Money tools · CPF Board rules
CPF calculator
Your CPF contribution this month, from you and your employer, and your Ordinary, Special and MediSave accounts month by month to 55, worked out the way CPF Board does, with cash top-ups and the tax they save.
In short
Up to 55, 37% of your monthly pay goes into CPF: 20% from you, 17% from your employer, on pay up to $8,000 a month (at most $2,960 a month); less in steps after 55. CPF splits it into your Ordinary, Special and MediSave accounts by age, adds interest once a year, and at 55 moves your SA, then OA, into a Retirement Account up to the Full Retirement Sum, $220,400 in 2026.
The calculator works out your CPF contribution this month at your age’s rate, then, if you are under 55, follows your Ordinary, Special and MediSave accounts month by month to the month you turn 55, the way CPF Board does: contributions split by age, interest worked out monthly and credited once a year, extra interest on the first $60,000, and the Retirement Account CPF sets up at 55. Open “What if…” to try a cash top-up, a transfer from your OA, stopping work early, or the 4% floor ending.
How your CPF grows to 55
- Contributions. Each month you and your employer pay a share of your pay into CPF. CPF puts it into your MediSave Account first, then your Special Account, and the rest into your Ordinary Account. Younger members get more in the OA; from 35 the SA and MediSave shares go up in steps, the month after each birthday that crosses a band.
- Interest. The OA earns at least 2.5% a year; the SA and MediSave at least 4% while the Government keeps the floor. CPF works the interest out on each month’s balance and credits it at the end of the year, where it earns interest in turn.
- Extra interest. 1% more on the first $60,000 of your combined balances, of which no more than $20,000 can come from the OA. The extra interest on your OA is paid into your SA, for retirement.
- MediSave has a cap. Once it reaches the Basic Healthcare Sum, new MediSave money goes to your SA instead, or to your OA once your SA holds the Full Retirement Sum.
- At 55. CPF opens a Retirement Account and moves your SA, then your OA, into it up to the Full Retirement Sum. Your SA then closes. What stays in your OA can be withdrawn; the RA pays your CPF LIFE income later.
Checked against CPF Board and IRAS
CPF Board and IRAS publish worked examples and rate tables. We run every one of them through this calculator each time the page is built: it matches 18 of 18.
Show all 18 checks
| Their case | They say | Our calculator | Match |
|---|---|---|---|
| Allocation of a $100 contribution, employee 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 | ✓ |
| Allocation of a $100 contribution, employee 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 | ✓ |
| Most CPF on a month’s pay, aged 55 and below (pay at or above the $8,000 ceiling) CPF | total $2,960; employee $1,600 | total $2,960; employee $1,600 | ✓ |
| Pay of $600 a month, aged 55 and below: 17% of pay + 0.6 × (pay − $500); employee 0.6 × (pay − $500) CPF | total $162; employee $60 | total $162; employee $60 | ✓ |
| Pay of $400 a month: employer only, 17% CPF | total $68; employee $0 | total $68; employee $0 | ✓ |
| Most CPF on a month’s pay, aged above 55 to 60 (34%, 18% from the employee) CPF | total $2,720; employee $1,440 | total $2,720; employee $1,440 | ✓ |
| Most CPF on a month’s pay, aged above 60 to 65 (25%, 12.5% from the employee) CPF | total $2,000; employee $1,000 | total $2,000; employee $1,000 | ✓ |
| Most CPF on a month’s pay, aged above 65 to 70 (16.5%, 7.5% from the employee) CPF | total $1,320; employee $600 | total $1,320; employee $600 | ✓ |
| Most CPF on a month’s pay, aged above 70 (12.5%, 5% from the employee) CPF | total $1,000; employee $400 | total $1,000; employee $400 | ✓ |
| Pay of $600 a month, aged above 60 to 65: 12.5% of pay + 0.375 × (pay − $500); employee 0.375 × (pay − $500) CPF | total $113; employee $37 | total $113; employee $37 | ✓ |
| Bonus ceiling for someone paid $8,000 a month all year: $102,000 − $96,000 CPF | bonus ceiling $6,000 | bonus ceiling $6,000 | ✓ |
| At 55 with $8,000 in the SA and OA (FRS $213,000, 2025): $3,000 to the RA, $5,000 left to withdraw (CPF’s Example 1) CPF | RA $3,000; OA left $5,000 | RA $3,000; OA left $5,000 | ✓ |
| At 55 with $150,000 in the SA and OA (split between SA and OA is ours; CPF gives the total. CPF’s Example 2) CPF | RA $145,000; OA left $5,000 | RA $145,000; OA left $5,000 | ✓ |
| At 55 with $300,000 in the SA and OA (split between SA and OA is ours; CPF gives the total. CPF’s Example 3) CPF | RA $213,000; OA left $87,000 | RA $213,000; OA left $87,000 | ✓ |
| Cash top-up allowed under 55: FRS $213,000 − SA savings $211,000 (IRAS’s example, 2025) IRAS | top-up allowed $2,000 | top-up allowed $2,000 | ✓ |
| Income tax on $80,000 of chargeable income (IRAS’s table) IRAS | tax $3,350 | tax $3,350 | ✓ |
| Income tax on $120,000 of chargeable income (IRAS’s table) IRAS | tax $7,950 | tax $7,950 | ✓ |
| Income tax on $320,000 of chargeable income (IRAS’s table) IRAS | tax $44,550 | tax $44,550 | ✓ |
The 55 examples use 2025’s Full Retirement Sum ($213,000), as CPF’s examples do. CPF publishes no worked example of interest over several years; the interest rules are below, with their sources.
Every rule the calculator uses
- Contributions (aged 55 and below, citizens and permanent residents from their third year): 37% of monthly pay, 20% of it from you, on pay up to $8,000 a month; pay and bonus together get CPF up to $102,000 a year, so the bonus that gets CPF is $102,000 less the year’s pay that did. Lower rates below $750 a month. Above 55: to 60 34% (18% from you); to 65 25% (12.5% from you); to 70 16.5% (7.5% from you); above 70 12.5% (5% from you). CPF rate table 2026, monthly ceiling, bonus ceiling.
- Rounding: the total to the nearest dollar, your share down to the dollar, the employer pays the rest. CPF rate table.
- Which account: MediSave first, then the SA, the rest to the OA, by age (a band starts the month after the birthday): 35 and below: OA 0.6217, SA 0.1621, MediSave 0.2162; above 35 to 45: OA 0.5677, SA 0.1891, MediSave 0.2432; above 45 to 50: OA 0.5136, SA 0.2162, MediSave 0.2702; above 50 to 55: OA 0.4055, SA 0.3108, MediSave 0.2837. Unchanged for 2027 at these ages. CPF allocation rates 2026, 2027.
- Interest: this quarter’s rates, OA 2.5% and SA and MediSave 4%, held for every year ahead. Worked out monthly; money in this month earns from next month, money out stops earning this month; credited and compounded at the end of each year. CPF: how interest is worked out.
- Extra interest: 1% more on the first $60,000 of your combined balances, counting the OA up to $20,000 first, then the SA, then MediSave; the OA’s extra interest goes into the SA. CPF: extra interest.
- MediSave above the Basic Healthcare Sum ($79,000 in 2026) goes to the SA, or to the OA once the SA holds the Full Retirement Sum. We hold the BHS at 2026’s figure; it was $75,500 in 2025. CPF: savings above the BHS, BHS 2026.
- At 55: CPF moves your SA, then your OA, into a new Retirement Account up to the Full Retirement Sum ($220,400 for 2026), keeping the first $5,000 out for you to withdraw; the SA closes and what is left of it goes to the OA. CPF: what happens at 55, CPF’s examples, retirement sums 2026.
- Cash top-ups to the SA go up to the current Full Retirement Sum, less what is in the SA; they cannot be taken back. Tax relief on up to $8,000 a year of them, only up to the FRS. CPF terms, CPF: tax relief.
- Tax saved is IRAS’s resident tax on your income less your CPF and the $1,000 earned income relief, with and without the top-up relief. IRAS tax rates, CPF relief, earned income relief.
- OA to SA transfers before 55 are capped at the Full Retirement Sum, and cannot be undone. CPF: OA to SA transfers.
Rules checked against CPF Board’s and IRAS’s pages on 25 Oct 2026. Not modelled: anything after 55, self-employed MediSave, the lower rates for permanent residents in their first two years, government grants and payouts, CPF investments, and the OA money you put back when you sell a home.
What this calculator leaves out
- Balances after 55. For members 55 and over the calculator shows this month’s contribution at your age’s rate and where it goes, but not the RA’s growth or CPF LIFE payouts. CPF Board’s calculators cover them.
- Permanent residents in their first two years, who contribute at lower graduated rates, and the self-employed, who pay MediSave only.
- Government money: Workfare, housing grants, the Matched Retirement Savings Scheme and other payouts.
- Future changes: we hold this quarter’s interest rates, 2026’s Full Retirement Sum and Basic Healthcare Sum, and today’s contribution rates for every year ahead. Both sums go up: from 2025 to 2026 the Full Retirement Sum rose from $213,000 to $220,400 and the Basic Healthcare Sum from $75,500 to $79,000 (IRAS), so your own figures at 55 will likely be higher. You can change the Full Retirement Sum under “What if…”.
- Investments under the CPF Investment Scheme, and OA money you get back when you sell a home.
Questions people ask
How much CPF do I pay on my salary?
Up to 55, 20% of your monthly pay, and your employer adds 17%: 37% in all, on pay up to $8,000 a month. On $5,000 that is $1,000 from you and $850 from your employer. The calculator shows it for your pay, with the split into each account and your take-home pay. (CPF Board)
Is there CPF on my bonus?
Yes, at the same rates, but pay and bonus together get CPF only up to $102,000 a year. Someone paid $8,000 a month all year has $96,000 of pay counted already, so only $6,000 of the bonus gets CPF. (CPF Board)
How much tax do I save with a CPF top-up?
Cash top-ups to your own SA get income tax relief of up to $8,000 a year, and up to another $8,000 for top-ups to your family’s, but only up to the current Full Retirement Sum. The tax you save depends on your income: about 7% of the top-up on chargeable income between $40,000 and $80,000, 11.5% between $80,000 and $120,000. Put an amount under “What if…” to see it for your pay. Relief is capped at $80,000 a year across all reliefs. (CPF Board, IRAS)
What is the Full Retirement Sum?
The amount CPF sets aside in your Retirement Account at 55 if you have it: $220,400 for members turning 55 in 2026. The Basic Retirement Sum is half of it, $110,200, and the Enhanced Retirement Sum is $440,800. The sum is set for each year’s 55-year-olds; for 2025 it was $213,000. (CPF Board)
What happens to my CPF when I turn 55?
CPF opens a Retirement Account and moves your SA savings, then your OA savings, into it up to the Full Retirement Sum. Your Special Account then closes, and anything left in it goes to your OA. You can withdraw what stays in your OA; in CPF’s worked examples, the first $5,000 always stays out of the RA. (CPF Board)
Should I move money from my OA to my SA?
It earns 4% instead of 2.5%, and the calculator shows what that adds by 55. But CPF says the transfer cannot be reversed, the money can no longer be used for your home, and it gets no tax relief. You can transfer only up to the Full Retirement Sum. (CPF Board) This page shows numbers, not advice on what to do.
How much CPF do I pay after 55?
Less, in steps, each starting the month after your birthday. In 2026, on pay up to $8,000 a month: 34% in all from above 55 to 60 (18% from you), 25% from above 60 to 65 (12.5% from you), 16.5% from above 65 to 70 (7.5% from you) and 12.5% above 70 (5% from you). From 1 January 2027 the first two go up to 35.5% (19% from you) and 26% (13% from you). Put in your birth year above to see yours. (CPF 2026 rates, 2027 rates)
Why does the projection stop at 55?
At 55 CPF sets up your Retirement Account, and what it pays you from 65 depends on CPF LIFE, which CPF Board’s own calculators work out. Our CPF interest rates page shows what your balances earn at any age.
Where the rules come from
- The contribution rates and ceilings, the allocation to each account, the interest and extra-interest rules, the Basic Healthcare Sum and what happens at 55 are CPF Board’s; the tax rates and reliefs are IRAS’s. Each rule above links to its page. We read them all on 25 Oct 2026 and re-read them on a schedule (see our update schedule).
- This quarter’s interest rates come from CPF Board’s rates page, which we read every hour (see CPF interest rates). “If the 4% floor ended” uses our own estimate of CPF’s formula from MAS’s bond yields, shown on that page.
- The projection assumes your pay is paid every month and your bonus each December, your pay rise each January, a cash top-up each January and a transfer from the OA now. Every sum runs in your browser; what you type is not sent anywhere.
- This is a calculator, not financial advice. CPF Board’s statements 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.
Changes to this page
New: CPF calculator. Your CPF this month at your age’s rate, from you and your employer, split into your accounts; then, under 55, your OA, SA and MediSave month by month to 55 and the Retirement Account CPF sets up then. What-ifs for cash top-ups and the tax they save, moving OA money to the SA, stopping work early and the 4% floor ending. Checked against 18 of CPF Board’s and IRAS’s own examples and tables. Open the CPF calculator