CPF Contribution Calculator 2025
Calculate your monthly CPF contributions for employee and employer shares based on your age and gross wage. Uses official 2025 CPF rates for Singapore Citizens and 3rd-year+ SPRs. All calculations run privately in your browser.
How CPF Contributions Work in Singapore
The Central Provident Fund (CPF) is Singapore's mandatory social security savings scheme. Both employees and employers contribute a percentage of the employee's monthly wages to CPF. The contribution rates depend on the employee's age band and citizenship status. For Singapore Citizens and Permanent Residents in their third year and beyond, the combined rate for workers aged 55 and below is 37% of ordinary wages -- 20% from the employee and 17% from the employer.
CPF contributions are computed on Ordinary Wages (OW) up to the OW ceiling of S$6,800 per month. Any wages above this ceiling are not subject to CPF. Additional Wages such as annual bonuses are also subject to CPF, but capped at S$102,000 per year minus the total OW subject to CPF for that year.
CPF Account Allocation by Age
CPF contributions are split into three accounts: Ordinary Account (OA), Special Account (SA), and Medisave Account (MA). The allocation ratio changes with age. Workers aged 55 and below receive the highest OA allocation at 23%, with 6% to SA and 8% to MA. As employees age, more funds are directed to Medisave for healthcare needs, while OA and SA allocations decrease. For those above 70, the split is 1% OA, 1% SA, and 8% MA.
Understanding these allocations is important because OA funds can be used for housing and education, SA funds for retirement-linked investments, and MA funds exclusively for healthcare expenses and MediShield Life premiums.
Additional Wages and the AW Ceiling
Bonuses, commissions, and other non-regular payments are classified as Additional Wages (AW). CPF is payable on AW, but subject to a separate ceiling. The AW ceiling for each employee is S$102,000 minus the total Ordinary Wages subject to CPF in the year. For example, if your monthly OW is S$5,000 (S$60,000 per year), your AW ceiling is S$42,000. Any bonus amount above that ceiling is not subject to CPF deductions.
CPF Contribution Rates for Different Age Bands
CPF rates step down as employees age to ease the burden on older workers. From age 55 to 60, the total rate drops to 29.5%. From 60 to 65, it falls to 20.5%. Workers aged 65 to 70 contribute a total of 14.5%, and those above 70 contribute 10%. These lower rates reflect Singapore's policy of keeping older workers employable while still building their retirement and healthcare savings. Employers should factor these rates into total compensation planning.