Rates · CPF Board data
CPF contribution rates 2026 and 2027: every age, and what changes on 1 January
CPF Board’s contribution rates for every age and every rate table, what changes for workers above 55 to 65 on 1 January 2027, your own CPF and take-home pay now and from January, what it costs employers, and every rate since 1955.
Aged 55 and below, 2026
37% of monthly pay
20% from you, 17% from your employer
On pay up to $8,000 a month: at most $2,960 into CPF, $1,600 of it from you. Less in steps after 55.
CPF Board’s rate table for 2026. CPF’s table (PDF)
From 1 Jan 2027, in 67 days
- Above 55 to 60 35.5% from 34%; 19% from you
- Above 60 to 65 26% from 25%; 13% from you
For workers above 55 to 60 and above 60 to 65 earning more than $750 a month (and in proportion between $500 and $750). Every other age stays the same. The pay ceiling stays at $8,000 a month.
CPF Board, announced 13 Feb 2026. CPF on the change
What to do: employees, nothing; employers apply the new rates to wages earned from 1 January 2027, and CPF’s allocation changes with them. What changes · For employers
Your CPF on your pay, now and from January
Put in your birth month and year and your monthly pay. You see what you pay, what your employer adds and your take-home pay this month and under next year’s rates, the month your rate next changes, and, for employers, what the pay costs.
What changes on 1 January 2027
CPF Board is raising the rates for workers above 55 to 65 again, as it has every year since 2022. Workers aged 55 and below, and above 65, stay as they are.
| Age | 2026 total (you) | 2027 total (you) | Change | Most a month, 2027 |
|---|---|---|---|---|
| 55 and below | 37% (20%) | 37% (20%) | No change | $2,960 |
| Above 55 to 60 | 34% (18%) | 35.5% (19%) | +0.5% employer, +1% you | $2,840 |
| Above 60 to 65 | 25% (12.5%) | 26% (13%) | +0.5% employer, +0.5% you | $2,080 |
| Above 65 to 70 | 16.5% (7.5%) | 16.5% (7.5%) | No change | $1,320 |
| Above 70 | 12.5% (5%) | 12.5% (5%) | No change | $1,000 |
% of monthly pay above $750, for citizens and permanent residents from their 3rd year. CPF Board’s rate tables for 2026 and 2027.
On common pays
| Age, monthly pay | Take-home 2026 | Take-home 2027 | Take-home change | Employer pays more | More into CPF |
|---|---|---|---|---|---|
| Above 55 to 60, $2,000 | $1,640 | $1,620 | −$20 | +$10 | +$30 |
| Above 55 to 60, $3,500 | $2,870 | $2,835 | −$35 | +$18 | +$53 |
| Above 55 to 60, $5,000 | $4,100 | $4,050 | −$50 | +$25 | +$75 |
| Above 55 to 60, $8,000 | $6,560 | $6,480 | −$80 | +$40 | +$120 |
| Above 60 to 65, $2,000 | $1,750 | $1,740 | −$10 | +$10 | +$20 |
| Above 60 to 65, $3,500 | $3,063 | $3,045 | −$18 | +$17 | +$35 |
| Above 60 to 65, $5,000 | $4,375 | $4,350 | −$25 | +$25 | +$50 |
| Above 60 to 65, $8,000 | $7,000 | $6,960 | −$40 | +$40 | +$80 |
Worked out with CPF’s rates and rounding by our lookup above. Take-home is pay less the employee’s CPF, before tax.
- Where the extra goes: CPF puts all of the increase in the Retirement Account until it holds the Full Retirement Sum, then in the Ordinary Account (CPF). The allocation rates change with it: see where your CPF goes.
- When: on wages earned from 1 January 2027.
- Pay between $500 and $750: the phased-in rates rise in proportion (CPF).
- Permanent residents in their first two years: no change to the graduated rates. Under full employer and graduated employee rates the employer’s share rises as above.
- Employers get a CPF Transition Offset of half the rise in their rate (0.25 of a percentage point of pay) for these workers in 2027, paid by IRAS without an application (IRAS). More for employers
Every age and table at one pay
On pay of $5,000 a month:
| Who | You pay, Oct 2026 | You pay, Jan 2027 | Employer, Jan 2027 | Into CPF, Jan 2027 |
|---|---|---|---|---|
| $1,000 | $1,000 | $850 | $1,850 | |
| $900 | $950 | $825 | $1,775 | |
| $625 | $650 | $650 | $1,300 | |
| $375 | $375 | $450 | $825 | |
| $250 | $250 | $375 | $625 | |
| $250 | $250 | $200 | $450 | |
| $750 | $750 | $450 | $1,200 | |
| $250 | $250 | $850 | $1,100 | |
| $750 | $750 | $850 | $1,600 |
Changes with the pay in the lookup above. Tap a row to load it there.
CPF’s rate tables, in full
CPF Board publishes five tables: one for citizens and for permanent residents from their third year, and four for permanent residents in their first two years. Each sets a rate for every age band and four bands of pay.
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 17% | 17% + 0.6 × (pay − $500) | 37% | 20% | $2,960 ($1,600) |
| Above 55 to 60 | 16.5% | 16.5% + 0.57 × (pay − $500) | 35.5% | 19% | $2,840 ($1,520) |
| Above 60 to 65 | 13% | 13% + 0.39 × (pay − $500) | 26% | 13% | $2,080 ($1,040) |
| Above 65 to 70 | 9% | 9% + 0.225 × (pay − $500) | 16.5% | 7.5% | $1,320 ($600) |
| Above 70 | 7.5% | 7.5% + 0.15 × (pay − $500) | 12.5% | 5% | $1,000 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 17% | 17% + 0.6 × (pay − $500) | 37% | 20% | $2,960 ($1,600) |
| Above 55 to 60 | 16% | 16% + 0.54 × (pay − $500) | 34% | 18% | $2,720 ($1,440) |
| Above 60 to 65 | 12.5% | 12.5% + 0.375 × (pay − $500) | 25% | 12.5% | $2,000 ($1,000) |
| Above 65 to 70 | 9% | 9% + 0.225 × (pay − $500) | 16.5% | 7.5% | $1,320 ($600) |
| Above 70 | 7.5% | 7.5% + 0.15 × (pay − $500) | 12.5% | 5% | $1,000 ($400) |
% of the month’s total pay. No CPF on $50 or less. Over $750, the total and your share apply to ordinary pay up to $8,000 and to bonuses (additional wages) within the yearly limit. Highlighted: what changes on 1 Jan 2027.
Permanent residents in their first two years: four more tables
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 4% | 4% + 0.15 × (pay − $500) | 9% | 5% | $720 ($400) |
| Above 55 to 60 | 4% | 4% + 0.15 × (pay − $500) | 9% | 5% | $720 ($400) |
| Above 60 to 65 | 3.5% | 3.5% + 0.15 × (pay − $500) | 8.5% | 5% | $680 ($400) |
| Above 65 | 3.5% | 3.5% + 0.15 × (pay − $500) | 8.5% | 5% | $680 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 4% | 4% + 0.15 × (pay − $500) | 9% | 5% | $720 ($400) |
| Above 55 to 60 | 4% | 4% + 0.15 × (pay − $500) | 9% | 5% | $720 ($400) |
| Above 60 to 65 | 3.5% | 3.5% + 0.15 × (pay − $500) | 8.5% | 5% | $680 ($400) |
| Above 65 | 3.5% | 3.5% + 0.15 × (pay − $500) | 8.5% | 5% | $680 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 9% | 9% + 0.45 × (pay − $500) | 24% | 15% | $1,920 ($1,200) |
| Above 55 to 60 | 6% | 6% + 0.375 × (pay − $500) | 18.5% | 12.5% | $1,480 ($1,000) |
| Above 60 to 65 | 3.5% | 3.5% + 0.225 × (pay − $500) | 11% | 7.5% | $880 ($600) |
| Above 65 | 3.5% | 3.5% + 0.15 × (pay − $500) | 8.5% | 5% | $680 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 9% | 9% + 0.45 × (pay − $500) | 24% | 15% | $1,920 ($1,200) |
| Above 55 to 60 | 6% | 6% + 0.375 × (pay − $500) | 18.5% | 12.5% | $1,480 ($1,000) |
| Above 60 to 65 | 3.5% | 3.5% + 0.225 × (pay − $500) | 11% | 7.5% | $880 ($600) |
| Above 65 | 3.5% | 3.5% + 0.15 × (pay − $500) | 8.5% | 5% | $680 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 17% | 17% + 0.15 × (pay − $500) | 22% | 5% | $1,760 ($400) |
| Above 55 to 60 | 16.5% | 16.5% + 0.15 × (pay − $500) | 21.5% | 5% | $1,720 ($400) |
| Above 60 to 65 | 13% | 13% + 0.15 × (pay − $500) | 18% | 5% | $1,440 ($400) |
| Above 65 to 70 | 9% | 9% + 0.15 × (pay − $500) | 14% | 5% | $1,120 ($400) |
| Above 70 | 7.5% | 7.5% + 0.15 × (pay − $500) | 12.5% | 5% | $1,000 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 17% | 17% + 0.15 × (pay − $500) | 22% | 5% | $1,760 ($400) |
| Above 55 to 60 | 16% | 16% + 0.15 × (pay − $500) | 21% | 5% | $1,680 ($400) |
| Above 60 to 65 | 12.5% | 12.5% + 0.15 × (pay − $500) | 17.5% | 5% | $1,400 ($400) |
| Above 65 to 70 | 9% | 9% + 0.15 × (pay − $500) | 14% | 5% | $1,120 ($400) |
| Above 70 | 7.5% | 7.5% + 0.15 × (pay − $500) | 12.5% | 5% | $1,000 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 17% | 17% + 0.45 × (pay − $500) | 32% | 15% | $2,560 ($1,200) |
| Above 55 to 60 | 16.5% | 16.5% + 0.375 × (pay − $500) | 29% | 12.5% | $2,320 ($1,000) |
| Above 60 to 65 | 13% | 13% + 0.225 × (pay − $500) | 20.5% | 7.5% | $1,640 ($600) |
| Above 65 to 70 | 9% | 9% + 0.15 × (pay − $500) | 14% | 5% | $1,120 ($400) |
| Above 70 | 7.5% | 7.5% + 0.15 × (pay − $500) | 12.5% | 5% | $1,000 ($400) |
| Age | Pay over $50 to $500 (employer only) | Pay over $500 to $750 (your share: the second part) | Over $750: total | Over $750: you | Most a month (you) |
|---|---|---|---|---|---|
| 55 and below | 17% | 17% + 0.45 × (pay − $500) | 32% | 15% | $2,560 ($1,200) |
| Above 55 to 60 | 16% | 16% + 0.375 × (pay − $500) | 28.5% | 12.5% | $2,280 ($1,000) |
| Above 60 to 65 | 12.5% | 12.5% + 0.225 × (pay − $500) | 20% | 7.5% | $1,600 ($600) |
| Above 65 to 70 | 9% | 9% + 0.15 × (pay − $500) | 14% | 5% | $1,120 ($400) |
| Above 70 | 7.5% | 7.5% + 0.15 × (pay − $500) | 12.5% | 5% | $1,000 ($400) |
Graduated (G/G) rates apply unless the employer and employee apply to CPF Board to pay full employer and graduated employee (F/G) rates, or full rates for both (the first table). From the 3rd year, PRs pay the first table’s rates.
From CPF Board’s rate tables: 2026, 2027. Our parser checks every rate against the maximum CPF prints for it.
Where your CPF goes
| Age | Ordinary | Special (Retirement after 55) | MediSave |
|---|---|---|---|
| 35 and below | 0.6217 | 0.1621 | 0.2162 |
| Above 35 to 45 | 0.5677 | 0.1891 | 0.2432 |
| Above 45 to 50 | 0.5136 | 0.2162 | 0.2702 |
| Above 50 to 55 | 0.4055 | 0.3108 | 0.2837 |
| Above 55 to 60 | 0.3530 → 0.3382 | 0.3382 → 0.3661 | 0.3088 → 0.2957 |
| Above 60 to 65 | 0.1400 → 0.1347 | 0.4400 → 0.4615 | 0.4200 → 0.4038 |
| Above 65 to 70 | 0.0607 | 0.3030 | 0.6363 |
| Above 70 | 0.0800 | 0.0800 | 0.8400 |
Share of each contribution, 2026, with 2027’s changes after the arrow. CPF works out MediSave first, then the Special or Retirement Account, and the rest goes to the Ordinary Account: of $100 for a 30-year-old, $21.62, $16.21 and $62.17. After 55 the Retirement Account share goes in up to the Full Retirement Sum, then to the Ordinary Account. CPF Board’s allocation tables: 2026, 2027.
For employers
- Who pays what: you deduct the employee’s share from their pay and pay both shares to CPF Board. A new age band starts the month after the birthday; a bonus is charged at the rate for the month it is paid (CPF).
- For 2027: new rates for staff above 55 to 65 on wages earned from 1 January 2027, and new allocation rates (above). CPF’s contribution calculator has the new tables.
- Ceilings: ordinary pay up to $8,000 a month; pay and bonuses together up to $102,000 a year for each employee with each employer (CPF).
Skills Development Levy (SDL)
For every employee working in Singapore, foreigners included, on top of CPF: 0.25% of the month’s total pay, at least $2 (pay below $800) and at most $11.25 (pay above $4,500). Add up all employees’ SDL and round the total down to the dollar. CPF Board collects it with CPF for the Skills and Workforce Development Agency. CPF’s example, which our sums match:
| Pay for the month | SDL |
|---|---|
| $609.50 | $2 |
| $2,000 | $5 |
| $4,500 | $11.25 |
| $4,502.03 | $11.25 |
| $10,000 | $11.25 |
| Total $40.75, rounded down | $40 |
CPF Board: Skills Development Levy
CPF Transition Offset
Half of each year’s rise in the employer’s rate, for citizen and PR workers above 55 to 65, on pay up to CPF’s ceiling. IRAS pays it with no application: in September for January to June wages, in March the next year for July to December. Available until 2027.
| Year | Above 55 to 60 | Above 60 to 65 |
|---|---|---|
| 2026 | 0.25% | 0.25% |
| 2027 | 0.25% | 0.25% |
Percentage points of pay. IRAS: SEC, CTO and EEC, CPF on the 2027 offset
Senior Employment Credit
For wages paid in 2026 and 2027, for Singapore citizens aged 60 and over earning below $4,000 a month who got their CPF on time; paid by IRAS the same way.
| Age | Pay up to $3,000 | Pay over $3,000, below $4,000 |
|---|---|---|
| 60 to 64 | 2% of pay | $240 − 0.06 × pay |
| 65 to 68 | 4% of pay | $480 − 0.12 × pay |
| 69 and over | 7% of pay | $840 − 0.21 × pay |
A month, for each worker. Business owners’ own pay does not count. IRAS. The lookup above shows both offsets for the pay and age you put in.
CPF contribution rates since 1955
Aged 55 and below Above 55 to 60
Tap or hover on the chart to read a value.
CPF started in Jul 1955 at 10% of pay: 5% from the employer and 5% from the employee. It rose in steps to its highest, 50%, from Jul 1984 to Mar 1986. In Apr 1986 the employer’s share was cut from 25% to 10%, and the total to 35%. In Jan 1999 it was cut again, to 10% employer and 20% employee, then raised again in steps. For workers aged 55 and below it has been 37% since Jan 2015. Older workers’ rates have been rising each year since Jan 2022.
Every change since 1955 (49)
| From | 55 and below (employer + you) | Above 55 to 60 | Above 60 to 65 | Above 65 to 70 | Above 70 |
|---|---|---|---|---|---|
| Jan 2027 | 37% (17% + 20%) | 35.5% | 26% | 16.5% | 12.5% |
| Jan 2026 | 37% (17% + 20%) | 34% | 25% | 16.5% | 12.5% |
| Jan 2025 | 37% (17% + 20%) | 32.5% | 23.5% | 16.5% | 12.5% |
| Jan 2024 | 37% (17% + 20%) | 31% | 22% | 16.5% | 12.5% |
| Jan 2023 | 37% (17% + 20%) | 29.5% | 20.5% | 15.5% | 12.5% |
| Jan 2022 | 37% (17% + 20%) | 28% | 18.5% | 14% | 12.5% |
| Jan 2016 | 37% (17% + 20%) | 26% | 16.5% | 12.5% | 12.5% |
| Jan 2015 | 37% (17% + 20%) | 25% | 16% | 12.5% | 12.5% |
| Jan 2014 | 36% (16% + 20%) | 23.5% | 14.5% | 11.5% | 11.5% |
| Sep 2012 | 36% (16% + 20%) | 23.5% | 14.5% | 11.5% | 11.5% |
| Sep 2011 | 36% (16% + 20%) | 21.5% | 14% | 11.5% | 11.5% |
| Mar 2011 | 35.5% (15.5% + 20%) | 21% | 13.5% | 11% | 11% |
| Sep 2010 | 35% (15% + 20%) | 20.5% | 13% | 10.5% | 10.5% |
| Jul 2007 | 34.5% (14.5% + 20%) | 20% | 12.5% | 10% | 10% |
| Jan 2006 | 33% (13% + 20%) | 18.5% | 11% | 8.5% | 8.5% |
| Jan 2005 | 33% (13% + 20%) | 18.5% | 11% | 8.5% | 8.5% |
| Jan 2004 | 33% (13% + 20%) | 18.5% | 11% | 8.5% | 8.5% |
| Oct 2003 | 33% (13% + 20%) | 18.5% | 11% | 8.5% | 8.5% |
| Oct 2002 | 36% (16% + 20%) | 18.5% | 11% | 8.5% | 8.5% |
| Jan 2001 | 36% (16% + 20%) | 18.5% | 11% | 8.5% | 8.5% |
| Apr 2000 | 32% (12% + 20%) | 17% | 10% | 7.5% | 7.5% |
| Jan 1999 | 30% (10% + 20%) | 16.5% | 9.5% | 7% | 7% |
| Jul 1994 | 40% (20% + 20%) | 20% | 15% | 10% | 10% |
| Jul 1993 | 40% (18.5% + 21.5%) | 20% | 15% | 10% | 10% |
| Jul 1992 | 40% (18% + 22%) | 25% | 15% | 10% | 10% |
| Jul 1991 | 40% (17.5% + 22.5%) | 25% | 15% | 10% | 10% |
| Jul 1990 | 39.5% (16.5% + 23%) | 25% | 15% | 10% | 10% |
| Jul 1989 | 38% (15% + 23%) | 28% | 21% | 17% | 17% |
| Jul 1988 | 36% (12% + 24%) | 31% | 28% | 26% | 26% |
| Apr 1986 | 35% (10% + 25%) | 35% | 35% | 35% | 35% |
| Jul 1985 | 50% (25% + 25%) | 50% | 50% | 50% | 50% |
| Jul 1984 | 50% (25% + 25%) | 50% | 50% | 50% | 50% |
| Apr 1984 | 46% (23% + 23%) | 46% | 46% | 46% | 46% |
| Nov 1983 | 46% (23% + 23%) | 46% | 46% | 46% | 46% |
| Jul 1983 | 46% (23% + 23%) | 46% | 46% | 46% | 46% |
| Jul 1982 | 45% (22% + 23%) | 45% | 45% | 45% | 45% |
| Jul 1981 | 42.5% (20.5% + 22%) | 42.5% | 42.5% | 42.5% | 42.5% |
| Jul 1980 | 38.5% (20.5% + 18%) | 38.5% | 38.5% | 38.5% | 38.5% |
| Jul 1979 | 37% (20.5% + 16.5%) | 37% | 37% | 37% | 37% |
| Jul 1978 | 33% (16.5% + 16.5%) | 33% | 33% | 33% | 33% |
| Jul 1977 | 31% (15.5% + 15.5%) | 31% | 31% | 31% | 31% |
| Jul 1975 | 30% (15% + 15%) | 30% | 30% | 30% | 30% |
| Jul 1974 | 30% (15% + 15%) | 30% | 30% | 30% | 30% |
| Jul 1973 | 26% (15% + 11%) | 26% | 26% | 26% | 26% |
| Jul 1972 | 24% (14% + 10%) | 24% | 24% | 24% | 24% |
| Jan 1971 | 20% (10% + 10%) | 20% | 20% | 20% | 20% |
| Jan 1970 | 16% (8% + 8%) | 16% | 16% | 16% | 16% |
| Sep 1968 | 13% (6.5% + 6.5%) | 13% | 13% | 13% | 13% |
| Jul 1955 | 10% (5% + 5%) | 10% | 10% | 10% | 10% |
Totals, % of pay. Until 2022 CPF’s dataset has one band for all ages above 65, shown in both of the last two columns.
The monthly pay ceiling since 1955 (46 changes)
| From | Ordinary wage ceiling |
|---|---|
| Jan 2026 | $8,000 |
| Jan 2025 | $7,400 |
| Jan 2024 | $6,800 |
| Sep 2023 | $6,300 |
| Jan 2016 | $6,000 |
| Jan 2014 | $5,000 |
| Sep 2012 | $5,000 |
| Sep 2011 | $5,000 |
| Mar 2011 | $4,500 |
| Sep 2010 | $4,500 |
| Jul 2007 | $4,500 |
| Jan 2006 | $4,500 |
| Jan 2005 | $5,000 |
| Jan 2004 | $5,500 |
| Oct 2003 | $6,000 |
| Oct 2002 | $6,000 |
| Jan 2001 | $6,000 |
| Apr 2000 | $6,000 |
| Jan 1999 | $6,000 |
| Jul 1994 | $6,000 |
| Jul 1993 | $6,000 |
| Jul 1992 | $6,000 |
| Jul 1991 | $6,000 |
| Jul 1990 | $6,000 |
| Jul 1989 | $6,000 |
| Jul 1988 | $6,000 |
| Apr 1986 | $6,000 |
| Jul 1985 | $6,000 |
| Jul 1984 | $5,000 |
| Apr 1984 | $4,000 |
| Nov 1983 | $4,000 |
| Jul 1983 | $3,000 |
| Jul 1982 | $3,000 |
| Jul 1981 | $3,000 |
| Jul 1980 | $3,000 |
| Jul 1979 | $3,000 |
| Jul 1978 | $3,000 |
| Jul 1977 | $2,000 |
| Jul 1975 | $2,000 |
| Jul 1974 | $1,500 |
| Jul 1973 | $1,500 |
| Jul 1972 | $1,500 |
| Jan 1971 | $1,500 |
| Jan 1970 | $1,875 |
| Sep 1968 | $2,307.69 |
| Jul 1955 | $500 |
As CPF Board’s dataset gives them. Ordinary wage ceiling, data.gov.sg
Every rate and ceiling, with the current tables: download the CSV.
Checked against CPF Board, IRAS and data.gov.sg
We run CPF Board’s, IRAS’s and data.gov.sg’s own figures through this page’s sums each time it is built: the most each table allows at every age, CPF’s allocation and SDL examples, its table of the 2027 changes, and CPF’s history against its current table. They match 56 of 56.
Show all 56 checks
| Their figure | They say | Our sums | Match |
|---|---|---|---|
| 2026, Citizen or PR (3rd year on), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $2,960; employee $1,600 | total $2,960; employee $1,600 | ✓ |
| 2026, Citizen or PR (3rd year on), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $2,720; employee $1,440 | total $2,720; employee $1,440 | ✓ |
| 2026, Citizen or PR (3rd year on), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $2,000; employee $1,000 | total $2,000; employee $1,000 | ✓ |
| 2026, Citizen or PR (3rd year on), above 65 to 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,320; employee $600 | total $1,320; employee $600 | ✓ |
| 2026, Citizen or PR (3rd year on), above 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| 2026, PR, 1st year (graduated), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $720; employee $400 | total $720; employee $400 | ✓ |
| 2026, PR, 1st year (graduated), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $720; employee $400 | total $720; employee $400 | ✓ |
| 2026, PR, 1st year (graduated), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $680; employee $400 | total $680; employee $400 | ✓ |
| 2026, PR, 1st year (graduated), above 65: most CPF on a month’s pay ($8,000 or more) CPF | total $680; employee $400 | total $680; employee $400 | ✓ |
| 2026, PR, 2nd year (graduated), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $1,920; employee $1,200 | total $1,920; employee $1,200 | ✓ |
| 2026, PR, 2nd year (graduated), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $1,480; employee $1,000 | total $1,480; employee $1,000 | ✓ |
| 2026, PR, 2nd year (graduated), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $880; employee $600 | total $880; employee $600 | ✓ |
| 2026, PR, 2nd year (graduated), above 65: most CPF on a month’s pay ($8,000 or more) CPF | total $680; employee $400 | total $680; employee $400 | ✓ |
| 2026, PR, 1st year (full employer), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $1,760; employee $400 | total $1,760; employee $400 | ✓ |
| 2026, PR, 1st year (full employer), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $1,680; employee $400 | total $1,680; employee $400 | ✓ |
| 2026, PR, 1st year (full employer), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $1,400; employee $400 | total $1,400; employee $400 | ✓ |
| 2026, PR, 1st year (full employer), above 65 to 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,120; employee $400 | total $1,120; employee $400 | ✓ |
| 2026, PR, 1st year (full employer), above 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| 2026, PR, 2nd year (full employer), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $2,560; employee $1,200 | total $2,560; employee $1,200 | ✓ |
| 2026, PR, 2nd year (full employer), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $2,280; employee $1,000 | total $2,280; employee $1,000 | ✓ |
| 2026, PR, 2nd year (full employer), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $1,600; employee $600 | total $1,600; employee $600 | ✓ |
| 2026, PR, 2nd year (full employer), above 65 to 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,120; employee $400 | total $1,120; employee $400 | ✓ |
| 2026, PR, 2nd year (full employer), above 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| 2027, Citizen or PR (3rd year on), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $2,960; employee $1,600 | total $2,960; employee $1,600 | ✓ |
| 2027, Citizen or PR (3rd year on), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $2,840; employee $1,520 | total $2,840; employee $1,520 | ✓ |
| 2027, Citizen or PR (3rd year on), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $2,080; employee $1,040 | total $2,080; employee $1,040 | ✓ |
| 2027, Citizen or PR (3rd year on), above 65 to 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,320; employee $600 | total $1,320; employee $600 | ✓ |
| 2027, Citizen or PR (3rd year on), above 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| 2027, PR, 1st year (graduated), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $720; employee $400 | total $720; employee $400 | ✓ |
| 2027, PR, 1st year (graduated), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $720; employee $400 | total $720; employee $400 | ✓ |
| 2027, PR, 1st year (graduated), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $680; employee $400 | total $680; employee $400 | ✓ |
| 2027, PR, 1st year (graduated), above 65: most CPF on a month’s pay ($8,000 or more) CPF | total $680; employee $400 | total $680; employee $400 | ✓ |
| 2027, PR, 2nd year (graduated), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $1,920; employee $1,200 | total $1,920; employee $1,200 | ✓ |
| 2027, PR, 2nd year (graduated), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $1,480; employee $1,000 | total $1,480; employee $1,000 | ✓ |
| 2027, PR, 2nd year (graduated), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $880; employee $600 | total $880; employee $600 | ✓ |
| 2027, PR, 2nd year (graduated), above 65: most CPF on a month’s pay ($8,000 or more) CPF | total $680; employee $400 | total $680; employee $400 | ✓ |
| 2027, PR, 1st year (full employer), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $1,760; employee $400 | total $1,760; employee $400 | ✓ |
| 2027, PR, 1st year (full employer), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $1,720; employee $400 | total $1,720; employee $400 | ✓ |
| 2027, PR, 1st year (full employer), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $1,440; employee $400 | total $1,440; employee $400 | ✓ |
| 2027, PR, 1st year (full employer), above 65 to 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,120; employee $400 | total $1,120; employee $400 | ✓ |
| 2027, PR, 1st year (full employer), above 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| 2027, PR, 2nd year (full employer), 55 and below: most CPF on a month’s pay ($8,000 or more) CPF | total $2,560; employee $1,200 | total $2,560; employee $1,200 | ✓ |
| 2027, PR, 2nd year (full employer), above 55 to 60: most CPF on a month’s pay ($8,000 or more) CPF | total $2,320; employee $1,000 | total $2,320; employee $1,000 | ✓ |
| 2027, PR, 2nd year (full employer), above 60 to 65: most CPF on a month’s pay ($8,000 or more) CPF | total $1,640; employee $600 | total $1,640; employee $600 | ✓ |
| 2027, PR, 2nd year (full employer), above 65 to 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,120; employee $400 | total $1,120; employee $400 | ✓ |
| 2027, PR, 2nd year (full employer), above 70: most CPF on a month’s pay ($8,000 or more) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| 55th birthday on 13 Jan 2026: January’s wages at 37% (employee 20%), February’s at 34% (employee 18%), CPF’s example CPF | Jan 2026 total % 37; employee % 20; Feb 2026 total % 34; employee % 18 | Jan 2026 total % 37; employee % 20; Feb 2026 total % 34; employee % 18 | ✓ |
| 2026: allocation of a $100 contribution, aged 30 (CPF’s Example 1) CPF | OA $62.17; SA $16.21; MA $21.62 | OA $62.17; SA $16.21; MA $21.62 | ✓ |
| 2026: allocation of a $100 contribution, aged 57 (CPF’s Example 2) CPF | OA $35.30; RA $33.82; MA $30.88 | OA $35.30; RA $33.82; MA $30.88 | ✓ |
| 2027: allocation of a $100 contribution, aged 30 (CPF’s Example 1) CPF | OA $62.17; SA $16.21; MA $21.62 | OA $62.17; SA $16.21; MA $21.62 | ✓ |
| 2027: allocation of a $100 contribution, aged 57 (CPF’s Example 2) CPF | OA $33.82; RA $36.61; MA $29.57 | OA $33.82; RA $36.61; MA $29.57 | ✓ |
| Bonus ceiling for someone paid $8,000 a month all year: $102,000 − $96,000 CPF | bonus limit $6,000 | bonus limit $6,000 | ✓ |
| SDL for five employees paid $609.50, $2,000, $4,500, $4,502.03 and $10,000 (CPF’s example): $40.75, so $40 to pay CPF | $609.50 $2; $2,000 $5; $4,500 $11.25; $4,502.03 $11.25; $10,000 $11.25; to pay $40 | $609.50 $2; $2,000 $5; $4,500 $11.25; $4,502.03 $11.25; $10,000 $11.25; to pay $40 | ✓ |
| 2027 rates for wages above $750, CPF’s table of the changes (total, employer, employee, every age) CPF | 55 and below 37/17/20; Above 55 to 60 35.5/16.5/19; Above 60 to 65 26/13/13; Above 65 to 70 16.5/9/7.5; Above 70 12.5/7.5/5 | 55 and below 37/17/20; Above 55 to 60 35.5/16.5/19; Above 60 to 65 26/13/13; Above 65 to 70 16.5/9/7.5; Above 70 12.5/7.5/5 | ✓ |
| Jan 2026 rates in CPF’s dataset on data.gov.sg against CPF’s 2026 rate table (employer and employee, every age) data.gov.sg | 55 and below 17+20; Above 55 to 60 16+18; Above 60 to 65 12.5+12.5; Above 65 to 70 9+7.5; Above 70 7.5+5 | 55 and below 17+20; Above 55 to 60 16+18; Above 60 to 65 12.5+12.5; Above 65 to 70 9+7.5; Above 70 7.5+5 | ✓ |
| CPF Transition Offset 2027: half the rise in the employer’s rate, 0.25 of a percentage point at above 55 to 65 (IRAS’s table) IRAS | 55 and below 0 pt; Above 55 to 60 0.25 pt; Above 60 to 65 0.25 pt; Above 65 to 70 0 pt; Above 70 0 pt | 55 and below 0 pt; Above 55 to 60 0.25 pt; Above 60 to 65 0.25 pt; Above 65 to 70 0 pt; Above 70 0 pt | ✓ |
Questions people ask
What is the CPF contribution rate in 2026?
For workers aged 55 and below, 37% of monthly pay: 20% from the worker and 17% from the employer, on pay up to $8,000 a month, so at most $2,960 a month. It is lower in steps after 55: 34% above 55 to 60, 25% above 60 to 65, 16.5% above 65 to 70 and 12.5% above 70. (CPF Board, 2026 table)
What are the CPF contribution rates for 2027?
The same as 2026 except for two age bands: above 55 to 60 goes to 35.5% (19% from the worker, 16.5% from the employer) and above 60 to 65 goes to 26% (13% each). The pay ceiling stays at $8,000 a month. (CPF Board)
When does my CPF rate change after I turn 55?
From the first day of the month after your birthday month. CPF’s example: with a 55th birthday on 13 January 2026, January’s wages get the 37% rate and February’s the 34% rate. The same goes for 60, 65 and 70. (CPF Board)
Why does my take-home pay go down in January 2027?
If you are above 55 to 65, your own share goes up: by 1 percentage point above 55 to 60 and by half a point above 60 to 65. On $5,000 a month at 58 that is $50 less take-home pay, and $75 more goes into your CPF, all of it to your Retirement Account until it holds the Full Retirement Sum. Put your own pay in the lookup above.
Is there CPF on my bonus?
Yes, at your age’s rate, but pay and bonuses together get CPF only up to $102,000 a year with each employer. Someone paid $8,000 a month all year has $96,000 counted already, so only $6,000 of a bonus gets CPF. A bonus is charged at the rate for the month it is paid. (CPF Board)
Do permanent residents pay the same CPF?
From their third year, yes. In their first two years they pay lower, graduated rates: 9% in all in the first year and 24% in the second, for those aged 55 and below with pay over $750, unless they and their employer apply to CPF Board for higher rates. The graduated rates do not change in 2027. The four tables are above.
Do foreigners pay CPF?
CPF Board’s rate tables are for Singapore citizens and permanent residents only. Employers do pay the Skills Development Levy for foreign employees as well. (CPF Board)
Is there CPF on a low salary?
None on $50 a month or less. Over $50 and up to $500, only the employer pays (17% of pay at 55 and below). Over $500 and up to $750 the worker’s share is phased in, at 0.6 × (pay − $500) at 55 and below. Above $750 the full rates apply. The table above has every age.
Where the numbers come from
- The rates for each year, CPF’s allocation rates and the ceilings come from CPF Board’s own tables (linked above). We read the tables with a parser that checks every rate against the maximum CPF prints for it, and keep copies of each PDF.
- Twice a day a job reads CPF’s tables again, compares every rate with this page’s, and looks for next year’s table. Last read 11:42 am, 26 Oct 2026 SGT. If CPF’s figures stop matching ours, a notice goes at the top of this page until we have checked them.
- History: CPF Board’s datasets on data.gov.sg (contribution rates since July 1955, the ordinary wage ceiling), updated by CPF to 26 Mar 2026; we add each new year from CPF’s table.
- Employer offsets (SDL, the CPF Transition Offset, the Senior Employment Credit) are from CPF Board’s and IRAS’s pages, read on 26 Oct 2026 and re-read on our update schedule.
- The lookup runs in your browser; what you type is not sent anywhere. It is a guide: CPF Board’s statements and your payslip are what count. No one pays us for this page, and it has no affiliate links. See our disclaimer, how we get our numbers and corrections.
Contains information from CPF Contribution Rates, Allocation Rates and Applicable Wage Ceiling accessed on 26 Oct 2026 from data.gov.sg, which is made available under the terms of the Singapore Open Data Licence version 1.0. Numbers.sg is independent and is not endorsed by CPF Board.
Changes to this page
New: CPF contribution rates for 2026 and 2027. Every age band and all five of CPF Board’s rate tables, what changes for workers above 55 to 65 on 1 January 2027, a lookup for what you and your employer pay on your own pay now and from January, where it goes in your accounts, what it costs employers (SDL, CPF Transition Offset, Senior Employment Credit), and every rate since 1955 (CSV). Checked against CPF Board’s, IRAS’s and data.gov.sg’s own figures. See CPF contribution rates