CPF Contribution Rates 2026: What Employers Need to Know

CPF contribution rates changed for senior workers from 1 January 2026. Employers should make sure payroll systems use the 2026 rate table, apply the $8,000 Ordinary Wage ceiling, and follow CPF Board rounding rules before monthly CPF submission.

2026 CPF contribution rates at a glance

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 changed in 2026?

For employers, the main 2026 operational point is that the Ordinary Wage ceiling is $8,000 per month, and the 2026 CPF rate tables apply from wages paid for January 2026 onwards. Senior worker rates are higher than older rate tables, so payroll systems and spreadsheets should not reuse pre-2026 figures.

Who this rate table applies to

The table above is for Singapore Citizens and Singapore Permanent Residents from the third year of SPR status, earning monthly wages above $750. First-year and second-year SPR employees have separate graduated contribution tables unless a higher contribution arrangement has been approved.

Age bands matter

New rates apply from the first day of the month after the employee’s 55th, 60th, 65th or 70th birthday. This means a birthday can affect the rate used in a later payroll month.

Wage bands matter

For employees earning $750 or less, the CPF rate formulas differ from the headline full-rate table. Employers should use the official CPF table or calculator for low-wage cases.

Employer payroll example

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

These examples assume Singapore Citizen or third-year onwards SPR employees earning monthly wages above $750, with Ordinary Wages below the 2026 OW ceiling.

Employer checklist for 2026 CPF compliance

• Update payroll software and spreadsheets to the 2026 rate table.
• Use the $8,000 monthly Ordinary Wage ceiling.
• Track Additional Wage ceiling when bonuses are paid.
• Check SPR year before applying full rates.
• Apply CPF rounding rules exactly: total to nearest dollar, employee share rounded down, employer share as the balance.

Sources and latest checks

This guide was last reviewed in June 2026 against official CPF Board guidance. Always verify unusual employee cases against the official pages before payroll submission: CPF Board employer CPF guide, CPF contribution rate tables from 1 January 2026.

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