How much CPF contributions to pay

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 

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

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

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))

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.

Different rates apply for different wage bands.

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.

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.

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.

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