From 1 January 2026, the Ordinary Wage ceiling completed its climb to S$8,000/month, and senior-worker rates stepped up again. Here are the official full rates (Citizens & PRs from their 3rd year, wages above S$750/month):
| Age | Employer | Employee | Total |
|---|---|---|---|
| 55 & below | 17% | 20% | 37% |
| Above 55–60 | 16% | 18% | 34% |
| Above 60–65 | 12.5% | 12.5% | 25% |
| Above 65–70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
The other three things on every payslip
- Wage ceiling: CPF applies to the first S$8,000 of monthly wages (plus the S$102,000 annual ceiling for bonuses).
- SDL: 0.25% of the first S$4,500 of each employee's wages, minimum S$2 — payable for everyone, including foreigners.
- SHG funds: small community deductions (CDAC/ECF/MBMF/SINDA) by wage band, unless the employee opts out.
Rounding rule (the bit everyone gets wrong): round the TOTAL contribution to the nearest dollar, round the employee share DOWN, and the employer pays the difference. First and second-year PRs use separate graduated tables.
Skip the math: try the free CPF calculator on these exact tables — or let Bookly's payroll compute CPF, SDL and SHG and generate MOM-compliant payslips, then book the month automatically. See the Pro plan.
Rates from the CPF Board's official tables effective 1 Jan 2026. General information, not advice — verify with CPF EZPay before submitting.