Free CPF Cheat Sheet
Keep the CPF reference numbers Singapore workers tend to search over and over in one printable PDF. This includes contribution rates, account distribution, PR graduated rates, retirement sums, BHS, and top-up limits.
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Contribution rates, account distribution, ceilings, retirement sums, and CPF planning reference points in one printable PDF.
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CPF Contribution Rates by Age
Employee and employer contribution rates for Singapore Citizens and PRs on full rates.
| Age Group | Employee | Employer | Total |
|---|---|---|---|
| 35 and below | 20.0% | 17.0% | 37.0% |
| Above 35 to 45 | 20.0% | 17.0% | 37.0% |
| Above 45 to 50 | 20.0% | 17.0% | 37.0% |
| Above 50 to 55 | 20.0% | 17.0% | 37.0% |
| Above 55 to 60 | 15.0% | 14.5% | 29.5% |
| Above 60 to 65 | 9.5% | 11.0% | 20.5% |
| Above 65 to 70 | 7.0% | 8.5% | 15.5% |
| Above 70 | 5.0% | 7.5% | 12.5% |
OA / SA / MA Distribution
How the total CPF contribution is distributed across your main accounts by age group.
| Age Group | OA | SA | MA |
|---|---|---|---|
| 35 and below | 62.2% | 16.2% | 21.6% |
| Above 35 to 45 | 56.8% | 18.9% | 24.3% |
| Above 45 to 50 | 51.4% | 21.6% | 27.0% |
| Above 50 to 55 | 40.6% | 31.1% | 28.4% |
| Above 55 to 60 | 40.7% | 23.7% | 35.6% |
| Above 60 to 65 | 17.1% | 31.7% | 51.2% |
| Above 65 to 70 | 6.5% | 25.8% | 67.7% |
| Above 70 | 8.0% | 8.0% | 84.0% |
Income Ceiling Timeline
The monthly wage ceiling rose progressively after Budget 2023.
| Effective Date | Monthly Ceiling |
|---|---|
| Pre-September 2023 | S$6,000 |
| 2023-01-01 | S$6,000 |
| 2023-09-01 | S$6,300 |
| 2024-01-01 | S$6,800 |
| 2025-01-01 | S$7,400 |
| 2026-01-01 | S$8,000 |
PR Graduated Rates: Year 1
The first year after becoming a Singapore Permanent Resident uses lower graduated CPF rates.
| Age Group | Employee | Employer |
|---|---|---|
| 35 and below | 5.0% | 4.0% |
| Above 35 to 45 | 5.0% | 4.0% |
| Above 45 to 50 | 5.0% | 4.0% |
| Above 50 to 55 | 5.0% | 4.0% |
| Above 55 to 60 | 5.0% | 4.0% |
| Above 60 to 65 | 5.0% | 3.5% |
| Above 65 to 70 | 5.0% | 3.5% |
| Above 70 | 5.0% | 3.5% |
PR Graduated Rates: Year 2
The second year increases the rates again before full rates apply from Year 3 onwards.
| Age Group | Employee | Employer |
|---|---|---|
| 35 and below | 15.0% | 9.0% |
| Above 35 to 45 | 15.0% | 9.0% |
| Above 45 to 50 | 15.0% | 9.0% |
| Above 50 to 55 | 15.0% | 9.0% |
| Above 55 to 60 | 12.5% | 6.0% |
| Above 60 to 65 | 7.5% | 3.5% |
| Above 65 to 70 | 5.0% | 3.5% |
| Above 70 | 5.0% | 3.5% |
CPF Interest Reference
Use the floor rates for conservative planning, then layer the extra interest tiers on top.
| Rule | Value |
|---|---|
| OA floor rate | 2.5% p.a. |
| SA / MA / RA floor rate | 4.0% p.a. |
| Extra interest on first combined balances | 1% on first S$60,000 |
| OA portion eligible for extra interest | S$20,000 |
| Additional interest for members aged 55+ | 1% on first S$30,000 |
Retirement Sums
Basic, Full, and Enhanced Retirement Sums used for CPF retirement planning and CPF LIFE context.
| Year | BRS | FRS | ERS |
|---|---|---|---|
| 2024 | S$102,900 | S$205,800 | S$308,700 |
| 2025 | S$106,500 | S$213,000 | S$426,000 |
| 2026 | S$110,200 | S$220,400 | S$440,800 |
Basic Healthcare Sum
BHS is the MediSave cap used in CPF healthcare planning.
| Year | BHS |
|---|---|
| 2016 | S$49,800 |
| 2017 | S$52,000 |
| 2018 | S$54,500 |
| 2019 | S$57,200 |
| 2020 | S$60,000 |
| 2021 | S$63,000 |
| 2022 | S$66,000 |
| 2023 | S$68,500 |
| 2024 | S$71,500 |
| 2025 | S$75,500 |
| 2026 | S$79,000 |
Top-Up Limits
Cash top-ups can boost retirement balances and may qualify for tax relief.
| Relief / Rule | Amount |
|---|---|
| Own account cash top-up relief | S$8,000 |
| Family account cash top-up relief | S$8,000 |
| Combined relief potential | S$16,000 |
| MRSS annual matching cap | S$2,000 |
| MRSS lifetime matching cap | S$20,000 |