CPF Contribution Calculator: Employer, Employee and OA, SA, MA Split
Salary and fixed allowances for the month.
New rates apply from the month after a birthday.
Additional wages. CPF applies up to S$42,000 this year.
Where this month's S$1,850 goes
OA
S$1,150.14
62.17% of CPF
SA
S$299.89
16.21% of CPF
MA
S$399.97
21.62% of CPF
Allocation for age band “35 and below”, CPF ratios from 1 January 2026.
- Employee share (20%)Deducted from the employee's pay.S$1,000
- Employer share (17%)Paid on top of the wage.S$850
OA per year
S$13,802
Same wage, no bonus
SA per year
S$3,599
MA per year
S$4,800
Total CPF contribution this month
S$1,850
- Employee take-home
- S$4,000
- Employer CPF
- S$850
- Skills Development Levy
- S$11.25
- Total employer cost
- S$5,861.25
SDL is 0.25% of total monthly pay (min S$2, max S$11.25), payable for every employee including foreigners.
How this works
Contributions use the CPF Board rate tables from 1 January 2026. For citizens and PRs from their third year earning above S$750 a month, the total rate is 37% up to age 55 (17% employer, 20% employee), 34% above 55 to 60, 25% above 60 to 65, 16.5% above 65 to 70 and 12.5% above 70. Only the first S$8,000 of monthly ordinary wages attracts CPF. Bonuses attract CPF up to the Additional Wage ceiling of S$102,000 less the year's ordinary wages subject to CPF.
CPF Board's rounding is applied: the total contribution is rounded to the nearest dollar, the employee share is rounded down, and the employer pays the difference. Wages of S$50 or less attract no CPF; from S$50 to S$500 only the employer contributes; from S$500 to S$750 the employee share phases in.
Allocation follows CPF's ratios from 1 January 2026. MediSave is worked out first, then the Special Account (Retirement Account from age 55), and the rest goes to the Ordinary Account. Up to 35, 62.17% goes to OA, 16.21% to SA and 21.62% to MA. The Special Account closed for members aged 55 and above in 2025, so their share goes to the RA up to the Full Retirement Sum.
Employers also pay the Skills Development Levy for every employee: 0.25% of monthly remuneration, at least S$2 and at most S$11.25 (reached at S$4,500). Rates for workers above 55 to 65 rise again from 1 January 2027.
FAQs
How much CPF does an employer pay on a S$5,000 salary?
S$850 a month (17%) for an employee aged 55 or below, on top of the salary. The employee contributes S$1,000 (20%), so S$1,850 goes into CPF in total. The employer also pays S$11.25 of Skills Development Levy.
How is CPF split between OA, SA and MA?
For members aged 35 and below, 62.17% of contributions go to the Ordinary Account, 16.21% to the Special Account and 21.62% to MediSave. On a S$5,000 salary that is about S$1,150 to OA, S$300 to SA and S$400 to MA each month. The OA share falls and the SA and MA shares rise with age.
What is the CPF wage ceiling in 2026?
S$8,000 a month for ordinary wages from 1 January 2026, up from S$7,400 in 2025. The annual salary ceiling stays at S$102,000, so a S$8,000 earner's bonus attracts CPF only on the first S$6,000.
What are the CPF rates for workers above 55 in 2026?
34% (16% employer, 18% employee) above 55 to 60, 25% (12.5% each) above 60 to 65, 16.5% above 65 to 70 and 12.5% above 70, from 1 January 2026. Rates for workers above 55 to 65 increase again on 1 January 2027.
How much is the Skills Development Levy?
0.25% of each employee's total monthly remuneration, with a minimum of S$2 and a maximum of S$11.25. Anyone earning S$4,500 or more costs the full S$11.25. It applies to all employees, including foreigners, and cannot be deducted from pay.