The CPF contribution rates for 2026 are 37% of wages for employees aged 55 and below: 17% from the employer and 20% from the employee. The rates step down in four bands after 55. On 1 January 2027 only two bands change, for workers aged above 55 to 65.
Here is the full table for both years, what the split means on a payslip, and the rules for lower wages and higher earners.
CPF Contribution Rates 2026 and 2027: The Table
These rates are from CPF Board’s contribution tables. They apply to Singapore Citizens, and to Singapore Permanent Residents from their third year, who earn more than S$750 a month in the private sector.
| Age | 2026 employer | 2026 employee | 2026 total | 2027 employer | 2027 employee | 2027 total |
|---|---|---|---|---|---|---|
| 55 and below | 17% | 20% | 37% | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% | 16.5% | 19% | 35.5% |
| Above 60 to 65 | 12.5% | 12.5% | 25% | 13% | 13% | 26% |
| Above 65 to 70 | 9% | 7.5% | 16.5% | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% | 7.5% | 5% | 12.5% |
Your age band changes from the first day of the month after your 55th, 60th, 65th or 70th birthday, CPF Board says. So a worker who turns 55 in June moves to the lower rate from July.
Employer Share vs Employee Share
The two shares work differently on your payslip.
The employee share is deducted from your gross pay. The employer share is paid on top of your salary and never appears in your bank account.
Take an illustrative worker aged 30 earning $5,000 a month:
- Employee share: 20% of $5,000 = $1,000. Take-home pay is $4,000.
- Employer share: 17% of $5,000 = $850.
- Total into CPF: $1,850 a month, or $22,200 a year.
So for every dollar this worker puts in, the employer adds 85 cents. Our CPF contribution calculator works this out for any salary and age, and the take-home pay calculator shows what lands in your bank account.
CPF Board’s rounding rule is that total contributions are rounded to the nearest dollar and the employee share is rounded down. The employer share is the difference.
The short version: Up to age 55, 37% of your wages goes into CPF: 20% from you, 17% from your employer. The rates fall in steps after 55. In January 2027 the only change is a higher rate for workers aged above 55 to 65.
What Changes on 1 January 2027
CPF Board confirms two changes for wages earned from January 2027:
- Above 55 to 60: total rate up 1.5 points to 35.5%. The employer pays 0.5 point more and the employee 1 point more.
- Above 60 to 65: total rate up 1 point to 26%. Each side pays 0.5 point more.
Rates for workers aged 55 and below, and above 65, stay the same. So do the graduated rates for new Permanent Residents.
The whole increase goes to the Retirement Account, up to your Full Retirement Sum. If you already have your Full Retirement Sum set aside, it goes to your Ordinary Account instead.
For an illustrative worker aged 58 earning $5,000 a month, the employee share goes from $900 to $950 and the employer share from $800 to $825. Take-home pay falls by $50, and $75 more goes into CPF each month.
Our news report on the CPF changes from January 2027 covers the other changes arriving on the same date.
If You Earn $750 a Month or Less
The table above is for monthly wages above $750. Below that, the 2026 rules are:
| Monthly wages | Employer share | Employee share |
|---|---|---|
| $50 or less | None | None |
| More than $50 to $500 | Payable, at the employer rate for your age | None |
| More than $500 to $750 | Payable, at the employer rate for your age | Phased in |
| More than $750 | Full rate | Full rate |
For someone aged 55 and below earning $600, the employer pays 17% of $600, which is $102. The employee share is 0.6 times the amount above $500, which is $60.
For senior workers on these phased-in rates, CPF Board says the 2027 increase applies in proportion.
The Ceilings: Why High Earners Do Not Pay 37% on Everything
Contributions are not charged on unlimited pay. Two limits apply in 2026:
- Ordinary Wage ceiling: $8,000 a month. Monthly salary above this attracts no CPF.
- Additional Wage ceiling: bonuses and other additional wages attract CPF only up to $102,000 less your Ordinary Wages subject to CPF for the year.
For a worker aged 55 and below, the most that can be contributed on monthly salary in 2026 is $2,960: $1,600 from the employee and $1,360 from the employer.
So someone earning $12,000 a month pays the same $1,600 as someone earning $8,000. We explain both limits, with bonus examples, in CPF wage ceilings and limits.
Who These Rates Do Not Cover
- New Permanent Residents pay lower graduated rates in their first two years. See CPF for Singapore Permanent Residents.
- Self-employed people have no employer share. They must contribute to MediSave once net trade income passes a threshold, and the rest is voluntary. See CPF for the self-employed.
- Pensionable public-sector employees have separate tables, published by CPF Board.
Once the money arrives, it is divided between your accounts by a second set of percentages. That is covered in CPF allocation rates by age.
What To Do Next
- Compare the CPF line on your payslip with the rate for your age band. Use the CPF contribution calculator to check the figure.
- If you are aged above 55 to 65, expect a slightly smaller take-home pay from January 2027 and check your January payslip.
- Log in to the CPF website to confirm your employer’s contributions arrive each month. Our guide to reading your CPF statement shows where to look.
- If a figure looks wrong, ask your employer’s payroll or HR team first, then CPF Board.
- For the wider picture, see every CPF strategy by age.
