Does CPF apply to bonuses in Singapore?

Bonuses are wages and are usually treated as Additional Wages. CPF applies up to the remaining Additional Wage ceiling for the employer and calendar year.

How is the Additional Wage ceiling calculated?

CPFB states that the Additional Wage ceiling is S$102,000 minus total Ordinary Wages subject to CPF for the year.

Does this bonus CPF calculator include income tax?

No. It estimates CPF on a bonus only. It does not estimate personal income tax, IR8A reporting, or other deductions.

Bonus CPF Calculator Singapore

Estimate employee CPF, employer CPF, total CPF, and take-home amount for a Singapore bonus treated as Additional Wages.

Open CPF calculator

Estimate CPF on a bonus

Enter the bonus as Additional Wages and the monthly ordinary wages for the same pay month.

Monthly ordinary wages in bonus monthS$Bonus amountS$Age groupCitizenship / SPR statusFull employer and employee CPF rates.OW subject to CPF so far this year, before this monthS$Used to estimate the remaining Additional Wage ceiling for the employer and calendar year.

How CPF on a bonus is calculated

CPFB treats bonuses as wages and annual performance bonuses as Additional Wages. CPF is computed on Total Wages payable in the month after applying the S$8,000 Ordinary Wage ceiling and the Additional Wage ceiling. For 2026, this calculator estimates the AW ceiling as S$102,000 minus total Ordinary Wages subject to CPF for the year.

Source dateCPFB contribution page checked: 17 June 2026CPFB wage guide checked: 6 January 2026CPF contribution guidance OW and AW ceiling guidance Official CPF calculator Official AW ceiling calculator

Assumptions

The bonus is treated as Additional Wages for the current employer and calendar year.
CPF rates use 2026 private-sector rates for the selected age and citizenship or SPR status.
Employee CPF on the bonus is shown as the extra CPF caused by adding the bonus to the pay month.
Employer CPF on the bonus is shown separately because it is paid on top of gross wages.

What this does not cover

Income tax, IR8A benefits, or other employee deductions.
Special SPR applications for full employer or full employee CPF rates.
CPF refunds, adjustments, CPF submission, or payslip approval.
Benefits in kind, reimbursements, or non-wage payments that do not attract CPF.

Worked examples

S$5,000 salary and S$5,000 bonus

For a full-rate employee aged 55 and below, the bonus adds S$1,000 employee CPF and S$850 employer CPF. Take-home bonus after CPF is S$4,000.

Bonus capped by AW ceiling

If only S$4,000 of a S$10,000 bonus remains under the AW ceiling, CPF is estimated only on S$4,000 of the bonus.

Employer cost

Employer bonus cost is gross bonus plus employer CPF on the CPF-payable part of the bonus.

CPF Contribution CalculatorEstimate full monthly CPF across ordinary wages and additional wages.SDL CalculatorEstimate Skills Development Levy payable from monthly employee wages.Salary CalculatorEstimate monthly take-home salary after employee CPF.Overtime Pay CalculatorEstimate standard weekday overtime pay under MOM's formula.

Bonus CPF calculator FAQs

Is a bonus Ordinary Wage or Additional Wage?

CPFB lists annual performance bonus as an example of Additional Wages.

Why do I need year-to-date OW?

The Additional Wage ceiling is based on the annual wage ceiling minus total OW subject to CPF for the year.

Can this calculator submit CPF?

No. This public page is a read-only estimator. Use CPFB's official tools or your payroll system before submission.