5% / 7.5%. Tables 2 and 3 and the notes (OW ceiling $8,000, rounding steps) are unchanged. CPF: contribution rate table from 1 January 2027 (PDF), read 17 October 2026 (page says “No “last updated” line; PDF created 1 April 2026 (read in full; read with the agent fetch tool; curl blocked)”).
• Ordinary Wage ceiling: “The Ordinary Wage (OW) ceiling sets the maximum amount of OW that attracts CPF contributions in a calendar month.” It “has reached $8,000 in 2026” (from 1 Jan 2026), after four steps from $6,000; the CPF annual salary ceiling is $102,000. The 2027 rate tables also cap OW at $8,000. CPF FAQ: what is the Ordinary Wage (OW) ceiling, read 17 October 2026 (page says “Last updated 14 Aug 2026 (read with the agent fetch tool; curl blocked)”).
• Additional Wage ceiling: The AW ceiling “sets the maximum amount of AW that attracts CPF contributions in a calendar year”, per employee, per employer, per calendar year: “$102,000 - Total Ordinary Wage subject to CPF for the year”. The page gives no year-specific figure. CPF FAQ: what is the Additional Wage (AW) ceiling, read 17 October 2026 (page says “Last updated 13 Aug 2026 (read with the agent fetch tool; curl blocked)”).
• Estimating the AW ceiling, and CPF’s worked examples: For 2026, $102,000 − ($8,000 × 12) for an employee at the ceiling all year. The ceiling depends on the AW’s due and payable date. Step 1: at every AW payment, estimate the ceiling from the current year’s estimated monthly OW. Step 2: in the last month of employment or December, recalculate with actual OW and pay any shortfall or apply for a refund. Example 1: $9,000 a month and $12,000 of AW in January 2026: $6,000 of AW attracts CPF, $1,020 employer and $1,200 employee, with $1,360 and $1,600 on the OW. Example 16: the rate “is based on the employee’s total wages for the calendar month before capping the AW paid subject to CPF”. When an age band changes, AW paid before the change keeps the earlier rate when its shortfall is paid later (examples 11 to 14). CPF: examples for computation of Additional Wage (AW) ceiling (PDF), read 17 October 2026 (page says “No “last updated” line; PDF created 22 April 2026 (read in full; read with the agent fetch tool; curl blocked)”).
• Ordinary and Additional Wages: Wages are Ordinary Wages for the month if they are given for employment in that month and payable by the 14th of the following month. “Wages which are not classified as OW will be Additional Wages (AW) for the month.” “Example of OW: monthly salary” “Example of AW: annual performance bonus”. CPF FAQ: what are Ordinary Wages and Additional Wages, read 17 October 2026 (page says “Last updated 13 Aug 2026 (read with the agent fetch tool; curl blocked)”).
• Who receives CPF contributions: Employers pay CPF for employees who are Singapore Citizens or Singapore Permanent Residents earning total wages of more than $50 a month. Persons who are not Citizens or SPRs are exempt. Employees should say when they become Citizens or SPRs, “as different CPF contribution rates are applicable.” CPF: who should receive CPF contributions, read 17 October 2026 (page says “Last updated 22 Jun 2026 (read with the agent fetch tool; curl blocked)”).

Next review: CPF’s rate page, its 2026 and 2027 rate-table PDFs and the Ordinary and Additional Wage ceiling FAQs before the January 2027 payroll and after the next Budget statement; add the 2028 tables when CPF publishes them, and recheck whether CPF says which year’s rates apply to a 2026 bonus paid in 2027. General information, not tax, legal or financial advice.