How much CPF you and your boss pay, what you take home, and where it all goes: OA, SA or RA, and MediSave.
For example: S$5,000 a month at 30, Singapore Citizen
Take-home pay a monthS$4,000after S$1,000 of your own CPF
You payS$1,00020%
Employer paysS$85017%
Into your CPFS$1,85037%
Ordinary S$1,150.14
Special S$299.89
MediSave S$399.97
A year: S$48,000 take-home, and S$22,200 into your CPF (S$10,200 of it from your employer). Add a bonus for the year with it.
The working, for Singapore Citizen, aged 30, Nov 2026 (55 and below)
Salary (ordinary wages)
S$5,000
Total CPF: 37% × S$5,000 = S$1,850.00, to the nearest dollar
S$1,850
Your share: 20% × S$5,000 = S$1,000.00, rounded down
S$1,000
Your employer’s share: S$1,850 − S$1,000
S$850
Take-home: S$5,000 − S$1,000
S$4,000
MediSave: 0.2162 × S$1,850, to the cent
S$399.97
Special Account: 0.1621 × S$1,850, to the cent
S$299.89
Ordinary Account: the rest (about 0.6217)
S$1,150.14
2026’s rates from CPF’s table for wages from 1 January 2026. Take-home here is before income tax and the self-help group donation (CDAC, ECF, MBMF or SINDA) many payslips take too.
CPF rates by age
For Singapore Citizens and PRs from their 3rd year, on monthly wages above S$750. Your share comes off your pay; your employer’s is on top of it. You move to the next band from the month after your 55th, 60th, 65th or 70th birthday.
Age
You
Employer
Total
2027
55 and below
20%
17%
37%
no change
Above 55 to 60
18%
16%
34%
35.5% 19% + 16.5%
Above 60 to 65
12.5%
12.5%
25%
26% 13% + 13%
Above 65 to 70
7.5%
9%
16.5%
no change
Above 70
5%
7.5%
12.5%
no change
Where it goes
Each month’s CPF is split by age, as a share of your wages. From 55 the Special Account is closed, and its share goes to the Retirement Account until it holds the Full Retirement Sum, then to the Ordinary Account. The split moves to the next band from the month after your 35th, 45th, 50th birthday and so on.
Age
Ordinary
Special or Retirement
MediSave
35 and below
23%
6%
8%
Above 35 to 45
21%
7%
9%
Above 45 to 50
19%
8%
10%
Above 50 to 55
15%
11.5%
10.5%
Above 55 to 60
12%
11.5% 13% in 2027
10.5%
Above 60 to 65
3.5%
11% 12% in 2027
10.5%
Above 65 to 70
1%
5%
10.5%
Above 70
1%
1%
10.5%
PRs in their first two years
New PRs pay graduated rates, lower for both sides, unless they and their employer apply to CPF to pay the full rates for the employer or for both. The 2nd year’s rates start the month after the 1st anniversary of becoming a PR, and full rates the month after the 2nd. Graduated rates haven’t changed since 2016, and don’t change in 2027.
Age
1st year: you + employer
2nd year: you + employer
55 and below
5% + 4% = 9%
15% + 9% = 24%
Above 55 to 60
5% + 4% = 9%
12.5% + 6% = 18.5%
Above 60 to 65
5% + 3.5% = 8.5%
7.5% + 3.5% = 11%
Above 65
5% + 3.5% = 8.5%
5% + 3.5% = 8.5%
The sums
S$50 a month or less: no CPF. Over S$50 to S$500: only your employer pays, 17% at 55 and below. Over S$500 to S$750: your share is phased in, 0.6 × (wages − S$500) at 55 and below (three times your full rate in each band), so pay doesn’t drop off a cliff.
Rounding: the total to the nearest dollar (50 cents goes up), your share rounded down to the dollar, and your employer’s share is the total less yours.
The ordinary wage ceiling: CPF counts only the first S$8,000 of your monthly salary (from 1 January 2026; it was S$7,400 in 2025).
The annual ceiling: all your wages in a year count up to S$102,000, so a bonus has CPF on it only up to S$102,000 less the year’s salary that CPF counted.
A bonus is added to that month’s salary before rounding, at the rates for your age that month.
17% of your monthly salary if you’re 55 or younger and earn more than S$750, on top of your pay. It’s 16% above 55 to 60 (16.5% from 2027), 12.5% above 60 to 65 (13% from 2027), 9% above 65 to 70 and 7.5% above 70. Like yours, it’s only on the first S$8,000 of your salary a month.
What is the CPF salary ceiling in 2026?
S$8,000 a month for your salary (the ordinary wage ceiling), up from S$7,400 in 2025, and S$102,000 a year for all your wages, bonuses included. On a salary of S$8,000 or more, the most CPF you and your employer pay a month at 55 and below is S$2,960: S$1,600 from you and S$1,360 from your employer.
How much CPF does a PR pay?
From the 3rd year as a PR, the same as a citizen: 20% from you and 17% from your employer at 55 and below. In the 1st year it’s 5% and 4%, and in the 2nd year 15% and 9%, unless you and your employer apply to pay more. The new rates start the month after each PR anniversary.
Is CPF on bonus capped?
Yes. All your wages in a calendar year count for CPF up to S$102,000, so the bonus counts up to S$102,000 less the salary CPF counted that year. On S$5,000 a month, that’s S$42,000 of bonus; at S$8,000 a month or more, only S$6,000. The rest of the bonus is paid to you with no CPF taken.
When do my CPF rates change as I get older?
From the first day of the month after your 55th, 60th, 65th or 70th birthday. Turn 55 on 13 May, and May is still at the 55-and-below rates; June is the first month at the new ones. How it’s split between your accounts changes the same way, also at 35, 45 and 50.
What changes in CPF rates in 2027?
From wages for January 2027, workers above 55 to 60 pay 19% and their employers 16.5% (35.5% in all, up from 34%), and above 60 to 65 it’s 13% each (26%, up from 25%). The extra goes to the Retirement Account. Nothing changes for 55 and below, above 65, or PRs on graduated rates.
Do I pay CPF if I earn less than S$750 a month?
Not on S$500 or less: on S$50 to S$500 only your employer pays. From S$500 to S$750 your share is phased in, starting from nothing, and you pay the full 20% only above S$750.
Where does my CPF go?
Into three accounts: the Ordinary Account (housing, education, investing), the Special Account (retirement) and MediSave (healthcare). At 35 and below, 23% of your salary goes to the Ordinary Account, 6% to the Special Account and 8% to MediSave. From 55 the Special Account’s share goes to the Retirement Account instead.
Is my salary sent anywhere?
No. It’s all worked out in your browser: your salary, age and bonus aren’t sent anywhere or kept in the page’s address.