CPF Contribution Rates 2026 Singapore: Employer and Employee Rates by Age
Last verified: 28 October 2026 against the CPF Board's employer contribution rates page. Short answer: From 1 January 2026, for Singapore Citizens and third-year-onwards PRs earning above $750 a month, the total CPF rate is 37% at age 55 and below (17% employer, 20% employee) and falls in steps to 12.5% above age 70 [CPF Board].
Talreon is an independent publisher and is not affiliated with the CPF Board (Central Provident Fund Board). This page explains the process in our own words; the agency's own website and notices are the final word.
CPF rates from 1 January 2026 (monthly wages above $750)
| Employee's age | Employer (% of wage) | Employee (% of wage) | Total (% of wage) |
|---|---|---|---|
| 55 and 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 |
These rates cover Singapore Citizens and Singapore PRs from their third year [CPF Board]. Lower graduated rates apply to wages of $750 and below and to PRs in their first two years; the CPF Board publishes those in its full rate tables (PDF) [CPF Board].
Key rules from the CPF Board
- Employers must pay CPF for Singapore Citizen and PR employees earning total wages of more than $50 a month [CPF Board].
- A new age-based rate applies from the first day of the month after the employee's 55th, 60th, 65th or 70th birthday [CPF Board].
- Rates depend on citizenship status, age group and total wages [CPF Board].
Worked example (our own arithmetic)
A 40-year-old Singapore Citizen earning $5,000 a month: employer $5,000 × 17% = $850, employee $5,000 × 20% = $1,000, total $1,850. Ceilings and rounding rules apply, so use the CPF Board's own contribution calculator for payroll.
Step by step: work out what to pay
- Pick the right table for the employee's citizenship and PR year [CPF Board].
- Find the age group and wage band.
- Apply the employer and employee shares to the employee's wages, then check the result in the CPF Board's calculator.
Planning a Singapore home? See our Buyer's Stamp Duty guide and the HDB loan calculator.
Frequently asked questions
What is the CPF contribution rate in 2026?
For Singapore Citizens and third-year PRs aged 55 and below earning above $750 a month: 17% employer plus 20% employee, 37% in total.
When does the lower rate for older workers start?
From the first day of the month after the employee's 55th, 60th, 65th or 70th birthday.
Do employers pay CPF on very low wages?
Employers must contribute for Citizen and PR employees earning total wages of more than $50 a month; graduated rates apply at lower wages.
What is the rate above age 70?
7.5% employer and 5% employee, 12.5% in total.
Where to check it yourself
Talreon is not affiliated with the CPF Board (Central Provident Fund Board). Figures and steps on this page were checked against the linked pages on 28 October 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Change log: 28 October 2026 – first published. Educational information only; not tax, financial or legal advice.