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CPF Contribution Rates & Employer Obligations

A clear guide to CPF contribution rates by age group, Ordinary Wage ceilings, and what employers must do to stay compliant.

Source: CPF Board (Central Provident Fund)

The Central Provident Fund (CPF) is Singapore's mandatory social security savings scheme, covering retirement, housing and healthcare. Employers must make CPF contributions for all Singapore Citizens and Permanent Residents earning more than S$50 per month. Foreign employees on work passes are not subject to CPF contributions.

Contribution Rates (Effective 1 January 2026)

Employee Age
Employer
Employee
Total
55 & 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%

The CPF Ordinary Wage (OW) ceiling is S$8,000 per month from 1 January 2026, the final step of a phased increase since 2023. The annual salary ceiling remains at S$102,000. CPF contributions are due by the 14th of the following month. Late payments attract interest at 1.5% per month (minimum S$5) and may result in court proceedings.

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