CPF MediSave Employee 2027 Calculator

Singapore CPF MediSave contributions are part of the total CPF allocation — age-based, ranging 8% (under 35) to 10.5% (50+). Excess above the Basic Healthcare Sum (BHS S$72,500 for under-65 in 2024) automatically flows to your Special Account (SA) earning 4%+. The Ordinary Wage ceiling rises to S$7,400/month from 1 January 2026.

How the MediSave Allocation Works

Of every CPF contribution, MediSave gets a fixed % based on age: under 35 = 8%, 35-44 = 9%, 45-49 = 9%, 50-54 = 9.5%, 55+ = 10.5%. The Ordinary Account (OA), Special Account (SA), and MediSave (MA) split is set by CPF Allocation Tables.

Basic Healthcare Sum Cap

BHS for 2024 = S$72,500 (under-65). Increases ~5% yearly. Once your MA hits BHS, any further MediSave contributions overflow to SA — which earns 4%+ guaranteed (vs MA earning 4% too, but locked for healthcare). Tax treatment same.

Why the OW Ceiling Increase Matters

From 1 Jan 2026, OW ceiling rises S$7,000 → S$7,400/month (S$88,800/yr). Higher earners contribute more to all accounts. Annual MS contribution at S$7,400 wage and age 50+ = S$9,324 to MediSave per year — quickly hitting BHS for under-65 (S$72,500).

Strategic Use of Overflow

SA earns 4% (vs OA 2.5%). MediSave at BHS overflow is auto-routed to SA — boosting retirement income. If you've already hit Full Retirement Sum (FRS), overflow goes to OA. Plan contributions to maximize SA buildup before age 55 (when SA closes).

Last updated May 2026. Sources: CPF MediSave, CPF Allocation Rates.