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.
MediSave Limit 2027: the Basic Healthcare Sum and What Happens Above It
The "MediSave limit" people search for is the Basic Healthcare Sum (BHS) — the ceiling on how much can sit in your MediSave Account, not a cap on what you may contribute in a year. CPF Board revises the BHS every 1 January for members below 65. The critical mechanic that catches people out: once you turn 65, your BHS is frozen at the figure that applied in that year and never rises again, so two members the same age today can hold permanently different MediSave ceilings depending on the year each turned 65.
Hitting the limit does not mean the money is lost. When your MA reaches the BHS, further contributions overflow automatically — to your Special Account if you are under 55 (or Retirement Account if you are 55 or over, up to the Full Retirement Sum), and to your Ordinary Account once those are full. The one real loss is for the self-employed: MediSave contributions are tax-deductible, but only up to the lower of the MSS-S requirement, the CPF Annual Limit, or the room left below your BHS. If your MA is already at the ceiling, there is no room and no deduction, which is why the compulsory MSS-S amount can be due even in a year when a voluntary top-up would earn you nothing back.
Two practical checks before the year ends. Confirm the current BHS and the CPF Annual Limit on the CPF Board MediSave pages rather than a figure quoted in a forum post, since the BHS moves annually. Then check your MA balance against it before making any voluntary contribution — the calculator above prices the mandatory contribution, but only your actual balance tells you whether a voluntary top-up will be accepted or simply overflow. Updated 2026-08-26.