2026 CPF contribution calculator
For monthly wages above S$750 under full Singapore Citizen / third-year PR rates.
2026 estimate ready.
The annual scenario repeats the entered Ordinary Wage for 12 months and counts the entered Additional Wage once. The AW screen uses S$102,000 minus the projected full-year CPF-subject OW entered above. Total CPF is rounded to the nearest dollar; the employee share is rounded down to the dollar; employer share is the difference. A threshold-birthday year, wages of S$750 or less, PR transition elections and unusual wage classification require the official calculator.
A useful way through this page
- Use the worker’s contribution status, age band and CPF-applicable wages.
- Separate the employee deduction from the employer amount added.
- Reconcile the estimate with the official CPF statement and calculator.
One CPF line on a payslip hides three different numbers: salary deducted, money added by the employer, and total credited to CPF. At the default S$5,000 wage for a worker aged 55 or below, the employee contributes S$1,000 and the employer adds S$850. The S$850 is not deducted from cash salary.
CPF is several accounts, not one cash balance
| Account | Who has it | Main uses | Base interest at 3 Sep 2026 |
|---|---|---|---|
| Ordinary Account (OA) | Members of working ages | Approved housing, education, insurance and investments | 2.5% p.a. |
| Special Account (SA) | Members below 55 | Retirement and approved investments | 4% p.a. |
| MediSave Account (MA) | Members of all ages | Approved healthcare and insurance premiums | 4% p.a. |
| Retirement Account (RA) | Created at 55 | Retirement savings and monthly payouts | 4% p.a. |
Using OA for a home reduces the balance left to earn interest and can create a principal-plus-accrued-interest refund when the property is sold. MediSave cannot simply be turned into spending cash. At 55, the SA closes and savings move first into the RA, then any remainder to OA under the current rules.
Contribution rates from 1 January 2026
For monthly wages above S$750, these full rates apply to Singapore Citizens and PRs from the third year onward. The new age-band rate begins from the first day of the month after the birthday.
| Age | Employer | Employee | Total |
|---|---|---|---|
| 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% |
The S$8,000 Ordinary Wage ceiling and rounding
From January 2026, CPF contributions on Ordinary Wages are capped at S$8,000 a month. A worker aged 55 or below earning S$10,000 therefore has S$8,000 of CPF-applicable OW: employee share S$1,600, employer share S$1,360, total CPF S$2,960 and cash salary before other deductions S$8,400.
Additional Wages such as bonuses have a separate annual ceiling: generally S$102,000 less all Ordinary Wages subject to CPF for the calendar year. The worksheet therefore asks for projected full-year CPF-subject OW instead of assuming the entire S$102,000 remains available for a bonus.
Someone aged 55 or below earns S$8,500 a month and receives a S$12,000 annual bonus. CPF-subject OW is S$8,000 × 12 = S$96,000, leaving only S$6,000 of the bonus within the S$102,000 annual ceiling. At the 2026 full rates, total annual CPF on S$102,000 is S$37,740: S$20,400 employee and S$17,340 employer.
CPF payroll rounding is specific. Total contribution is rounded to the nearest dollar, with 50 cents rounded up. Employee contribution is rounded down to the nearest dollar; the employer amount is the rounded total minus the employee amount. That explains small differences from a phone percentage.
Ordinary Wage ceiling history
| Effective date | Monthly OW ceiling |
|---|---|
| January 2016 | S$6,000 |
| September 2023 | S$6,300 |
| January 2024 | S$6,800 |
| January 2025 | S$7,400 |
| January 2026 | S$8,000 |
This is a contribution wage ceiling, not a minimum salary or a cap on take-home pay.
CPF interest-rate window: 1 July to 30 September 2026
For 1 July to 30 September 2026, base interest is 2.5% p.a. for OA and 4% p.a. for SA, MA and RA. Members below 55 receive an extra one percentage point on the first S$60,000 of combined balances, with no more than S$20,000 from OA. Members 55 and above receive an extra two points on the first S$30,000 and one point on the next S$30,000, with the same OA cap.
Not every dollar earns the highest headline rate. Account, age, combined balance, ordering and the OA limit all matter.
Retirement sums for the cohort turning 55
| Year turning 55 | Basic Retirement Sum | Full Retirement Sum | Enhanced Retirement Sum |
|---|---|---|---|
| 2024 | S$102,900 | S$205,800 | S$308,700 |
| 2025 | S$106,500 | S$213,000 | S$426,000 |
| 2026 | S$110,200 | S$220,400 | S$440,800 |
| 2027 | S$114,100 | S$228,200 | S$456,400 |
These are cohort values. An earlier member’s sum is not replaced every January by the newest number. FRS is the default set-aside; BRS is relevant with sufficient qualifying property and the applicable pledge or charge. ERS is an optional top-up ceiling, not a compulsory balance.
What actually happens at 55 and 65
Turning 55 does not release the whole CPF balance. Savings required for the applicable retirement sum enter the RA. Savings above the required amount may remain withdrawable; members unable to set aside FRS may still generally withdraw up to S$5,000, subject to the current rules.
Age 65 is the payout eligibility age, not a forced start. Payouts can begin from 65 to 70; if no instruction is given, they start automatically at 70. CPF Board says deferring can increase payouts by up to 7% for each year. CPF LIFE inclusion and the amount depend on birth year, balance and start age, so use the official Retirement Payout Planner rather than a universal estimate.
Methodology and a practical annual check
The calculator uses rates effective 1 January 2026, the S$8,000 OW ceiling, the user-entered projected full-year OW to derive the AW ceiling, and published rounding. It is not payroll software and does not classify allowances, model first- or second-year PR elections, calculate self-employed MediSave or verify employer submissions.
- Match contributions to recent payslips.
- Understand housing withdrawals and accrued interest.
- Check the retirement projection and intended payout age.
- Review MediSave deductions and insurance premiums.
- Review the CPF nomination, which is separate from a will.
Primary sources
- CPF Board — CPF overview
- CPF Board — How much CPF contributions to pay
- CPF Board — Ordinary and Additional Wage ceilings
- data.gov.sg — CPF Ordinary Wage ceiling history
- CPF Board — Contribution rates from 1 January 2026 (PDF)
- CPF Board — Interest rates from 1 July to 30 September 2026
- CPF Board — Reaching age 55
- CPF Board — Reaching age 65
- CPF Board — CPF LIFE
- CPF Board — Full Retirement Sum
Last fact-checked: 3 September 2026. Rules, fees and official pages can change; check the linked source before acting.