Singapore CPF Calculator 2025 — Employee & Employer Contributions
Calculate Singapore CPF contributions for 2025 and 2026. Enter your monthly Ordinary Wage, annual bonus, and age to instantly see employee deductions, employer contributions, and Annual Wage ceiling headroom.
How Singapore CPF Contributions Are Calculated
- Ordinary Wage (OW): CPF applies to your monthly salary up to the OW ceiling (S$7,400/month in 2025, S$8,000 from Jan 2026). Salary above the ceiling does not attract CPF.
- Age-tiered rates: Employee and employer rates decrease with age — from 20%/17% under 55 to 5%/7.5% for those 70 and above. This reflects reduced retirement savings needs and encourages continued employment of older workers.
- Additional Wage (AW) ceiling: Annual bonuses attract CPF only up to S$102,000 minus the total Ordinary Wages already subject to CPF in the year. This prevents high earners from circumventing the monthly cap by taking large year-end bonuses.
Singapore CPF Guide 2025 — Rates, Ceilings and Age Bands
The Central Provident Fund (CPF) is Singapore's mandatory social security savings scheme, covering retirement, healthcare, and housing. Both employees and employers make monthly contributions based on the employee's age and salary. CPF is administered by the CPF Board and contributions are tax-exempt for the contributor.
2025 CPF Contribution Rates by Age Band
| Age | Employee Rate | Employer Rate | Total Rate |
|---|---|---|---|
| Under 55 | 20% | 17% | 37% |
| 55 – 59 | 16.5% | 15.5% | 32% |
| 60 – 64 | 10.5% | 12% | 22.5% |
| 65 – 69 | 7.5% | 9% | 16.5% |
| 70 and above | 5% | 7.5% | 12.5% |
These rates apply to Singapore citizens and PRs (3rd year and above). From January 2026, the OW ceiling rises to S$8,000/month as the final step in the CPF Board's 2023 contribution rate reform, designed to progressively increase retirement savings for older workers.
CPF Allocation Across Accounts
Total CPF contributions are allocated to three accounts: the Ordinary Account (OA), used for housing, education, and investments; the Special Account (SA), ring-fenced for retirement until age 55; and the MediSave Account (MA), for healthcare costs. The allocation ratio shifts with age — younger workers receive a higher share to OA for housing flexibility, while older workers receive proportionally more to MediSave. At age 55, the SA and OA are consolidated into a Retirement Account (RA) up to the Full Retirement Sum.
PR Graduated Rates
Permanent residents in their 1st and 2nd year in Singapore are subject to lower graduated CPF rates (both employee and employer sides). These graduated rates are not shown in this calculator — the above rates apply from the 3rd year of PR status and for all citizens. Consult the CPF Board website for first and second-year PR rate tables.
Sources: CPF Board Contribution Rates — cpf.gov.sg. Reviewed May 2025.
Frequently Asked Questions
For Singapore citizens and permanent residents (3rd year and above) under age 55, the employee CPF contribution rate is 20% of Ordinary Wages, and the employer contributes 17%. Total CPF is 37% of OW, up to the Ordinary Wage ceiling of S$7,400 per month in 2025 (rising to S$8,000 per month in 2026).
The Ordinary Wage (OW) ceiling is the maximum monthly wage on which CPF contributions are calculated. For 2025, it is S$7,400 per month. From January 2026, it rises to S$8,000 per month as the final step of the CPF Board's 2023 reform. CPF on any monthly salary above the ceiling applies only up to the ceiling — the excess does not attract CPF.
The Additional Wage (AW) ceiling limits CPF on bonuses and irregular payments. The annual AW ceiling is S$102,000 minus the total Ordinary Wages that already attracted CPF in the year. For example, if monthly OW is S$5,000 (CPF on S$5,000 × 12 = S$60,000), the remaining AW ceiling is S$102,000 − S$60,000 = S$42,000. Only the first S$42,000 of your bonus attracts CPF.
CPF rates decrease gradually as workers age. Under 55: employee 20%, employer 17% (total 37%). Age 55–59: employee 16.5%, employer 15.5% (total 32%). Age 60–64: employee 10.5%, employer 12% (total 22.5%). Age 65–69: employee 7.5%, employer 9% (total 16.5%). Age 70 and above: employee 5%, employer 7.5% (total 12.5%).
No. CPF contributions are mandatory only for Singapore citizens and permanent residents (PRs). Singapore Employment Pass, S Pass, and Work Permit holders are not subject to CPF. Employers of foreign workers may instead be subject to the Foreign Worker Levy (FWL) and Skills Development Levy (SDL). PR employees in their first and second year have lower graduated CPF rates not shown in this calculator.
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