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SINGAPORE · FOR MANAGERS

CPF contribution calculator 2026

Work out the monthly CPF contribution for an employee who is a Singapore Citizen, or a Singapore PR from the third year, using the rates from 1 January 2026. The Ordinary Wage ceiling is S$8,000 a month, and the annual salary ceiling is S$102,000.

Employee paysS$1,000.00
Employer paysS$850.00

Total CPF S$1,850.00. Take-home pay after the employee's CPF: S$4,000.00.

Additional wages are bonuses and other pay not earned month by month. The year's ordinary wages are used to work out how much of a bonus attracts CPF.

CPF rates from 1 January 2026 (monthly wages above S$750)

AgeEmployerEmployeeTotal
55 and below17%20%37%
Above 55 to 6016%18%34%
Above 60 to 6512.5%12.5%25%
Above 65 to 709%7.5%16.5%
Above 707.5%5%12.5%

Normal hours of work

Overtime is any work beyond the normal hours of work, not counting breaks. The limits depend on how many days a week the employee works.

Days worked a weekNormal hours, up to
5 days or less9 hours a day or 44 hours a week
More than 5 days8 hours a day or 44 hours a week

MOM overtime calculation: 4 worked examples

1. Non-workman, S$2,400 basic, 10 overtime hours

  • Hourly basic rate: 12 × 2,400 ÷ (52 × 44) = 28,800 ÷ 2,288 = S$12.59
  • Overtime rate: 1.5 × S$12.59 = S$18.88 an hour
  • Overtime pay: 10 hours × S$18.88 = about S$188.81 (S$188.80 if you round the hourly rate first)

2. Non-workman at S$2,600 basic, 8 overtime hours (the cap)

  • Formula gives 12 × 2,600 ÷ 2,288 = S$13.64, but the non-workman rate is capped at S$13.60
  • Overtime rate: 1.5 × S$13.60 = S$20.40 an hour
  • Overtime pay: 8 × S$20.40 = S$163.20

3. Workman, S$3,200 basic, 20 overtime hours

  • Workmen are covered up to S$4,500 basic and have no cap: 12 × 3,200 ÷ 2,288 = S$16.78 an hour
  • Overtime rate: 1.5 × S$16.78 = S$25.17 an hour
  • Overtime pay: 20 × S$25.17 = about S$503.50

4. Rest day at the employer’s request, plus 2 extra hours

  • Non-workman, S$2,400 basic, 5-day week. Daily basic rate: 12 × 2,400 ÷ (52 × 5) = S$110.77
  • Works a full normal day on the rest day: 2 days’ pay = S$221.54
  • Plus 2 hours beyond the normal day at the overtime rate: 2 × S$18.88 = S$37.76
  • Total for the rest day: about S$259.30

Rest day work (Part 4 employees)

Who askedUp to half normal hoursMore than halfBeyond normal hours
The employer1 day’s pay2 days’ pay2 days’ pay plus overtime
The employeeHalf a day’s pay1 day’s pay1 day’s pay plus overtime

For public holidays, see the public holiday and rest day pay calculator.

How the calculation works

  • Wages of S$50 or less: no CPF. From S$50 to S$500: only the employer pays.
  • From S$500 to S$750: the employee's share is phased in (for age 55 and below, 0.6 × the wages above S$500).
  • Above S$750: full rates, on ordinary wages up to S$8,000 a month.
  • Additional wages (such as bonuses) attract CPF up to S$102,000 minus the year's ordinary wages that attracted CPF.
  • Rounding: the total is rounded to the nearest dollar, the employee's share is rounded down, and the employer pays the rest.
  • The rate changes from the first day of the month after the employee turns 55, 60, 65 or 70.
  • From 1 January 2027, total rates for ages above 55 to 65 are set to rise again (to 35.5% for above 55 to 60, and 26% for above 60 to 65).

Not covered here

  • Singapore PRs in their first or second year, who have lower graduated rates.
  • The Skills Development Levy and self-help group funds, which are separate from CPF.

For payroll, use the CPF Board's own contribution calculator or your payroll software. This is a quick check for managers.

General information for managers, checked in October 2026. It is not legal advice, and contracts or company policies may give more. Always check the official source: CPF Board: how much CPF contributions to pay.

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