Singapore CPF MediSave Mandatory Contribution 2027 Calculator
Compute your 2027 MediSave allocation from CPF contributions — both employee/employer side and self-employed MSS-S. Confirms BHS (Basic Healthcare Sum) cap and balance overflow rules.
| Salary basis (capped at OW ceiling 2027) | — |
| MediSave allocation % | — |
| Monthly MediSave contribution | — |
| Annual MediSave contribution | — |
| Current MA balance | — |
| Basic Healthcare Sum 2027 (~SGD 75,500) | — |
| Overflow allocated to SA / OA / RA | — |
Singapore CPF MediSave (MA) is the dedicated healthcare savings sub-account within CPF. Employee contributions are automatically allocated by CPF Board based on age band (21-30% of total CPF). Self-employed individuals contribute via the MSS-S (MediSave for the Self-Employed Scheme) annually based on net trade income. Once your MA balance reaches the Basic Healthcare Sum (BHS) — approximately SGD 75,500 for 2027 — additional contributions overflow to your Special Account or Ordinary Account.
Employee Allocation by Age Band
Of total CPF (employee + employer), the MediSave allocation percentage rises with age: 21% under 50, 25% from 51-65, and 30% from 65+. This shift reflects expected healthcare needs increasing with age. The Ordinary Wage ceiling for 2027 (estimated SGD 7,400/month) caps the salary base — any monthly salary above that does not generate additional CPF contributions. Annual bonuses are capped at SGD 102,000 total wages basis. The CPF Board automatically applies the correct allocation — you cannot manually re-direct allocation across OA/SA/MA.
Self-Employed MSS-S Requirement
Self-employed individuals with net trade income > SGD 6,000/year must contribute to MediSave under MSS-S. The rate is age-banded: 8% (under 35) to 10.5% (51+). The contribution is calculated annually by IRAS based on your tax-filed net trade income and billed via MyTaxPortal. You can pay in lump sum or instalments. Failure to pay attracts a penalty and can affect ACRA business renewal. Note: MediSave-only contribution (no OA/SA contribution) — to build retirement savings, self-employed must voluntarily top up SA or RSTU separately.