The CPF contribution rate is the share of an employee’s wages paid into their CPF accounts each month by the employee and the employer, set by the CPF Board and varying by age.
Key takeaways
- For employees aged 55 and below, the total contribution rate is 37% of wages — 17% from the employer and 20% from the employee (as at 2026).
- Contributions are payable on Ordinary Wages up to the ceiling of SGD 8,000 per month from 1 January 2026.
- The CPF Annual Limit — the maximum CPF contribution on Ordinary and Additional Wages in a year — is SGD 37,740 in 2026.
- Contribution rates step down for older age bands, and were raised for workers aged above 55 to 65 from 1 January 2026.
- The increase for senior workers is allocated to the Retirement Account, up to the Full Retirement Sum.
How CPF contributions are calculated
Each month, CPF contributions are calculated on the employee’s wages up to the Ordinary Wage ceiling. For employees aged 55 and below, the employer pays 17% and the employee pays 20%, a combined 37%, which is allocated across the Ordinary, Special and MediSave Accounts.
Rates by age
Total contribution rates step down as employees age. From 1 January 2026, the rates for workers aged above 55 to 65 were increased, with the additional contributions allocated to the Retirement Account up to the Full Retirement Sum.
Wage ceilings and the Annual Limit
Contributions on Ordinary Wages are capped at the Ordinary Wage ceiling of SGD 8,000 per month from 1 January 2026. The CPF Annual Limit, which covers Ordinary and Additional Wages, is SGD 37,740 in 2026.
Key CPF contribution figures
| Item | Figure |
|---|---|
| Total contribution rate — employees aged 55 and below | 37% of wages |
| Employer share (aged 55 and below) | 17% |
| Employee share (aged 55 and below) | 20% |
| Ordinary Wage ceiling (from 1 Jan 2026) | SGD 8,000 per month |
| CPF Annual Limit (2026) | SGD 37,740 |
Figures as at 2026. Source: CPF Board.
Worked example
On a monthly wage of SGD 5,000, an employee aged 55 or below contributes 20% (SGD 1,000) and their employer contributes 17% (SGD 850), a combined SGD 1,850 paid into the employee’s CPF accounts. Wages above the SGD 8,000 monthly ceiling do not attract further Ordinary Wage contributions.
Related terms
All Singapore glossary terms →Related calculator
Estimate monthly CPF contributions by age and wage, based on CPF Board rates.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to the CPF Board and seek independent professional advice before making any financial decisions.