Singapore CPF MediSave Employee Contribution 2026 Calculator

MediSave Allocation by Age

CPF allocates the MediSave (MA) portion as a fraction of total CPF contribution, with rate increasing as you age. Under 35: 8% of OW. Age 36-45: 9%. Age 46-50: 9%. Age 51-55: 10%. Age 56-65: 10.5%. Above 65: 10.5%. The rationale: older workers face higher healthcare costs and need a faster MA build-up before retirement. MediSave funds may only be used for approved medical purposes — MediShield Life premiums, hospital bills under PMB schemes, and approved outpatient.

The BHS Ceiling

Once your MediSave balance hits the Basic Healthcare Sum (BHS) — S$74,500 for 2026, increased annually — any further MA-allocated CPF overflows to your Ordinary Account (OA) or Special Account (SA) per existing rules. The BHS is set high enough to cover lifetime healthcare needs at projected costs. Workers who hit BHS early in their career see their MA flow shift, often boosting OA which is then deployable for property.

MediSave vs MediShield Life

MediSave is your individual account; MediShield Life is the national basic health insurance scheme — premiums for MSHL are deducted automatically from your MA each year. For 2026, MSHL premiums range S$130 (age <40) to S$2,300+ (age 80+), with subsidies for low-income. Above MSHL, many opt for Integrated Shield Plans (IPs) covering private hospitals; the basic IP premiums are MediSave-payable up to limits, but the rider portion must be paid cash.

Self-Employed MA Contribution Rules

Self-employed earning over S$6,000 annually must contribute to MediSave (not OA/SA). Rates: 8% under 35, scaling to 10.5% over 50, capped at S$5,760/year for low income, but unlimited for higher income up to the BHS. Mandatory by 30 April for the prior year. Failure to contribute attracts late payment interest at 1.5%/month and prevents tax relief on the missed contribution.

Sources: cpf.gov.sg, iras.gov.sg, mom.gov.sg, hdb.gov.sg. Last updated: May 2026.