Singapore CPF Calculator

Total CPF contribution rates from 1 January 2026, by age group:

• Aged 55 and below: 37% (17% employer + 20% employee)
• Above 55 to 60: 34% (16% employer + 18% employee) — increased from 32.5% in 2025
• Above 60 to 65: 25% (12.5% employer + 12.5% employee) — increased from 23.5% in 2025
• Above 65 to 70: 16.5% (9% employer + 7.5% employee)
• Above 70: 12.5% (7.5% employer + 5% employee)

The 2026 increases for the 55–60 and 60–65 bands complete the multi-year package announced in 2023. The increase is fully channelled to the Retirement Account up to the FRS, with any excess to OA.

From 1 January 2026, the Ordinary Wage (OW) ceiling is SGD 8,000 per month — up from SGD 7,400 in 2025. This is the final phase of the staged increase from SGD 6,000 (pre-Sep 2023) to SGD 8,000 (Jan 2026).

The OW ceiling caps the monthly salary on which CPF contributions are computed. The annual salary ceiling, which combines OW and Additional Wages (AW), remains at SGD 102,000.

The Additional Wage (AW) ceiling = SGD 102,000 − Total OW subject to CPF for the year.

For example, if an employee's total OW for 2026 is SGD 96,000 (SGD 8,000 × 12), the AW ceiling for that year is SGD 102,000 − SGD 96,000 = SGD 6,000. CPF is payable on AW (such as bonuses or commissions) up to this ceiling.

The CPF Annual Limit — the maximum total CPF contribution from all sources for the year — is SGD 37,740.

Allocation rates from 1 January 2026 (share of total contribution):

• Aged 35 and below: OA 62.17% · SA 16.21% · MA 21.62%
• Above 35 to 45: OA 56.77% · SA 18.91% · MA 24.32%
• Above 45 to 50: OA 51.36% · SA 21.62% · MA 27.02%
• Above 50 to 55: OA 40.55% · SA 31.08% · MA 28.37%
• Above 55 to 60: OA 35.30% · RA 33.82% · MA 30.88%
• Above 60 to 65: OA 14.00% · RA 44.00% · MA 42.00%
• Above 65 to 70: OA 6.07% · RA 30.30% · MA 63.63%
• Above 70: OA 8.00% · RA 8.00% · MA 84.00%

For members 55+, contributions to "SA" flow into the Retirement Account up to the FRS, with any excess channelled to OA.

Only the employee share is deducted from your salary. The employer share is paid on top of your wages and is never taken out of your pay.

For a Singapore Citizen aged 30 earning SGD 6,000 a month: SGD 1,200 (20%) is deducted, leaving take-home pay of SGD 4,800. The employer adds SGD 1,020 (17%), so SGD 2,220 in total is credited to the CPF accounts.

Because CPF is computed only on the first SGD 8,000 of Ordinary Wages, the deduction stops growing above that ceiling — a SGD 10,000 monthly salary still has SGD 1,600 deducted, not SGD 2,000.

Take-home pay here is before income tax and any employer-specific deductions.

Not for the first two years. Lower graduated rates apply during the first and second year of PR status, with full rates from the third year. Under the Graduated employer / Graduated employee (G/G) schedule, for monthly wages above SGD 750:

• 1st year, 55 and below: 9% total (4% employer + 5% employee)
• 1st year, above 55 to 60: 9% total (4% + 5%)
• 1st year, above 60: 8.5% total (3.5% + 5%)
• 2nd year, 55 and below: 24% total (9% employer + 15% employee)
• 2nd year, above 55 to 60: 18.5% total (6% + 12.5%)
• 2nd year, above 60 to 65: 11% total (3.5% + 7.5%)
• 2nd year, above 65: 8.5% total (3.5% + 5%)

Two alternatives exist: the employer can pay the full employer rate while the employee stays on graduated rates (F/G), or both parties can jointly apply to CPF Board to contribute at full rates immediately. These graduated rates have been unchanged since 1 January 2016.

Lower bands apply to low monthly wages:

• SGD 50 or less: no CPF contribution at all
• Above SGD 50 to SGD 500: the employer contributes at the full employer rate on total wages, and nothing is deducted from the employee
• Above SGD 500 to SGD 750: the employer pays the full rate while the employee share is phased in gradually
• Above SGD 750: full rates apply

For an employee aged 55 and below earning SGD 600 a month, the employer contributes 17% (SGD 102) and the phased-in employee share is SGD 60, for a total of SGD 162. The phase-in means take-home pay is not reduced sharply as wages cross SGD 500.

Yes. CPF Board has announced a further increase in contribution rates for workers above 55 to 65, taking effect on 1 January 2027. As with the 2026 step, the increase is fully allocated to the Retirement Account up to the Full Retirement Sum, with any excess channelled to the Ordinary Account.

Rates for employees aged 55 and below, above 65 to 70, and above 70 are not affected by the 2027 change. Refer to CPF Board for the confirmed 2027 rate table.

The standard formulas used to compute CPF contributions, allocations, and projected retirement balances.

For members turning 55 in 2026:

• Basic Retirement Sum (BRS): SGD 110,200
• Full Retirement Sum (FRS): SGD 220,400 (= 2 × BRS)
• Enhanced Retirement Sum (ERS): SGD 440,800 (= 4 × BRS)

From 1 January 2025, the ERS was raised from 3× BRS to 4× BRS. The retirement sums increase for each new cohort by approximately 3–4% per year.

The three retirement sums set different targets for the Retirement Account at age 55:

• BRS: the minimum sum if a CPF member owns property in Singapore with sufficient value pledged to CPF. Funds basic monthly CPF LIFE payouts.
• FRS: the standard sum used for full CPF LIFE payouts. The OA-to-RA top-up at 55 is capped at the FRS.
• ERS: the maximum amount that can be voluntarily topped up into the RA for higher monthly CPF LIFE payouts.

Members who do not meet the FRS still receive monthly CPF LIFE payouts based on their RA balance — proportionally lower.

The Basic Healthcare Sum (BHS) for 2026 is SGD 79,000 — up from SGD 75,500 in 2025. This is the maximum amount that can be in the MediSave Account for members below 65.

The BHS is fixed for each cohort once they turn 65 — for members turning 65 in 2026, the BHS is SGD 79,000 for the rest of their life. Once the MA reaches the BHS, further MediSave allocations are channelled to other CPF accounts (SA before 55, RA from 55, then OA).

At age 55, a Retirement Account (RA) is created. Savings from the SA (then OA) are transferred to the RA up to the prevailing Full Retirement Sum. With the SA closure from 19 Jan 2025, all remaining SA savings are transferred to the RA (up to FRS) or OA (excess) on the day of closure for members 55+.

OA savings beyond what is needed to top up to the FRS remain in the OA and can be withdrawn — subject to a minimum sum being set aside in the RA, OA balances above the BRS may be withdrawn from age 55 if the property pledge condition is met.

Members whose RA falls short of the FRS still join CPF LIFE and receive monthly payouts — proportionally lower than the FRS-based estimates. RA savings continue to earn the SMRA 4.0% floor + extra interest, growing the balance until payouts begin at age 65.

Top-ups under RSTU can bring the RA closer to the FRS or ERS at any point. The 2026 contribution rate increases for members aged 55–65 are also fully channelled to the RA up to the FRS, helping members close the gap.

CPF Lifelong Income For the Elderly (CPF LIFE) is a national longevity insurance annuity scheme that provides Singapore Citizens and Permanent Residents with monthly payouts for as long as they live — funded by their RA savings. Payouts begin at the Payout Eligibility Age, currently 65.

CPF LIFE pools the longevity risk across members so that those who live longer continue to receive payouts even after their RA balance is exhausted.

CPF LIFE offers three plans:

• Standard Plan (default) — higher monthly payouts, lower bequest. The most common choice.
• Basic Plan — lower monthly payouts initially that fall when combined CPF balances drop below SGD 60,000, with a higher potential bequest.
• Escalating Plan — payouts start lower but increase by 2% each year to maintain purchasing power against inflation.

For members turning 55 in 2026 on the CPF LIFE Standard Plan (estimated lifelong monthly payout from age 65):

• BRS (SGD 110,200): approximately SGD 950/month
• FRS (SGD 220,400): approximately SGD 1,780/month
• ERS (SGD 440,800): approximately SGD 3,440/month

Final payout amounts depend on the chosen plan, RA balance at age 65, and CPF Board's prevailing assumptions on interest rates and life expectancy.

Yes. CPF LIFE payouts can be deferred up to age 70. For each year of deferment, the monthly payout increases by approximately 7%. Deferring from 65 to 70 can therefore raise the lifetime monthly payout by around 35%.

Deferring is a personal choice based on cash-flow needs, expected longevity, and other income sources at retirement.

The Retirement Sum Topping-Up Scheme (RSTU) allows CPF members to make voluntary top-ups to their own or a family member's Special Account (before 55) or Retirement Account (55 and above), in cash or by CPF transfer.

Cash top-ups qualify for tax relief — up to SGD 8,000 per year for self top-ups, plus another SGD 8,000 per year for top-ups to family members (parents, parents-in-law, grandparents, spouse, siblings) — for a combined cap of SGD 16,000 per year.

Tax reliefs available on CPF cash top-ups (subject to the personal income tax relief overall cap of SGD 80,000 per year):

• Self top-up to SA/RA: up to SGD 8,000 per year
• Top-up to family member's SA/RA: up to SGD 8,000 per year
• MediSave voluntary top-up: capped by the BHS, qualifies for tax relief subject to recipient's age and BHS headroom

RSTU contributions cannot be withdrawn before the recipient reaches 55 — they are locked in for retirement.

Yes. CPF members can make voluntary cash top-ups to their own MediSave Account up to the prevailing Basic Healthcare Sum (SGD 79,000 in 2026). Top-ups to a family member's MediSave are also possible, subject to their BHS.

MediSave voluntary contributions earn the SMRA floor rate of 4.0% p.a. and qualify for tax relief, subject to the recipient's BHS headroom and the SGD 80,000 personal income tax relief cap.

The CPF Annual Limit is SGD 37,740 per year — the maximum total CPF contribution from all sources (mandatory employer, mandatory employee, and voluntary contributions to OA/SA/MA combined) for one CPF member in a calendar year.

If mandatory contributions reach the Annual Limit, no further voluntary contributions to OA, SA, or MA can be made for the year. RSTU cash top-ups are not subject to the Annual Limit — they apply separately under the retirement top-up scheme.