Work out the employer and employee CPF contribution for one month's wages, using CPF Board's rates from 1 January 2026 for Singapore Citizens and Permanent Residents from their third year of PR status.
For employees earning more than $750 a month, the 2026 rates are: 55 and below, 17% employer and 20% employee (37% total); above 55 to 60, 16% and 18% (34%); above 60 to 65, 12.5% and 12.5% (25%); above 65 to 70, 9% and 7.5% (16.5%); above 70, 7.5% and 5% (12.5%).
From 1 January 2026 the Ordinary Wage ceiling is $8,000 a month, so the most an employee aged 55 or below pays on Ordinary Wages is $1,600, and the total contribution is capped at $2,960.
No CPF is payable on total wages of $50 or less. From $50 to $500 only the employer contributes, and from $500 to $750 the employee's share is phased in.
The total contribution is rounded to the nearest dollar, with 50 cents or more rounding up. The employee's share is rounded down to the dollar, and the employer pays the difference.
Example: an employee aged 55 or below earning $10,000 a month pays CPF on $8,000 only. The total is $2,960, of which the employee pays $1,600 and the employer $1,360.
CPF contributions are due by the 14th of the following month. UdyogahConnect payroll calculates employer and employee CPF on every run, with payslips, bank files and IRAS year-end reporting.