If you have ever tried to figure out exactly how much CPF you or your employer should be contributing, you know the rates are not as simple as one flat percentage. They change by age, by wage band, and they just changed again in 2026. Here is the full breakdown, including the complete CPF contribution table, so you can calculate it yourself without digging through CPF Board’s PDFs.
CPF Contribution Table 2026 (By Age)
Below is the full CPF contribution table for Singapore Citizens and Permanent Residents (from their third year of PR status) earning more than S$750 per month, sourced directly from CPF Board’s official contribution rates page.
| Age Group | Employer Contribution | Employee Contribution | Total Contribution |
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
The above 55-to-65 age brackets saw their rates increase again from 1 January 2026, continuing a multi-year plan to bring senior workers’ contribution rates closer to those of younger employees. CPF Board has also announced a further increase to contribution rates for senior workers effective 1 January 2027, so these figures will change again next year.
How to Calculate CPF Contribution Amounts
If you would rather calculate CPF contributions by hand instead of using the calculator, here is the step-by-step method once you know your age bracket and the wage ceiling that applies:
Step 1: Determine your Total Wages subject to CPF. This includes Ordinary Wages (your regular monthly salary, capped at the OW ceiling) and Additional Wages (bonuses, commissions, capped separately).
Step 2: Apply the OW ceiling. From 1 January 2026, the Ordinary Wage ceiling is S$8,000 per month, confirmed directly on CPF Board’s own announcement page. This means only the first S$8,000 of your monthly salary attracts CPF contributions, up from S$7,400 in 2025. This was the final step of a phased increase that started at S$6,000 in 2023.
Step 3: Multiply by your age bracket’s rate. You can also skip the manual math using CPF Board’s own Contribution Calculator. For example, a 40-year-old earning S$6,000 a month: since S$6,000 is below the S$8,000 ceiling, the full amount is subject to CPF. Employer contributes 17% x S$6,000 = S$1,020. Employee contributes 20% x S$6,000 = S$1,200. Total monthly CPF contribution: S$2,220.
For someone earning above the ceiling, say S$10,000 a month: only S$8,000 is subject to CPF (the remaining S$2,000 is not). Employer contributes 17% x S$8,000 = S$1,360. Employee contributes 20% x S$8,000 = S$1,600. Total: S$2,960, the same as someone earning exactly S$8,000.
The Annual Additional Wage (AW) ceiling works differently: it is calculated as S$102,000 minus your total Ordinary Wages subject to CPF for the year. This caps how much of your bonus or commission attracts CPF contributions each year.
Employer vs Employee: Who Pays What
A common point of confusion: the company CPF contribution is paid in full (both employer and employee shares combined) to CPF Board each month by the employer, who then recovers the employee’s share by deducting it from the employee’s wages, exactly as CPF Board explains here.
Employers are legally required to pay CPF for employees who are Singapore Citizens or PRs earning more than S$50 a month. For wages between S$50 and S$750, a graduated employer-only contribution applies (the employee does not contribute in this band).
Where Does Your CPF Contribution Actually Go?
Once contributed, your CPF gets split across three accounts, with the allocation changing based on your age, as set out on CPF Board’s allocation rates page:
- Ordinary Account (OA): Can be used for housing, insurance, investment, and education. Gets the largest share when you are younger.
- Special Account (SA): For retirement and retirement-related investments, earning a higher interest rate than OA.
- MediSave Account (MA): For healthcare expenses and approved medical insurance. Its share of your contribution increases as you get older.
For employees aged 55 to 65, the additional contributions resulting from the 2026 rate increase are channelled directly into the Retirement Account (RA), up to the Full Retirement Sum, to strengthen retirement adequacy for this age group specifically.
Key Dates to Remember
New contribution rates apply from the first day of the month after an employee’s 55th, 60th, 65th, or 70th birthday, not on the birthday itself, as confirmed in CPF Board’s own example here. This is a detail that trips up a lot of payroll calculations, so keep it in mind if you are approaching one of these milestones or running payroll for someone who is.
CPF contributions must be paid by the 14th of the following month. Late payments can incur interest of 1.5% per month, as detailed on CPF Board’s enforcement page.
CPF Contribution Rate FAQ
Where can I find the official CPF contribution table?
The complete CPF contribution table for 2026, covering all age brackets for employees and employers, is shown above in the “CPF Contribution Table 2026 (By Age)” section. CPF Board also publishes the full set of tables covering all citizenship statuses on their official site, linked above.
What is the CPF contribution rate for 2026?
For employees aged 55 and below, the combined employer and employee contribution rate is 37% of wages (17% employer, 20% employee), unchanged from 2025. The rates for older age brackets (55-65) increased on 1 January 2026 as part of a phased plan to boost senior workers’ retirement savings.
How do I calculate CPF contribution amounts myself?
Multiply your monthly wage (capped at the S$8,000 Ordinary Wage ceiling) by your age bracket’s combined contribution rate. See the worked examples above for the exact calculation, or use CPF Board’s calculator if you would rather not calculate CPF contributions manually.
What is the CPF contribution rate for self-employed people?
Self-employed individuals do not receive employer CPF contributions and are not mandated to contribute the same way employees are, though MediSave contributions are compulsory for self-employed persons earning above a certain threshold. This works differently from the employer-employee table above.
Does the CPF contribution rate change every year?
Not every year uniformly, but the rates for senior workers (55-65) have been increased incrementally over the past several years as part of a long-term government plan, and the Ordinary Wage ceiling was raised in phases from S$6,000 in 2023 to S$8,000 in 2026.
Do foreigners contribute to CPF?
No. Foreign employees on Employment Passes, S Passes, or Work Permits are not subject to CPF contributions. CPF applies only to Singapore Citizens and Permanent Residents.
Bringing It Together
The 2026 changes, mainly the S$8,000 wage ceiling and the higher rates for the 55-65 age group, mean most working Singaporeans will see a slightly different number on their payslip this year compared to last. If you are close to one of the age milestones (55, 60, 65, or 70), it is worth double-checking your own CPF rate against the table above, since the change applies from the month after your birthday rather than an anniversary of the calendar year. For how your CPF savings eventually translate into retirement income, see my CPF LIFE Payout Guide.
Disclaimer: This is not a sponsored post and not financial advice. Figures are based on publicly available information from the CPF Board as of 2026. Contribution rates and wage ceilings are subject to change; always verify your specific rate on the official CPF Board website.