BBookly

CPF contribution calculator (2026 rates)

Employer and employee CPF by age band on the official tables effective 1 January 2026 — with the S$8,000 wage ceiling, SDL and self-help group deductions, employee take-home and your true cost as an employer.

Ordinary wages — basic + allowances + OT. CPF applies to the first S$8,000.

Additional wages, e.g. AWS or performance bonus.

This month's contributions

Employer CPFS$765.00
Employee CPF (deducted from pay)S$900.00
Total CPFS$1,665.00
SDL (employer pays, all employees)S$11.25
Employee take-homeS$3,600.00
Total cost to employer (wage + CPF + SDL)S$5,276.25

Official CPF Board tables from 1 Jan 2026, including the rounding rule (total rounded to the nearest dollar, employee share rounded down). PR rates shown are the default graduated/graduated tables.

Common questions

How much CPF does an employer pay in 2026?

For Singapore Citizens and PRs (3rd year onwards) aged 55 and below, the employer contributes 17% and the employee 20% — 37% in total — on the first S$8,000 of monthly ordinary wages.

What is the CPF wage ceiling in 2026?

S$8,000 per month from 1 January 2026, the final step of the phased increase. Bonuses are subject to the separate annual Additional Wage ceiling (S$102,000 minus ordinary wages subject to CPF).

Do employers pay CPF for foreigners?

No — employees on work passes (EP, S Pass, work permit) do not receive CPF. Employers still pay the Skills Development Levy (SDL) for every employee, including foreigners: 0.25% of the first S$4,500 of monthly wages, minimum S$2.

How are CPF contributions rounded?

Compute the total (employer + employee) contribution and round it to the nearest dollar; compute the employee share and round it down to the nearest dollar; the employer pays the difference. This calculator applies that rule exactly.

When must CPF be paid?

By the 14th of the following month via CPF EZPay. Late payment attracts interest of 1.5% per month and possible composition fines.

Running payroll every month?

Bookly computes CPF, SDL and SHG from these official tables, generates payslips, and books the payroll journal into your accounts automatically.

Start free →

Payroll is on the Pro plan — see pricing

Based on CPF Board tables effective 1 Jan 2026. General information, not advice — verify submissions in CPF EZPay. See also: CPF rates 2026 — the employer's cheat sheet.