CPF rates for Singapore Permanent Residents in their first two years
Tables 2 to 5 of the CPF Board’s 2026 schedule, which most calculators ignore, with the joint application option and a side-by-side comparison on one salary.
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A Singapore Permanent Resident does not start at citizen CPF rates. In the first two years of PR status, CPF is due at graduated rates, which the CPF Board sets out in four separate tables. By default both the employer and the employee pay graduated rates: in the first year, 4 % from the employer and 5 % from the employee for those aged 55 and below, and in the second year 9 % and 15 %. The employer and employee may instead apply jointly to pay at full employer rates with graduated employee rates, or at full rates for both. From the third anniversary of PR status, the citizen rates of 17 % and 20 % apply automatically. On a $6,000 salary at age 30, a first-year PR on graduated rates takes home $5,700 a month, against $4,800 at full rates, but builds up $20,160 less in CPF over the year.
Table 2: first year, graduated rates for both (the default)
| Age | Employer | Employee | Total | Max. total |
|---|---|---|---|---|
| 55 and below | 4.0 % | 5.0 % | 9.0 % | $720 |
| Above 55 to 60 | 4.0 % | 5.0 % | 9.0 % | $720 |
| Above 60 to 65 | 3.5 % | 5.0 % | 8.5 % | $680 |
| Above 65 to 70 | 3.5 % | 5.0 % | 8.5 % | $680 |
| Above 70 | 3.5 % | 5.0 % | 8.5 % | $680 |
The employee share is 5 % at every age, and the employer’s is 4 % up to 60 and 3.5 % above. The maximum total contribution, reached at the $8,000 ordinary wage ceiling, is $720, a quarter of a citizen’s.
Table 3: second year, graduated rates for both
| Age | Employer | Employee | Total | Max. total |
|---|---|---|---|---|
| 55 and below | 9.0 % | 15.0 % | 24.0 % | $1,920 |
| Above 55 to 60 | 6.0 % | 12.5 % | 18.5 % | $1,480 |
| Above 60 to 65 | 3.5 % | 7.5 % | 11.0 % | $880 |
| Above 65 to 70 | 3.5 % | 5.0 % | 8.5 % | $680 |
| Above 70 | 3.5 % | 5.0 % | 8.5 % | $680 |
In the second year the employee share triples below 55, from 5 % to 15 %, which makes the second anniversary of PR status the moment take-home pay drops the most. Above 65, the second-year rates are the same as the first year’s.
Table 4: first year, full employer and graduated employee
| Age | Employer | Employee | Total | Max. total |
|---|---|---|---|---|
| 55 and below | 17.0 % | 5.0 % | 22.0 % | $1,760 |
| Above 55 to 60 | 16.0 % | 5.0 % | 21.0 % | $1,680 |
| Above 60 to 65 | 12.5 % | 5.0 % | 17.5 % | $1,400 |
| Above 65 to 70 | 9.0 % | 5.0 % | 14.0 % | $1,120 |
| Above 70 | 7.5 % | 5.0 % | 12.5 % | $1,000 |
Table 5: second year, full employer and graduated employee
| Age | Employer | Employee | Total | Max. total |
|---|---|---|---|---|
| 55 and below | 17.0 % | 15.0 % | 32.0 % | $2,560 |
| Above 55 to 60 | 16.0 % | 12.5 % | 28.5 % | $2,280 |
| Above 60 to 65 | 12.5 % | 7.5 % | 20.0 % | $1,600 |
| Above 65 to 70 | 9.0 % | 5.0 % | 14.0 % | $1,120 |
| Above 70 | 7.5 % | 5.0 % | 12.5 % | $1,000 |
In tables 4 and 5, the employer pays exactly what it pays for a citizen, while the employee keeps the lower graduated share. For the employee, this option costs nothing in take-home pay compared with the default and brings the employer’s full contribution into CPF. It costs the employer the difference, which is why it usually comes as a retention benefit or a negotiated term.
The six options on one $6,000 salary, age 30
| Option | Employee per month | Employer per month | CPF per year | Take-home per month |
|---|---|---|---|---|
| Year 1, graduated (G/G) | $300 | $240 | $6,480 | $5,700 |
| Year 1, full employer (F/G) | $300 | $1,020 | $15,840 | $5,700 |
| Year 1, full/full (table 1) | $1,200 | $1,020 | $26,640 | $4,800 |
| Year 2, graduated (G/G) | $900 | $540 | $17,280 | $5,100 |
| Year 2, full employer (F/G) | $900 | $1,020 | $23,040 | $5,100 |
| Year 2, full/full (table 1) | $1,200 | $1,020 | $26,640 | $4,800 |
The full/full option is simply table 1 applied early. Choosing it in year one means the employee pays $900 more a month than on the default, and the account balance grows by $20,160 more over the year.
How the rates change during the year
The graduated period is counted from the date PR status was granted. Payroll moves to second-year rates in the month of the first anniversary and to full rates in the month of the second. A new PR who changes employer keeps the same anniversary dates, but a joint application approved with one employer does not carry over to the next. Our calculator uses one status for the whole year; if your anniversary falls mid-year, run it twice and weigh the months.
What stays the same for PRs
Everything else in CPF applies as for citizens: the wage bands below $750, the $8,000 ordinary wage ceiling, the Additional Wage ceiling for bonuses, the allocation ratios between accounts, and the CPF relief for income tax, which is based on the compulsory employee contributions actually made. A PR on graduated rates therefore gets a smaller CPF relief and may pay slightly more income tax than a citizen on the same salary. The 2027 increases for older workers do not touch the graduated rates, as the 2027 changes page notes.