CPF contribution rates by age
What you and your employee each pay, by age group, for 2026 and 2027. This is the full rate, used for citizens and for permanent residents from their third year.
6 min read · Checked against CPF Board pages in October 2026
$8,000
monthly ordinary wage ceiling
5 age groups
55 and below, up to above 70
1 Jan 2027
rates rise for ages above 55 to 65
Who these rates apply to
These are the full rates. They apply to Singapore citizens and to permanent residents (PRs) from their third year as a PR. A PR in the first or second year pays lower, graduated rates instead. See the guides for the first year and the second year.
Foreign work pass holders do not receive CPF at all. See Foreign workers and CPF.
Rates for 2026
Employer and employee shares are both a percentage of the employee’s monthly wages. The total is what goes to the employee’s CPF accounts.
| Age group | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
For wages above $750 a month, up to the ceiling.
Rates for 2027
From 1 January 2027 the rates go up for two age groups: above 55 to 60, and above 60 to 65. The other three groups stay the same.
| Age group | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16.5% | 19% | 35.5% |
| Above 60 to 65 | 13% | 13% | 26% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
For wages above $750 a month, up to the ceiling.
Changing over in January
Lower wages and the ceiling
The full rates above apply to monthly wages above $750. Below that, CPF uses wage tiers, and there is a cap at the top.
| Monthly wages | What is paid |
|---|---|
| $50 or less | No CPF |
| Over $50 to $500 | Employer only: the employer rate × wages. The employee pays nothing. |
| Over $500 to $750 | Employer: the employer rate × wages. Employee: a phase-in multiplier × (wages − $500). |
| Over $750 | Full rates, on wages up to the ceiling. |
| Age group | 2026 | 2027 |
|---|---|---|
| 55 and below | 0.6 | 0.6 |
| Above 55 to 60 | 0.54 | 0.57 |
| Above 60 to 65 | 0.375 | 0.39 |
| Above 65 to 70 | 0.225 | 0.225 |
| Above 70 | 0.15 | 0.15 |
Only the first $8,000 of ordinary wages each month counts. If someone earns $9,500 in a month, CPF is worked out on $8,000.
Which age group applies
An employee moves to the next age group from the month after the month they reach the new age. If someone turns 55 on 15 March, March wages still use the 55-and-below rates and April wages use the next group.
Wageclerk works this out from the date of birth you save, and warns you the month before an employee changes group.
Worked examples
Aged 32, wages $2,400, in 2026. The total is 37% of $2,400, which is $888. The employee’s share is 20%, which is $480. The employer pays the difference, $408.
Aged 32, wages $1,234.56, in 2026. The total is 37% × $1,234.56 = $456.79, rounded to $457. The employee’s share is 20% × $1,234.56 = $246.91, with the cents dropped, so $246. The employer pays $457 − $246 = $211.
How rounding works
- The total contribution is rounded to the nearest dollar. Fifty cents or more rounds up.
- The employee’s share drops the cents.
- The employer’s share is the total minus the employee’s share, so the two always add up to the total.