CPF Contribution Rates 2026: Complete Guide for Employees and Employers
Last reviewed: June 2026
Quick Answer
CPF contribution rates in 2026 apply to Singapore Citizens and Permanent Residents, not Employment Pass or S Pass holders. The amount depends on age, salary, and employer status, and the combined contribution is split across three accounts. For younger workers the total rate is 37%, with Ordinary and Additional Wage ceilings capping the calculation.
Rates as of 2026. Verify with official sources before filing.
In 2026, employees aged 55 and below contribute 20% of their ordinary wages to CPF and employers contribute 17%, for a combined 37%, with progressively lower rates for older age groups. This article is a rate reference. It covers the 2026 CPF contribution rates by age group in a single table, the Ordinary Wage ceiling, the Additional Wage ceiling formula, and the account allocation breakdown for every age band. For a broader explanation of what CPF is, how the three accounts work, and what happens to your money over time, see the CPF Guide 2026. To see your exact monthly contribution split, use the CPF contribution calculator.
Every working Singapore Citizen and Permanent Resident contributes to the Central Provident Fund each month. The amount depends on your age, your salary, and whether you're the employee or employer. This reference covers the 2026 rates, the wage ceilings that determine how much is calculated, and how those contributions are split across the three CPF accounts.
What Is CPF?
The Central Provident Fund is Singapore's mandatory savings scheme for Citizens and Permanent Residents. It is not a tax. The money goes into accounts under your own name and can be used for housing, healthcare, education, and retirement. Both you and your employer contribute every month, and the combined amount is split across three separate accounts with different purposes and interest rates.
Employment Pass and S Pass holders are not required to contribute to CPF. The scheme applies only to Singapore Citizens and Permanent Residents employed in Singapore.
CPF Contribution Rates by Age Group (2026)
Contribution rates decrease as workers age, reflecting the government's goal of making older workers more affordable to employ while still building their retirement savings.
| Age Group | Employee Rate | Employer Rate | Total |
|---|---|---|---|
| 55 and below | 20% | 17% | 37% |
| Above 55 to 60 | 16% | 15% | 31% |
| Above 60 to 65 | 10.5% | 12% | 22.5% |
| Above 65 to 70 | 7.5% | 9% | 16.5% |
| Above 70 | 5% | 7.5% | 12.5% |
On a monthly salary of SGD 6,000 for an employee aged 45, the total CPF contribution is 37% of SGD 6,000 = SGD 2,220 per month. Of that, you contribute SGD 1,200 (20%) and your employer adds SGD 1,020 (17%). To see your exact split, enter your salary and age into the CPF calculator.
For the specific senior worker rate changes for 2026, including exactly how much more employees and employers above age 55 now contribute compared to last year, see our dedicated CPF Contribution Rates 2026 guide.
What Is the Ordinary Wage (OW) Ceiling?
CPF contributions are not calculated on your entire salary if it exceeds a monthly ceiling. The Ordinary Wage ceiling is SGD 8,000 per month from January 2026. Wages above this threshold are not subject to mandatory CPF contributions.
For example, an employee earning SGD 10,000 per month only pays CPF on SGD 8,000. The remaining SGD 2,000 is not included in the CPF calculation. This ceiling was raised from SGD 6,800 as part of the government's gradual upward adjustment announced in Budget 2023.
Additional Wage (AW) Ceiling
Bonuses and other variable payments (Annual Wage Supplement, performance bonuses) are subject to CPF contributions up to the Additional Wage ceiling. The AW ceiling is calculated as:
AW Ceiling = SGD 102,000 minus total Ordinary Wages for the year
For an employee earning SGD 6,000 per month (SGD 72,000 annually), the AW ceiling for bonus contributions would be SGD 102,000 minus SGD 72,000 = SGD 30,000. Any bonus above SGD 30,000 in that calendar year would not attract CPF contributions.
How Is CPF Allocated Across Three Accounts?
Your total CPF contribution is split across three accounts, each serving a different purpose. The allocation shifts as you age, with a greater proportion moving toward retirement and healthcare as you grow older.
| Age Group | OA (Housing) | SA (Retirement) | MA (Healthcare) |
|---|---|---|---|
| Below 35 | 23% | 6% | 8% |
| 35 to 45 | 21% | 7% | 9% |
| 45 to 55 | 19% | 8% | 10% |
| 55 to 65 | 15% | 11.5% | 10.5% |
| 65 to 70 | 12% | 3.5% | 10.5% |
| Above 70 | 8% | 2% | 10% |
These percentages are expressed as a share of your total wages (not as a share of the total contribution). The interest rates on each account differ: Ordinary Account earns 2.5% per year, Special Account earns 4% per year, and Medisave earns 4% per year. The first SGD 60,000 of your combined balance earns an additional 1% bonus interest.
Voluntary Contributions
You can top up your CPF above the mandatory contribution amounts. Voluntary cash top-ups to the Special Account or Retirement Account earn the 4% interest rate and may qualify for income tax relief of up to SGD 8,000 per year (subject to your total income and relief cap).
Topping up a family member's CPF SA/RA also qualifies for a separate SGD 8,000 tax relief. This makes voluntary CPF top-ups one of the more tax-efficient savings options available to working Singaporeans. See the CPF calculator for estimates of how top-ups affect your projected retirement balance.
Calculate your exact CPF split. Enter your age and monthly salary into the CPF contribution calculator to see your OA, SA, and Medisave amounts and your take-home pay after contributions.
CPF for Part-Time and Variable Income Workers
CPF contributions apply to all Singapore Citizens and Permanent Residents earning more than SGD 50 per month as employees. Part-time workers earning between SGD 50 and SGD 500 per month pay a reduced rate. Self-employed persons are not mandatorily covered for OA and SA but must contribute to Medisave on their net trade income.