CPF on Ordinary Wages is capped at $6,800/month.
Enter total annual bonus / AWS / performance bonus.
Monthly Salary (OW)
$6,000.00
Employee CPF
$1,200.00
20%
Employer CPF
$1,020.00
17%
Net Salary After CPF
$4,800.00
Account allocation is approximate. Actual allocation depends on exact age and CPF Board rates.
Annual Salary Ceiling: $102,000. Total wages subject to CPF cannot exceed this amount.
| Age Group | Employee | Employer | Total |
|---|---|---|---|
| 55 and below | 20% | 17% | 37% |
| 55 to 60 | 15% | 15% | 30% |
| 60 to 65 | 10% | 12% | 21% |
| 65 to 70 | 8% | 9% | 16% |
| Above 70 | 5% | 8% | 13% |
Ordinary Wages (OW) are wages due in a calendar month, e.g. basic salary. The OW ceiling is $6,800/month.
Additional Wages (AW) include bonuses, AWS (13th month), and any wages not payable monthly. The AW ceiling for each employee is $102,000 minus total OW subject to CPF for the year.
Tax Relief: Employee CPF contributions are automatically granted as a tax relief by IRAS, reducing your chargeable income. The CPF tax relief cap is the lower of: actual contributions or $37,740.
PR Graduated Rates: Singapore Permanent Residents in their 1st or 2nd year may opt for graduated (lower) CPF rates. This calculator shows full rates for Citizens.
What is CPF and who must contribute?
The Central Provident Fund (CPF) is a mandatory savings scheme for Singapore Citizens and Permanent Residents who are employed. Both employees and employers contribute. Foreign workers on work passes do not contribute to CPF.
What is the CPF Ordinary Wage (OW) ceiling?
The OW ceiling is $6,800 per month. CPF contributions on Ordinary Wages (basic salary) are calculated up to this cap. Any salary above $6,800/month is not subject to further CPF on the OW component.
What is the Annual Salary Ceiling for CPF?
The Annual Salary Ceiling is $102,000. This limits the total wages (OW + Additional Wages like bonuses) subject to CPF in a calendar year.
How do CPF rates change with age?
CPF contribution rates decrease as employees get older. For Singapore Citizens aged 55 and below, the employee contributes 20% and employer 17%. For ages 55-60, both contribute 15%. Rates continue to decrease for older age bands.
What are the three CPF accounts?
CPF contributions are split into three accounts: Ordinary Account (OA) for housing, education, and investment; Special Account (SA) for retirement; and MediSave Account (MA) for healthcare. The allocation ratios depend on age.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms