Singapore CPF Calculator: Employee Contribution from Wages
Work out the Singapore CPF (Central Provident Fund) employee contribution — the share deducted from an employee's wages — and the take-home portion, for Singapore's mandatory social-security savings scheme.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | CPF (employee share) | Take-home from wage |
|---|---|---|
| 20% of S$5,000 (S$1,000) | 1,000 | 4,000 |
| 20% of S$3,000 | 600 | 2,400 |
| 37% of S$5,000 (employee + employer) | 1,850 | 3,150 |
| 13% of S$6,000 (older age band) | 780 | 5,220 |
How This Calculator Works
Enter the employee CPF rate (20% for those aged 55 and below) and the gross monthly wage. The calculator returns the employee's CPF contribution. The employer also contributes separately (17% for the same age group), so total CPF for a younger worker is 37% of wages — but only the employee's 20% is deducted from take-home pay.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At the 20% employee rate on a S$5,000 monthly wage, the CPF employee contribution is S$1,000, leaving S$4,000 take-home (before tax). CPF is Singapore's comprehensive mandatory savings scheme covering retirement, healthcare, and housing. Contributions go into three accounts — Ordinary (housing, investment, education), Special (retirement), and MediSave (healthcare). For workers 55 and below, the employee contributes 20% and the employer 17% (37% total), with the percentages stepping down as employees get older.
Key Insight
CPF is far more than a pension — it's the backbone of Singapore's social security, funding retirement, healthcare, and housing, and the contribution structure has several important features. Total contributions for a younger worker (55 and below) are 37% of wages: 20% from the employee (deducted from pay) and 17% from the employer (on top of salary). These are allocated across three accounts: the Ordinary Account (OA) — usable for housing, approved investments, and education; the Special Account (SA) — for retirement, earning a higher interest rate; and MediSave (MA) — for healthcare and approved insurance. CPF balances earn government-guaranteed interest (the OA at a floor rate, the SA and MA higher, with extra interest on the first portion of balances), which compounds over a career. Two key caveats this simple calculation omits: contribution rates step down with age (the employee and employer percentages both reduce across older age bands), and contributions only apply up to the Ordinary Wage ceiling — wages above the monthly cap attract no further CPF, so high earners' CPF is limited to the ceiling (this calculator applies the rate to the wage entered without the cap). At retirement age, a portion is set aside as the Retirement Account (governed by the Basic/Full/Enhanced Retirement Sums) to provide monthly payouts via CPF LIFE. For employers, CPF is a major on-cost of hiring; for employees, it's forced savings with strong guaranteed returns but limited liquidity (mostly locked for housing, healthcare, and retirement). This calculator shows the employee's contribution on a given wage; for an exact figure, apply the age-appropriate rate to the lesser of your wage and the Ordinary Wage ceiling, and remember the employer adds its share on top.
How CPF splits across Ordinary, Special, MediSave, and Retirement Accounts
The CPF contribution doesn't go into a single pot. Below age 55, your monthly CPF inflow splits across three accounts: Ordinary Account (OA) for housing, education, investment, and retirement; Special Account (SA) for retirement only at a higher interest rate; MediSave Account (MA) for healthcare and approved insurance premiums. From age 55, the Retirement Account (RA) is created from the SA and OA balances to fund CPF LIFE annuity.
Allocation example for a 30-year-old earning S$5,000/month: total CPF is 37% (employee 20% + employer 17%) = S$1,850. Of that, about S$1,150 (62%) goes to OA, S$330 (18%) to SA, S$370 (20%) to MA. The OA share is highest for younger members; with age, allocation gradually shifts toward SA and MA, and ultimately toward RA.
Interest rates differ by account. OA earns 2.5% per year (floor); SA, MA, and RA earn 4% (floor). The first S$60,000 of total CPF balances (with a cap of S$20,000 in OA) earns an extra 1%, and members 55+ receive an additional 1% on the first S$30,000 of their RA balance. The SA/RA's higher rate makes voluntary top-ups particularly valuable for retirement-focused savers.
Contribution rate changes by age (the 55, 60, 65 cliff)
CPF rates drop sharply at three life stages, and understanding this is critical for retirement planning. For employees aged 55 and below: 20% employee + 17% employer = 37% total. For ages 55–60: 16.5% + 15.5% = 32%. For ages 60–65: 12.5% + 12% = 24.5%. For ages 65–70: 8.25% + 9% = 17.25%. Above 70: 5% + 7.5% = 12.5%.
The Ordinary Wage ceiling (OW) — currently S$6,800/month and rising to S$7,400 in 2026 then S$8,000 in 2027 — caps monthly CPF contributions. Wages above the OW ceiling don't generate CPF. Separately, the Additional Wage ceiling caps the year's variable wages (bonuses, commissions) subject to CPF — calculated as S$102,000 minus the year's Ordinary Wages already CPF-contributed.
These reductions mean retirement savings need front-loading: contributions in your 30s and 40s do far more work than those in your 60s. The Government has been phasing up rates for older workers gradually since 2022, but the gap between the under-55 and over-55 rate remains large.
Retirement Sum tiers: FRS, BRS, ERS — what monthly payout each gives
At 55, CPF Board reviews your Retirement Account against three Retirement Sum tiers — Basic Retirement Sum (BRS), Full Retirement Sum (FRS), and Enhanced Retirement Sum (ERS). For 2026 the FRS is approximately S$213,000, with BRS = ½ FRS and ERS = 4× BRS (changed from 3× in 2025).
From 65, CPF LIFE — Singapore's national longevity annuity — pays a lifelong monthly income based on the RA balance. Approximate monthly payouts at 65: BRS ~S$900-980, FRS ~S$1,670-1,810, ERS ~S$3,330-3,610 (Standard Plan estimates). Members below FRS at 55 can still set aside the BRS by pledging a property worth at least the difference.
Voluntary top-ups under the Retirement Sum Topping-Up Scheme (RSTU) attract tax relief: up to S$8,000 to your own SA/RA and S$8,000 to a family member's. Beyond the FRS, top-ups go to the ERS for higher CPF LIFE payouts. The combined S$80,000 personal income tax relief cap applies, so high earners should check headroom.
CPF contribution rates by age (Singapore Citizens and PRs from year 3)
Combined monthly CPF contribution on Ordinary Wages, capped at the Ordinary Wage ceiling. Rates apply from 1 Jan 2026 onwards.
| Age band | Employee share | Employer share | Total contribution |
|---|---|---|---|
| 55 and below | 20% | 17% | 37% |
| Above 55 to 60 | 16.5% | 15.5% | 32% |
| Above 60 to 65 | 12.5% | 12% | 24.5% |
| Above 65 to 70 | 8.25% | 9% | 17.25% |
| Above 70 | 5% | 7.5% | 12.5% |
Singapore Citizens and second-year+ PRs use these rates. First-year PRs have graduated rates that scale up over two years. New Singapore Permanent Residents in their first and second years apply 5%-5% then 15%-15% combined respectively.
Frequently Asked Questions
How is the CPF employee contribution calculated?
Multiply the monthly wage by the employee CPF rate (20% for those aged 55 and below). On S$5,000, that's S$1,000 deducted, leaving S$4,000. The employer separately contributes 17% on top, so total CPF for a younger worker is 37% of wages.
Do CPF rates change with age?
Yes. The 20% employee / 17% employer split applies to workers aged 55 and below; both percentages step down across older age bands. So an older worker's CPF contribution is lower. This calculator uses the standard younger-worker employee rate — adjust the rate for your age band.
Is there a cap on CPF contributions?
Yes — CPF applies only up to the Ordinary Wage ceiling each month; wages above it attract no further CPF. So higher earners' CPF is limited to the ceiling, not their full salary. This calculator applies the rate to the wage you enter without the cap, so for high earners the real contribution is lower.
Where does my CPF money go?
Into three accounts: the Ordinary Account (housing, approved investments, education), the Special Account (retirement, higher interest), and MediSave (healthcare and approved insurance). Balances earn government-guaranteed interest that compounds, and at retirement a Retirement Account funds monthly payouts via CPF LIFE.
Can I use my CPF before retirement?
Partly — the Ordinary Account can fund housing (a major use in Singapore), approved investments, and education, and MediSave covers healthcare and certain insurance. But CPF is largely locked for these purposes and retirement, so it's forced savings with strong guaranteed returns but limited general liquidity.
References & Authoritative Sources
- CPF Board — Central Provident Fund — contribution rates and account structure · consulted May 31, 2026 · Operator of CPF — employee/employer contribution rates by age, OA/SA/MA allocation
- Central Provident Fund Act 1953 — Statutory basis for CPF contributions and benefits · consulted May 31, 2026 · Singapore Statutes Online — full text of the CPF Act
- IRAS — Inland Revenue Authority of Singapore — Tax relief for CPF contributions · consulted May 31, 2026 · Income tax treatment of CPF contributions, voluntary contributions, and topping up
Related Calculators
Methodology & Review
The contribution is the CPF employee rate applied to monthly wages; the remainder is wages net of the employee's CPF. CPF rates vary by age and are subject to a monthly wage ceiling; this models the standard younger-worker employee rate and does not apply the ceiling or the separate employer contribution.
Updated