CPFB | How much CPF contributions to pay

Employer obligations

How much CPF contributions to pay

CPF contributions are payable to employees who are Singapore Citizens and Singapore Permanent Residents (SPRs) at current CPF contribution rates. Learn how to calculate the amount of CPF contributions you need to pay.

Updates on 2 January 2025

To keep pace with rising wages and strengthen retirement adequacy of senior employees, there are changes to the CPF Ordinary Wage ceiling and contribution rates from 1 Jan 2025. Find out more about these changes.

Current rates
Computation
Resources
FAQs

Current rates

What are the CPF contribution rates?

The following table summarises the current contribution rates for Singaporeans and SPRs (from third year and onwards) across the different age groups.

Employee's age (years)	Contribution rates from 1 January 2025 (monthly wages > $750)
Employee's age (years)	By employer (% of wage)	By employee (% of wage)	Total (% of wage)
55 and below	17	20	37
Above 55 to 60	15.5	17	32.5
Above 60 to 65	12	11.5	23.5
Above 65 to 70	9	7.5	16.5
Above 70	7.5	5	12.5

Computation

Determine your employees' CPF contributions

Step 1: Select the contribution rate table based on citizenship status

Citizenship status

Select the contribution rate table that applies to your employee.

Table 1: Singapore Citizen or Singapore Permanent Resident (SPR) from the third year of SPR status
Table 2: SPR in the first year of SPR status
Table 3: SPR in the second year of SPR status

View all tables (PDF, 0.2MB)

Please ensure that your employees inform you the date when they became Singapore Citizens or SPRs, as different CPF contribution rates are applicable.

Determine the year of SPR status

Here’s how to determine the year of SPR status:

The first year begins on the day of SPR conversion
The second year begins on the first day of the month after the first anniversary of SPR conversion
The third year begins on the first day of the month after the second anniversary of SPR conversion

View an example

Contribute more for first and second year SPRs

You and your employee who is in the first two years of SPR status can jointly apply to contribute CPF at a higher rate. The options are:

You and your employee both contribute at full rates (Table 1 (PDF, 0.2MB))
You contribute at full rates while your employee continues to contribute at graduated rates (Tables 4 and 5 (PDF, 0.2MB))

Learn more

Step 2: Determine the rates based on age group and wage band

Age group

Different rates apply to different age groups.

New contribution rates apply from the first day of the month after the employee’s 55^th, 60^th, 65^th or 70^th birthday.

View an example

Wage band

Different rates apply for different wage bands.

Step 3: Determine the Total Wages subject to CPF contributions

Apply the wage ceilings to determine Total Wages subject to CPF contributions

An employee’s CPF contributions are computed based on the Total Wages payable in a calendar month.

Total Wages are made up of an employee’s Ordinary Wages and Additional Wages. Different ceilings apply to Ordinary Wages and Additional Wages.

Learn more

Step 4: Compute the CPF contributions on Total Wages

Compute Total CPF contributions

You can compute the Total CPF contributions by applying the contribution rate to the employee’s Total Wages subject to CPF. Total CPF contributions for the employee comprise of your share and that of your employee’s.

Round off your Total CPF contributions

Please round off the Total CPF contributions to the nearest dollar. Cents should be dropped for amounts less than 50 cents. Amounts of 50 cents and above should be treated as an additional dollar.

You’re entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month. The cents should always be dropped for the employee’s share of CPF contributions.

Use the CPF Contribution Calculator

You can use the CPF Contribution Calculator to calculate the CPF contributions applicable to your employees.

Use calculator

Quick tip

If you use CPF EZPay to submit your CPF contributions, the CPF contributions will be automatically computed.

Resources

Need more information?

FAQs

Common questions

How do I calculate CPF contributions for wages paid to my employees?

What are the CPF contribution rates for Singapore Citizens and Singapore Permanent Residents?

What are the CPF contribution rates for Singapore Permanent Residents (SPRs)?

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Step 1: Select the contribution rate table based on citizenship status

Step 2: Determine the rates based on age group and wage band

Step 3: Determine the Total Wages subject to CPF contributions

Step 4: Compute the CPF contributions on Total Wages