Estimate — not official amounts.
The figures on this site are taken from named primary sources — CPF Board, IRAS and MOM — but have not been through the site's own review and sign-off. Do not rely on them for a financial decision or a dispute with your employer, CPF Board or IRAS — check the cited source or the responsible authority.
TakeHome SG

OW & AW ceilings

CPF is not charged on every dollar. The Ordinary Wage ceiling caps the monthly wage subject to CPF, and the CPF annual salary ceiling caps the whole year — with the Additional Wage ceiling covering bonuses on top. Wages above these caps carry no CPF. The values here are those in force for 2026, pending sign-off.

Two kinds of wage, two ceilings

CPF distinguishes between Ordinary Wages and Additional Wages. Ordinary Wages are your regular monthly pay — your salary, and allowances earned for that month. Additional Wages are the extras that are not paid monthly, such as an annual bonus or a leave payout. Each has its own ceiling, and CPF is charged only up to those ceilings; wages above them carry no CPF at all, for you or your employer.

The Ordinary Wage ceiling

Each month, CPF applies to your Ordinary Wage only up to the Ordinary Wage ceiling of S$8,000. If your monthly salary is higher than that, the portion above the ceiling is free of CPF. This ceiling reached its current level as the final step of a multi-year increase, so the amount of salary that CPF touches has been rising and is now settled at this figure.

The annual salary ceiling and Additional Wages

Across the whole year, CPF is capped by the CPF Annual Salary Ceiling of S$102,000. This single figure governs how much of your total pay — Ordinary plus Additional — can attract CPF in a year. Bonuses and other Additional Wages are subject to CPF only up to the Additional Wage ceiling, which is worked out as the annual ceiling minus the Ordinary Wages already subject to CPF for the year. In effect, the more of the annual ceiling your monthly salary has already used up, the less of your bonus can attract CPF.

A worked example

Suppose your monthly salary sits at or above the Ordinary Wage ceiling, so every month you use the full S$8,000 of Ordinary Wage that CPF can touch. Over a year that consumes a large part of the annual ceiling of S$102,000. When your bonus is paid, only the remaining headroom under the annual ceiling — the annual ceiling minus the Ordinary Wages already counted — is subject to CPF; anything beyond that is paid to you free of CPF. A lower monthly salary leaves more room, so more of the same bonus would attract CPF.

Why the ceilings matter for take-home

Because CPF stops at the ceilings, the employee CPF that reduces your take-home is capped too. Above the Ordinary Wage ceiling, extra monthly salary lands in your take-home in full — there is no CPF on it, and there is no monthly income tax either. The same is true for the part of a bonus that sits above the Additional Wage ceiling. The values on this page are those in force for 2026, pending reviewer sign-off.