CPF Rates for Citizens and Permanent Residents

The tables below show Employee and Employer's share of CPF contributions based on wage range, age, and residency status.

CPF Contribution Rate Table from 1 January 2026.

• for Singapore Citizens or Singapore Permanent Residents (3rd year onwards)

• for Singapore Permanent Residents (SPR) during 1st year of SPR status
  under Graduated contribution rates (G/G)

• for Singapore Permanent Residents (SPR) during 2nd year of SPR status
  under Graduated contribution rates (G/G)

Notes:

• OW: Ordinary Wages (capped at OW Ceiling of $8,000/month)
• AW: Additional Wages
• TW: Total Wages = OW + AW

Steps to compute CPF contribution:

1. Compute the total CPF contribution (Round the total contribution to the nearest dollar)
   • If the cents are $0.50 or more, round up to the next dollar.
   • If the cents are $0.49 or less, round down.
   • An amount of exactly 50 cents should be treated as an additional dollar.
2. Compute the employee’s share of CPF contribution
   • Drop the cents, only whole dollars are considered.
3. Compute the Employer’s share of CPF contribution
   • Employer’s share = Total contribution – Employee’s shar
   • Round up the employer’s share to the next dollar if there are any remaining cents

Example:
If an employee earns $5,000, and the applicable CPF rate is 37% (20% employee, 17% employer):

1. Total CPF = 37% × $5,000 = $1,850.00

2. Employee’s share = 20% × $5,000 = $1,000.00 (no cents, so no rounding needed)

3. Employer’s share = $1,850 – $1,000 = $850.00

✅ Final CPF Breakdown:

• Employee’s CPF: $1,000

• Employer’s CPF: $850

• Total CPF: $1,850

Additional Information on CPF Rates for Permanent Residents

Permanent Residents during 1st year of SPR status under Full Employer & Graduated Employee contribution rates

Permanent Residents during 2nd year of SPR status under Full Employer & Graduated Employee contribution rates

Source:

CPF Contribution Rates from 1 January 2026.pdf