CPF contribution rates from 1 January 2026
These rates apply to Singapore Citizens, and to Singapore Permanent Residents from their third year of PR status, who earn monthly wages above S$750 in the private sector.
| Employee age | Employer | Employee | Total |
|---|---|---|---|
| 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% |
What changes on 1 January 2027
The CPF Board has confirmed higher rates for senior workers from 1 January 2027. The other age bands stay the same.
| Employee age | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16.5% | 19% | 35.5% |
| Above 60 to 65 | 13% | 13% | 26% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
For an employer this means the January 2027 payroll must use the new table for anyone aged above 55 to 65. A payroll system that keeps its statutory tables current applies it automatically; a spreadsheet has to be edited by hand.
Wage ceilings: how much of the salary attracts CPF
- Ordinary wage (OW) ceiling: S$8,000 a month from 1 January 2026. Monthly salary above this does not attract CPF.
- CPF annual salary ceiling: S$102,000. This is unchanged.
- Additional wage (AW) ceiling: S$102,000 minus the total ordinary wages subject to CPF for the year. Bonuses and other additional wages attract CPF only up to this ceiling.
Example: an employee paid S$8,000 every month has ordinary wages subject to CPF of S$96,000 for the year, so the additional wage ceiling is S$102,000 − S$96,000 = S$6,000. CPF is payable on the first S$6,000 of the bonus.
Employees earning S$750 a month or less
| Monthly wage | CPF treatment |
|---|---|
| S$50 or below | No CPF contributions |
| Above S$50 to S$500 | Employer contribution only; no employee share |
| Above S$500 to S$750 | Employer and employee both contribute, at phased-in rates |
| Above S$750 | Full rates in the table above |
Who an employer pays CPF for
- Singapore Citizens and Singapore Permanent Residents: CPF is payable.
- Permanent Residents in their first and second year: lower graduated rates apply. Employer and employee can jointly apply to contribute at the full rates.
- Foreigners on work passes: CPF is not payable. The Skills Development Levy below still is.
When CPF has to be paid
- Contributions are due on the last day of the calendar month.
- The CPF Board takes enforcement action against employers who have not paid by the 14th of the following month, or the next working day if the 14th is a Saturday, Sunday or public holiday.
- Late payment interest is 1.5% a month, charged from the first day after the due date, with a minimum of S$5.
Skills Development Levy (SDL)
SDL is paid by the employer on top of CPF, for every employee working in Singapore, including foreign employees.
- Rate: 0.25% of monthly total wages.
- Minimum: S$2 for an employee earning less than S$800 a month.
- Maximum: S$11.25 for an employee earning more than S$4,500 a month. The levy applies to the first S$4,500 of wages.
Self-help group funds: CDAC, ECF, MBMF, SINDA
Contributions to the four self-help group funds come out of the employee’s wages, not the employer’s pocket. The employer deducts them and pays them to the CPF Board together with the monthly CPF contributions. The amount depends on the employee’s community and wage band; the current tables are on the CPF Board page listed in the sources.
In MUST
How MUST Payroll handles CPF
MUST Payroll computes CPF, SDL and self-help group contributions automatically by age band and wage ceiling, from hours and leave that are already approved in the system. Statutory tables are maintained as part of the subscription, so a rate change such as the one on 1 January 2027 is not a task for your team.
Official sources
- CPF Board: CPF-related changes taking place in 2026
- CPF Board: New contribution rates (1 January 2027)
- CPF Board: How much CPF contributions to pay
- CPF Board: What is the Ordinary Wage (OW) ceiling
- CPF Board: When is the due date for CPF contributions
- CPF Board: Enforcement and penalties for non-compliance (late payment interest)
- CPF Board: Skills Development Levy
- CPF Board: Contributions to self-help groups
- CPF Board: CPF contribution calculator
This guide is general information for employers, summarised from the sources above as they stood on 1 October 2026. Rules and rates change; the official source prevails, and this is not legal or tax advice for a specific case.