CPF contribution rates
CPF is the only deduction that reduces your monthly take-home. Employee and employer rates depend on your age band, and CPF is charged on Ordinary Wages up to a monthly ceiling. The rates shown are those in force for 2026; new PRs pay lower graduated rates in their first two years.
Your regular monthly wage, before CPF
Take-home
Take-home: 4,000.00 S$- Take-home4,000.0080%
- Employee CPF1,000.0020%
- Gross monthly pay
- S$5,000.00
- Employee CPF
- S$1,000.00
- Total employer cost
- S$5,861.25
Singapore has no monthly income-tax withholding: your employer does not deduct income tax from your pay. Income tax is self-assessed and paid the following year — see the annual estimate, shown separately.
Your employer also pays S$850 in employer CPF into your CPF accounts — that is on top of your wage, not deducted from take-home.
Notes on this calculation (3)
This uses the full rates for Singapore Citizens and PRs from their 3rd year onwards. New PRs pay lower graduated rates in their 1st and 2nd year.
Employer also pays the Skills Development Levy (0.25% of wages, about S$11.25) — an employer cost, never deducted from take-home.
Separate annual income-tax estimate (resident): about S$1,040 for the year — an estimate, never a monthly deduction.
CPF is the only monthly deduction
For Singapore Citizens and Permanent Residents, the Central Provident Fund (CPF) is the one thing that reduces your monthly take-home. There is no income tax withheld from your pay, no separate health or unemployment levy on your payslip — just CPF. Both you and your employer contribute. Your share comes out of your gross wage; your employer’s share is paid on top of your wage, straight into your CPF accounts, and never reduces what you take home.
CPF applies to Citizens and PRs only. Foreigners on an Employment Pass, S Pass or Work Permit pay no CPF at all — for them, monthly take-home equals gross. The rates below are the full rates that apply from a person’s third year of PR onwards; new PRs pay less at first (see below).
Contribution rates by age band
How much goes in depends on your age. The younger you are, the higher the combined rate; it steps down through five bands as you get older. In the youngest band your employee share is 20% of wages and your employer adds 17%, for a combined 37%.
| Age band | Employee | Employer | Total |
|---|---|---|---|
| 55 & below | 20% | 17% | 37% |
| Above 55 to 60 | 18% | 16% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| Above 65 to 70 | 7.5% | 9% | 16.5% |
| Above 70 | 5% | 7.5% | 12.5% |
The Ordinary Wage ceiling
CPF is not charged on every dollar. Each month it applies to your Ordinary Wage only up to the Ordinary Wage ceiling of S$8,000. Any wage above that carries no CPF, for you or your employer — so the employee CPF that reduces your take-home is capped, and extra pay above the ceiling lands in your account in full. The ceiling reached this level as the final step of a multi-year increase.
Low wages: the floor and the phase-in
At the bottom of the scale the rules soften. Total wages at or below S$50 a month attract no CPF at all. Between S$500 and S$750 you are in a phase-in band, where the employee share is reduced so it eases in gradually rather than jumping straight to the full rate. Above S$750, the full rates in the table apply. Your employer, though, contributes from a much lower wage than you do.
How the figures are rounded
CPF has a fixed rounding rule, which is why a hand calculation can differ from a payslip by a dollar. The total contribution is rounded to the nearest dollar; the employee’s share is then rounded down to the nearest dollar; and the employer’s share is simply the total minus the employee’s share. This calculator follows the same steps, so small rounding differences are expected and correct.
New PRs pay less at first
New Permanent Residents contribute at lower graduated rates in their first and second year of PR before reaching the full rates shown here. If you have just become a PR, your real CPF will be lower than this table for a while. This calculator uses the full rates (Citizens and PRs from their third year onwards) as its default; the graduated first- and second-year rates are noted but not modelled here.
The rates shown are drawn from the CPF Board contribution tables for the current wage year, pending reviewer sign-off.