CPF rates for a new PR: first year
A new permanent resident starts on lower, graduated rates. Here is what applies in the first year, and how to tell when it ends.
4 min read · Checked against CPF Board pages in October 2026
From the PR date
the day they become a permanent resident
12 months
plus the rest of the anniversary month
9% total
for ages 55 and below (4% + 5%)
When the first year starts and ends
CPF is payable from the day your employee becomes a Singapore permanent resident. The date is on their Entry Permit from ICA, so ask to see it.
The first year runs from the PR date to the last day of the month of the first anniversary. For a PR date of 15 March 2026, the first year ends on 31 March 2027. Second-year rates start with April 2027 wages.
First-year rates
These are the graduated rates, used by default for a new PR. The employer and the employee both pay less than the full rate.
| Age group | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 4% | 5% | 9% |
| Above 55 to 60 | 4% | 5% | 9% |
| Above 60 to 65 | 3.5% | 5% | 8.5% |
| Above 65 to 70 | 3.5% | 5% | 8.5% |
| Above 70 | 3.5% | 5% | 8.5% |
For wages above $750 a month, up to the ceiling. These rates are the same in 2026 and 2027.
| Age group | 2026 |
|---|---|
| 55 and below | 0.15 |
| Above 55 to 60 | 0.15 |
| Above 60 to 65 | 0.15 |
| Above 65 to 70 | 0.15 |
| Above 70 | 0.15 |
Higher rate options
An employer and a PR employee can apply to CPF to pay higher rates from the start: the full rate for the employer with the graduated rate for the employee, or the full rate for both. The graduated rates above apply unless CPF has agreed otherwise.
| Age group | Full employer, graduated employee | Full employer, full employee |
|---|---|---|
| 55 and below | 17% + 5% = 22% | 17% + 20% = 37% |
| Above 55 to 60 | 16% + 5% = 21% | 16% + 18% = 34% |
| Above 60 to 65 | 12.5% + 5% = 17.5% | 12.5% + 12.5% = 25% |
| Above 65 to 70 | 9% + 5% = 14% | 9% + 7.5% = 16.5% |
| Above 70 | 7.5% + 5% = 12.5% | 7.5% + 5% = 12.5% |
For wages above $750 a month, up to the ceiling. From January 2027 the employer share rises for ages above 55 up to 65, in line with the full rates.
In Wageclerk
The first, part month
CPF works out ordinary wages for a part month from the PR date. If the PR date is 15 March, you pay CPF on the wages for 15 to 31 March only.
Wageclerk applies PR rates to the whole month’s wages and shows a warning. If wages straddle the PR date, check the figure with CPF’s own calculator before you file.
Worked example
Aged 30, wages $2,000, first-year PR. The total is 9% of $2,000, which is $180. The employee’s share is 5%, which is $100. The employer pays $80.
The same person on full rates would have a total of $740, so the graduated rate is a big step down for the first year. With a full employer rate and a graduated employee rate, the total is 22%, which is $440, and the employee still pays $100.
What to do in Wageclerk
- Set the employee’s residency to Permanent resident and enter the PR start date.
- Each month Wageclerk picks the right year of rates for that wage month. You do not change anything when the year rolls over.
- The review page warns you in the PR start month and the month before the rates change.