CPF contribution rates 2026: the official tables, explained
The CPF Board’s table 1 for 2026, set out in full with the wage bands, the maximum contributions at the $8,000 ceiling and the examples that show how they combine.
Reviewed by Radif Partners · Editorial policy
CPF contribution rates for 2026 depend on age and wage level. For Singapore Citizens and permanent residents from their third year who earn more than $750 a month, the total contribution is 37 % of wages up to age 55, of which the employer pays 17 % and the employee 20 %. It falls to 34 % above 55, 25 % above 60, 16.5 % above 65 and 12.5 % above 70. The percentages apply to ordinary wages up to $8,000 a month, so the maximum monthly contribution at 55 or below is $2,960, including $1,600 from the employee. Below $750 of monthly wages the employee share phases in, and below $500 only the employer contributes. First- and second-year PRs have their own graduated tables. The figures on this page are those published by the CPF Board for wages paid from 1 January 2026, read on 2026-09-27.
Table 1: citizens and PRs from the third year, wages above $750
This is the table that applies to most employees. The last two columns are the maximum monthly contributions on ordinary wages, reached at the $8,000 ceiling.
| Employee’s age | Employer | Employee | Total | Max. total | Max. employee |
|---|---|---|---|---|---|
| 55 and below | 17.0 % | 20.0 % | 37.0 % | $2,960 | $1,600 |
| Above 55 to 60 | 16.0 % | 18.0 % | 34.0 % | $2,720 | $1,440 |
| Above 60 to 65 | 12.5 % | 12.5 % | 25.0 % | $2,000 | $1,000 |
| Above 65 to 70 | 9.0 % | 7.5 % | 16.5 % | $1,320 | $600 |
| Above 70 | 7.5 % | 5.0 % | 12.5 % | $1,000 | $400 |
The employer share is what remains once the employee share is subtracted from the total, which is why the CPF Board prints only the total and the employee share. The maximums are computed on ordinary wages. A bonus, as additional wages, is charged at the same percentages on top, until the Additional Wage ceiling is reached.
Below $750: the employer-only and phase-in bands
Low wages follow different formulas, so that an employee earning a little does not lose a fifth of it to CPF. Between $50 and $500 of total wages (TW) only the employer contributes. Between $500 and $750 the employee share grows from zero to the full rate. At $50 or less, nothing is due at all.
| Age | $50 to $500: total | $500 to $750: total | $500 to $750: employee |
|---|---|---|---|
| 55 and below | 17.0 % of TW | 17.0 % TW + 0.6 × (TW − $500) | 0.6 × (TW − $500) |
| Above 55 to 60 | 16.0 % of TW | 16.0 % TW + 0.54 × (TW − $500) | 0.54 × (TW − $500) |
| Above 60 to 65 | 12.5 % of TW | 12.5 % TW + 0.375 × (TW − $500) | 0.375 × (TW − $500) |
| Above 65 to 70 | 9.0 % of TW | 9.0 % TW + 0.225 × (TW − $500) | 0.225 × (TW − $500) |
| Above 70 | 7.5 % of TW | 7.5 % TW + 0.15 × (TW − $500) | 0.15 × (TW − $500) |
The formulas are designed to meet the full rates at $750. For an employee aged 30 earning $750, the employee share is 0.6 × $250, which is $150, exactly 20 % of $750, and the total is $278. One dollar more and the full rate applies with no jump. The phase-in bands matter for part-time workers, students with holiday jobs and anyone whose hours vary from month to month.
How the rounding works
Printed under every table, four rules turn the percentages into dollars. The total contribution is rounded to the nearest dollar, with 50 cents rounded up. The employee share is rounded down to the dollar. The employer share is the difference. When ordinary and additional wages are paid in the same month, the contributions on both are added and then rounded once. The practical result is that the employer absorbs any fraction of a dollar: on $3,001.50 of wages the total is $1,111, the employee pays $600 and the employer $511, a split slightly more generous than 17 and 20 %.
The same $3,000 salary at five ages
| Age | Employee | Employer | Total |
|---|---|---|---|
| 30 | $600 | $510 | $1,110 |
| 58 | $540 | $480 | $1,020 |
| 62 | $375 | $375 | $750 |
| 67 | $225 | $270 | $495 |
| 72 | $150 | $225 | $375 |
From 30 to 72, the total falls by two thirds. Two policies meet here. Lower rates for older workers make them cheaper to employ and leave them more cash, at a stage when many have finished paying for housing. And the rates for ages 55 to 65 have been raised step by step since 2022, because Singaporeans live longer and need more in their Retirement Account. The next step is described in CPF changes in 2027.
Who the table does not cover
Permanent residents in their first two years contribute at graduated rates by default, much lower than table 1: for them the CPF Board publishes tables 2 to 5, detailed in our guide to SPR graduated rates. Foreign employees on an Employment Pass, S Pass or Work Permit do not contribute to CPF at all. Self-employed persons do not pay into all three accounts but only into MediSave, on a separate scale set by their net trade income; see CPF for the self-employed. Pensionable civil servants have their own lower rates. Platform workers, such as delivery riders and private-hire drivers, are being brought into CPF gradually under a separate transition schedule.
Where the contributions go
The total contribution is split between the Ordinary Account, the Special Account (the Retirement Account from 55) and MediSave, according to the allocation rates, which change at 35, 45, 50, 55, 60, 65 and 70. The CPF allocation rates page gives the ratios and shows how a contribution is divided. The split does not change what you or your employer pay; it only changes which account receives it, and so what the money can be used for.
Checking your own contributions
To check a payslip, take the ordinary wages of the month, capped at $8,000, find your age band and apply the percentages, then the rounding. If a bonus was paid, add it to the wages of that month, within your Additional Wage ceiling. The CPF contribution calculator does these steps and shows the band applied. Your CPF statement, available through the CPF website with Singpass, lists the contributions received for each month and from which employer, which is the quickest way to spot a month that was missed.