How do I calculate CPF contribution in Singapore?

CPF contribution is estimated from wages subject to CPF, employee age, citizenship or SPR year, the Ordinary Wage ceiling, the Additional Wage ceiling, and CPFB rounding rules.

Does CPF apply to bonuses?

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

What CPF rates does this calculator use?

This calculator uses CPFB 2026 private-sector rates for Singapore Citizens, SPR year 3 and above, and default graduated rates for SPR year 1 and year 2.

CPF Contribution Calculator Singapore

Estimate employee CPF, employer CPF, total CPF, take-home pay, and employer cost for one Singapore payroll month.

Open CapySuite Payroll

Calculate CPF for one pay month

Use ordinary wages, bonus or other additional wages, age, and SPR status to estimate CPF.

Monthly ordinary wagesS$Additional wages / bonusS$Age groupCitizenship / SPR statusFull employer and employee rates.OW subject to CPF so far this year, before this monthS$Used only to estimate the Additional Wage ceiling for bonuses and other AW.

How CPF is calculated

CPF contributions are based on Total Wages subject to CPF for the calendar month. Total Wages include Ordinary Wages, such as monthly salary, and Additional Wages, such as bonuses. The calculator caps Ordinary Wages at S$8,000 per month and estimates the remaining Additional Wage ceiling from the S$102,000 annual wage ceiling.

Source dateCPFB pages checked: 6 January 2026CPF contribution guidance OW and AW ceiling guidance Official CPF calculator

2026 assumptions

Private-sector and non-pensionable employee rates from 1 January 2026.
Singapore Citizen and SPR year 3+ use full employer and employee rates.
SPR year 1 and year 2 use the default graduated employer and employee rate tables.
Total CPF is rounded to the nearest dollar. Employee CPF is rounded down to the nearest dollar.
Employer CPF is calculated as total CPF minus employee CPF.

What this does not cover

Self-employed Medisave contributions.
Special joint applications for full employer or full employee SPR rates.
Public-sector pensionable employment rules.
Final payroll approval, payslip generation, or IRAS submission.

Worked examples

S$5,000 monthly salary, age 55 and below

Full-rate employee CPF is S$1,000, employer CPF is S$850, and total CPF is S$1,850. Estimated take-home pay is S$4,000 before other deductions.

S$10,000 monthly salary, age 55 and below

CPF applies only up to the S$8,000 Ordinary Wage ceiling. Employee CPF is S$1,600, employer CPF is S$1,360, and total CPF is S$2,960.

Bonus or additional wage

Bonus CPF is limited by the remaining Additional Wage ceiling. Enter ordinary wages already subject to CPF this year before the current month to estimate the remaining ceiling.

CPF calculator FAQs

Is this the official CPF calculator?

No. This is a CapySuite estimator for planning and payroll checks. Use CPFB's official calculator or your payroll system before submitting final CPF amounts.

Does CPF apply to foreigners?

CPF contributions generally apply to Singapore Citizens and Singapore Permanent Residents. This first version does not estimate CPF for foreign employees who are not SPRs.

Why does the calculator ask for year-to-date OW?

Additional Wage CPF depends on the remaining annual wage ceiling. Year-to-date Ordinary Wages subject to CPF help estimate how much bonus or other AW still attracts CPF.

Can CapySuite run payroll from this?

This public tool is read-only. CapySuite Payroll is the product workflow for payroll setup, pay runs, payslips, leave, claims, and statutory outputs.