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CPF Contribution Rates 2026: What Employers Need to Know
CPF contribution rates are a core payroll setting for Singapore employers. In 2026, employers should make sure payroll systems use...
CPF contribution rates are a core payroll setting for Singapore employers. In 2026, employers should make sure payroll systems use the current rate table, apply the $8,000 Ordinary Wage ceiling, and handle older workers and SPR employees correctly.
The most important operational rule is simple: do not reuse an old CPF spreadsheet without checking the current CPF Board table.
2026 CPF Contribution Rates At A Glance
The table below is for Singapore Citizens and SPRs from third year onwards earning monthly wages above $750.
Employee age | Employer share | Employee share | Total CPF rate |
|---|---|---|---|
55 and below | 17% | 20% | 37% |
Above 55 to 60 | 16% | 18% | 34% |
Above 60 to 65 | 12.5% | 12.5% | 25% |
Above 65 to 70 | 9% | 7.5% | 16.5% |
Above 70 | 7.5% | 5% | 12.5% |
What Employers Should Check In 2026
- The employee’s age band.
- Whether the employee is a Singapore Citizen or SPR.
- Whether an SPR employee is in first, second, or third year.
- Whether monthly Ordinary Wages exceed the $8,000 ceiling.
- Whether Additional Wages need a separate ceiling calculation.
- Whether lower wage bands affect employer or employee shares.
Ordinary Wages And Additional Wages
Ordinary Wages are usually regular monthly wages. Additional Wages can include bonuses, commissions, and other non-monthly payments.
Payroll should not mix these blindly. Use the correct CPF Board treatment for each wage type.
Examples Using $6,000 Ordinary Wages
Employee age | Ordinary Wages | Employer CPF | Employee CPF | Total CPF |
|---|---|---|---|---|
45 | $6,000 | $1,020 | $1,200 | $2,220 |
58 | $6,000 | $960 | $1,080 | $2,040 |
63 | $6,000 | $750 | $750 | $1,500 |
68 | $6,000 | $540 | $450 | $990 |
Payroll Review Checklist
- Update the CPF rate table in payroll software.
- Check age-band changes for the month.
- Check SPR year for all Permanent Resident employees.
- Separate OW and AW calculations.
- Reconcile CPF payable against payroll reports.
- Keep the payroll record used for submission.
Source To Verify
Use CPF Board contribution rates and wage ceiling guidance before closing payroll. CPF is high-stakes payroll compliance, so rates should be verified at the point of use.
Frequently Asked Questions
What is the CPF contribution rate in 2026 for employees aged 55 and below?
For Singapore Citizens and third-year SPRs earning above $750 monthly, the 2026 rate is 37% total, with 17% employer share and 20% employee share.
What is the CPF Ordinary Wage ceiling in 2026?
The Ordinary Wage ceiling is $8,000 per month from 1 January 2026.
Do first-year SPR employees use the same CPF rates?
Not usually. First-year and second-year SPR employees have separate graduated contribution tables unless full-rate contributions have been approved.
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