CPF Contribution Calculator 2026
Calculate exact CPF contributions — based on employee age, residency status, and wage type
Contribution rates for non-Singapore Citizens are based on their number of years as Permanent Residents.
Ensure that the sum of Ordinary and Additional wages is more than S$50 — monthly wages of S$50 and below do not attract CPF contributions.
Managing CPF for multiple employees manually? PeopleCentral automates CPF calculations, generates compliant payslips, and submits directly to CPF Board — for every employee, every month, automatically.
See how it worksFor reference only. Verify with MOM and IRAS for official figures.
How to use this CPF calculator
Enter the employee's gross monthly salary, select their age group, and choose their residency status. The calculator applies the correct CPF contribution rates for 2026 and gives you the exact employer contribution, employee contribution, and take-home pay — in under five seconds.
CPF contribution rates in Singapore — 2026 update
The Central Provident Fund Board sets CPF contribution rates based on an employee's age and citizenship status. From January 2026, the Ordinary Wage (OW) ceiling increased from S$6,800 to S$7,400 per month. Here is a summary of the current rates for Singapore Citizens and third-year PRs:
- Below 55 years: Employee 20%, Employer 17% — total 37%
- 55 to 60 years: Employee 16%, Employer 15% — total 31%
- 60 to 65 years: Employee 10.5%, Employer 11.5% — total 22%
- 65 to 70 years: Employee 7.5%, Employer 9% — total 16.5%
- Above 70 years: Employee 5%, Employer 7.5% — total 12.5%
What is the CPF Ordinary Wage ceiling?
The Ordinary Wage ceiling is the maximum monthly salary on which CPF contributions are calculated. As of January 2026, this is S$7,400. If your employee earns S$9,000 per month, CPF contributions are calculated on S$7,400 — not S$9,000. There is also a separate Annual Wage ceiling of S$102,000 per year.
Why employers get CPF calculations wrong
The most common CPF mistakes are: using last year's rates after a rate change, applying the wrong age band when an employee has a birthday mid-year, and not updating the OW ceiling in their payroll system. Each leads to either CPF underpayment (which the employee can claim back from you) or overpayment. The CPF Board updated the OW ceiling in January 2026 — if your payroll software was not updated, every payslip since January may be calculating CPF on the wrong base amount.
CPF submission deadlines for employers
Employers must submit CPF contributions by the 14th of the following month. Late submissions attract a penalty of 1.5% per month on the outstanding amount. Submissions are made via CPF EZPay or integrated directly through compliant payroll software. PeopleCentral submits CPF contributions automatically on behalf of employers each month.
Frequently asked questions
How do I calculate CPF for an employee who joined mid-month?
CPF is calculated on the actual ordinary wages earned in the month. For a mid-month joiner, calculate their prorated salary first using the MOM incomplete month formula, then apply CPF to that prorated amount. Use our Incomplete Month Salary Calculator first if the employee joined or left mid-month.
Does CPF apply to bonuses and commissions?
Yes. Bonuses and commissions are classified as Additional Wages (AW) and attract CPF contributions up to the AW ceiling, which is S$102,000 minus the total ordinary wages paid for the year.
What is the CPF contribution rate for Employment Pass holders?
Employment Pass (EP) holders are not subject to CPF contributions. CPF only applies to Singapore Citizens and Permanent Residents. Foreign employees on EP, EntrePass, or personalised employment passes are exempt.
When did the CPF Ordinary Wage ceiling last change?
The CPF Ordinary Wage ceiling increased from S$6,800 to S$7,400 on 1 January 2026. The previous increase was from S$6,000 to S$6,800 in January 2023.
Is this CPF calculator accurate for 2026?
Yes. This calculator uses the 2026 CPF contribution rates published by the CPF Board and applies the updated Ordinary Wage ceiling of S$7,400. Always verify against the CPF Board's official rate tables at cpf.gov.sg for your specific use case.