CPF Contribution Rates 2026: How Much You & Employer Pay

CPF rates in Singapore are not a single number — they are a matrix of age band, residency status, and wage type. Get the matrix right and you understand exactly how much of your salary is going where, and why your effective contribution rate changes over your working life. This guide lays out the full 2026 rate structure, with allocation tables for OA, MA, SA, and RA, and walks through worked examples for typical Singapore salaries.

What CPF Is and Why Rates Are Tiered

The Central Provident Fund is Singapore's mandatory savings scheme covering retirement, housing, and healthcare. Both you and your employer contribute a percentage of your wages, allocated across three (or four, after 55) accounts:

• Ordinary Account (OA) — housing, education, investments. Earns 2.5% p.a. (or 3-month average of major banks' rates, whichever is higher).
• Special Account (SA) — retirement savings before 55. Earns 4% p.a. floor. Closed for members 55+ from Jan 2025.
• MediSave Account (MA) — approved healthcare expenses, MediShield Life, CareShield Life premiums. Earns 4% p.a. floor.
• Retirement Account (RA) — created at 55. Funds CPF LIFE annuity. Earns 4% p.a. floor.

Rates are tiered by age because CPF policy intentionally shifts emphasis as you progress through your career: housing-heavy in early years, healthcare- and retirement-heavy as you approach 55.

2026 CPF Contribution Rate Table (SC and PR Year 3+)

The full age-banded rate table for ordinary wages (subject to the $8,000 OW ceiling):

Note: rates for the 55–65 bands have been progressively raised over recent years as part of the Government's policy to strengthen retirement adequacy for older workers. Further increases for the 60–65 band are still being phased in — confirm the prevailing year's rate on cpf.gov.sg before relying on the figure.

The $8,000 Ordinary Wage Ceiling

From 1 January 2026, the Ordinary Wage ceiling is fully set at $8,000/month. This caps the monthly salary on which CPF is computed. Salary above $8,000 attracts no CPF on the OW side. The Annual Wage ceiling — covering all OW + Additional Wages (bonuses) combined — sits at $102,000 for the calendar year.

The OW ceiling has been on a phased increase: $6,000 in 2022, $6,300 in late 2023, $6,800 in 2024, $7,400 in 2025, and $8,000 from January 2026. If you cross the ceiling mid-month due to overtime, only the first $8,000 attracts CPF.

Allocation by Age (Where Each Dollar Goes)

The total contribution above is split across accounts based on age. The percentages below are of total wages (employer + employee combined) and assume the simplified standard allocation tables published by CPF Board.

These figures change subtly each year as the Government refines older-worker rates — always cross-check against CPF Board's current allocation table for the exact split.

The pattern is clear: under-35s get most of their CPF in OA (housing-heavy), 50-somethings see SA and MA dominate, and above 55 the focus is RA and MA — your retirement annuity and healthcare reserves.

What Changed in 2025: The SA Closure

A major structural change took effect in January 2025: the Special Account was closed for members aged 55 and above. The mechanics:

• Existing SA balances at age 55 were transferred to RA up to the Full Retirement Sum ($205,800 in 2025).
• Any SA balance above the FRS was moved to OA, where it can be withdrawn at any time (subject to the BRS being met first).
• New CPF contributions for members 55+ flow to OA, RA (up to FRS), and MA — there is no SA to receive them.
• Members under 55 are unaffected: SA continues to operate normally.

The rationale was to remove a quirk where some 55+ members held funds in SA earning 4% but technically liquid (up to the BRS) — a "shielding" tactic that worked against the intent of the retirement framework.

Graduated Rates for New Permanent Residents

PRs in their first two years pay reduced CPF unless both parties elect to pay full rates earlier. The standard graduated track for under-55 PRs:

This is one reason why a PR's third-year take-home pay can drop noticeably: the employee deduction jumps from 15% to 20%. Plan for this transition in advance.

Worked Example: Total Monthly CPF for Common Salaries

Assume the employee is 30 (rate band: ≤55) and is a third-year+ PR or Citizen.

For the $5,000 earner under 35, the $1,850 monthly contribution splits roughly: $1,150 → OA, $300 → SA, $400 → MA.

Self-Employed: MediSave Only

Self-employed Singaporeans (sole proprietors, freelancers, gig workers) must contribute to MediSave only. Required rates depend on net trade income and age:

• Under 35: 8% of NTI
• 35–45: 9% of NTI
• 45–50: 10% of NTI
• 50 and above: 10.5% of NTI

Capped at the prevailing MediSave Contribution Ceiling. Voluntary contributions to OA/SA/RA are permitted and earn the same interest rates, but they are not compulsory for self-employed individuals.

Bottom line

CPF rates in 2026 follow a clean structure: 37% total for under-55 employees, capped at $8,000 monthly wage, with allocation shifting from OA-heavy (under 35) to RA/MA-heavy (60+). New PRs ramp up over two years; self-employed contribute to MediSave only; members 55+ have lived through the SA closure and now see RA receive the bulk of new flows.

For a personalised breakdown that handles age, PR year, and salary capping automatically, use the CPF Contribution Calculator. To see how each dollar splits across OA/SA/MA/RA, the CPF Allocation Calculator gives the per-account view.