Assumptions
- Annual wage ceiling is S$102,000 for the 2026 estimate.
- Current month Ordinary Wages are included before estimating remaining AW ceiling.
- CPF rate calculation is handled in the Bonus CPF calculator.
Additional Wage Ceiling Calculator Singapore
Estimate the Singapore CPF Additional Wage ceiling and how much bonus or other Additional Wages remain subject to CPF.
Check remaining AW ceiling
Check how much of a bonus or other Additional Wages still attracts CPF.
How the Additional Wage ceiling works
Additional Wages such as bonuses are subject to CPF only up to the remaining annual wage ceiling. For 2026, this calculator uses the S$102,000 annual wage ceiling and subtracts Ordinary Wages counted for the year.
Source dateCPFB wage-ceiling source checked for 2026 rules.CPFB OW/AW ceiling guidanceCPFB CPF contribution guidance
What this does not cover
- Does not submit CPF or calculate refunds.
- Does not model multiple employers or complex retroactive adjustments.
Worked examples
Plenty of ceiling left
S$60,000 OW counted leaves S$42,000 available for AW.
Near the ceiling
S$98,000 OW counted leaves only S$4,000 of AW subject to CPF.
Bonus above ceiling
Any AW above the remaining ceiling is shown separately.
Additional Wage Ceiling Calculator Singapore FAQs
Is bonus an Additional Wage?
Bonuses are generally treated as Additional Wages for CPF purposes.
Why ask for current month OW?
The remaining AW ceiling depends on Ordinary Wages counted for the year, including the current month.
Where do I calculate CPF on the bonus?
Use the Bonus CPF calculator after checking the remaining AW ceiling.