CPF contribution rates for 2026.
The rates, ceilings and deadlines your payroll must use from 1 January 2026, set out plainly, with the age-band transition that trips most teams up.
What are the CPF contribution rates in 2026?
From 1 January 2026, wages of employees aged 55 and below attract total CPF contributions of 37% (17% employer, 20% employee). Senior-worker rates are lower and rising: 34% for above 55–60, 25% for above 60–65, 16.5% for above 65–70, and 12.5% above 70. The Ordinary Wage ceiling is S$8,000 a month.
8:30AM to 5:30PM
Who these rates apply to
These are the rates for private-sector, non-pensionable employees earning more than S$750 a month who are Singapore Citizens or Permanent Residents from their third year of PR status. First and second-year PRs are on lower graduated rates, shown below.
Senior-worker rates rose on 1 January 2025 and again on 1 January 2026, and are legislated to rise once more on 1 January 2027. The 2026 figures are the ones in force now.
The 2026 rate tables
Total contribution as a percentage of wages, split between employer and employee.
| Employee age band | Total (% of wages) | Employer | Employee |
|---|---|---|---|
| 55 and below | 37% | 17% | 20% |
| Above 55 to 60 | 34% | 16% | 18% |
| Above 60 to 65 | 25% | 12.5% | 12.5% |
| Above 65 to 70 | 16.5% | 9% | 7.5% |
| Above 70 | 12.5% | 7.5% | 5% |
| PR stage | Total | Employer | Employee |
|---|---|---|---|
| PR Year 1 (graduated) | 9% | 4% | 5% |
| PR Year 2 (graduated) | 24% | 9% | 15% |
| PR Year 3 onward (full) | 37% | 17% | 20% |
Ordinary Wage ceiling S$8,000/month (final phase, from 1 Jan 2026) · annual salary ceiling S$102,000 · CPF Annual Limit S$37,740. Wages above the OW ceiling do not attract CPF. New age-band rates apply from the first day of the month after the employee's 55th/60th/65th/70th birthday.
Deadlines & penalties
CPF is due on the last day of the calendar month. The 14th of the following month is the enforcement threshold, not the deadline.
- Pay by the 14th of the following month (or the next working day if the 14th is a weekend or public holiday) to avoid enforcement action.
- Late payment attracts interest of 1.5% a month, minimum S$5, running from the first day after the due date. CPF Board puts it plainly: pay on the 15th and 15 days of interest are levied, not one.
- A composition amount of up to S$1,000 per offence can be imposed, and persistent default can be prosecuted.
- Set up Direct Debit via eGIRO in CPF EZPay so contributions are deducted automatically and never missed.
Common questions
When do new CPF rates apply after an employee’s birthday?
New age-band rates apply from the first day of the month after the employee turns 55, 60, 65 or 70, not on the birthday itself. Applying the change on the birthday month is the single most common CPF calculation error.
What is the CPF Ordinary Wage ceiling in 2026?
The Ordinary Wage ceiling is S$8,000 a month from 1 January 2026, the final step of a phased increase. Monthly wages above S$8,000 do not attract CPF. The annual salary ceiling remains S$102,000 and the CPF Annual Limit is S$37,740.
What CPF rates apply to a new Permanent Resident?
First and second-year PRs are on graduated rates (9% total in Year 1, 24% in Year 2 for those aged 55 and below), reaching the full 37% from Year 3. Employer and employee can jointly apply to the CPF Board to pay at full rates earlier.
Can an employer recover the employer’s share of CPF from staff?
No. Only the employee’s share may be deducted from wages. The employer’s share cannot be recovered from the employee. Both shares are due to the CPF Board on the last day of the calendar month, with enforcement action from the 14th of the following month.
What happens if I miss the CPF contribution deadline?
Late CPF attracts interest of 1.5% a month, minimum S$5, charged daily from the first day after the due date. Because the due date is the last day of the calendar month, paying on the 15th costs fifteen days of interest, not one. A composition amount of up to S$1,000 per offence can also apply, and persistent default can be prosecuted. Pay by the 14th of the following month to avoid enforcement action.
Sources & references
Figures are drawn from primary government and vendor sources. Always confirm against the live source before acting. Rules change.
- CPF Board: CPF contribution ratesRates effective 1 January 2026
- CPF Board: CPF contribution and allocation rate tablesAccessed 18 June 2026
- Ministry of Finance: FY2026 Budget (Annex E-4)Senior-worker rate schedule to 2027; accessed 18 June 2026
This page summarises official guidance as at the date shown above. Rules and figures change, so verify against the primary source before acting. It is not professional advice: for guidance on your specific situation, talk to Skillsforce.
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