CPF contributions are calculated by applying the contribution rate for your age group to your capped monthly income. Income above the prevailing CPF income ceiling is not subject to contributions. The total contribution is then distributed across your Ordinary Account (OA), Special Account (SA), and MediSave Account (MA) based on distribution rates for your age group.

The CPF income ceiling is S$8,000 per month from January 2026. This is the final step of the progressive increase from S$6,000 (pre-September 2023) announced in Budget 2023.

Employees aged 55 and below contribute 20% of their capped monthly salary to CPF, while employers contribute 17%, for a total of 37%. Income above the ceiling is not subject to CPF contributions.

Yes. CPF contribution rates step down as you age. There are 8 age brackets: 55 and below (37% total), above 55 to 60 (34% total), above 60 to 65 (25% total), above 65 to 70 (16.5% total), and above 70 (12.5% total). The allocation across accounts also shifts: older workers see more allocated to MediSave rather than the Ordinary Account, and from 55 the middle share goes to the Retirement Account rather than the Special Account. Rates shown are those effective 1 January 2026.