Start from an example
When you were born

A new rate starts the month after the birthday that crosses 55, 60, 65 or 70.

Before CPF: your ordinary wage for the month.

Age 58 · citizen · $5,000 a month · above 55 to 60 band

Nov 2026Jan 2027Change
You pay$900$950+$50
Your employer pays$800$825+$25
Into your CPF$1,700$1,775+$75
Take-home after CPF$4,100$4,050−$50

From Jan 2027 your take-home pay is $50 less a month and $75 more goes into your CPF: CPF’s rate for your age goes from 34% to 35.5%, 19% from you. CPF puts the increase in your Retirement Account until it holds the Full Retirement Sum, then in your Ordinary Account. Your rate next changes from Feb 2028, the month after you turn 60: to 26% of pay, 13% from you ($4,350 of take-home on this pay, at 2027 rates).

$500 more pay a month adds $170 to your CPF, $90 of it from you.

How it is worked out
  1. Total: 34% × $5,000 = $1,700.00, rounded to the nearest dollar: $1,700.
  2. Your share: 18% × $5,000 = $900.00, rounded down: $900.
  3. Your employer pays the rest: $1,700 − $900 = $800.

CPF’s steps, from its rate table: the total to the nearest dollar, the employee’s share down to the dollar, the employer the rest. A new age band starts the month after the birthday.

Where it goes
MonthOrdinaryRetirementMediSave
Nov 2026$600.10$574.94$524.96
Jan 2027$600.30$649.83$524.87

CPF’s allocation rates for your age: MediSave first, then the Retirement Account, the rest to the Ordinary Account. After 55 the Retirement Account takes this share up to the Full Retirement Sum, then the Ordinary Account. All ages

For employers: what this pay costs
MonthEmployer CPFSDLCost with payPaid back later
Nov 2026$800$11.25$5,811.25$12.50
Jan 2027$825$11.25$5,836.25$12.50

SDL: 0.25% of the month’s pay, at least $2 and at most $11.25; the month’s total for all staff is rounded down. Cost with pay = pay $5,000 + employer CPF + SDL. Paid back later: about the CPF Transition Offset, a quarter of a percentage point of pay up to the ceiling for workers above 55 to 65. IRAS pays both without an application, in September for January to June wages and in March for July to December; its letter has the exact amount. The rules
Permanent resident, or a bonus this month?

PRs pay lower rates in their first two years unless they and their employer apply for full rates.

An additional wage. We assume the same pay every month of the year.

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Data: Central Provident Fund Board, checked 13 Nov 2026. Full table and method on Numbers.sg