CPF Board - CPF Contribution and Allocation Rates

CPF Contribution

CPF Contribution and Allocation Rates from 1 September 2012

From 1 September 2012, the CPF contribution rates for older workers aged above 50 to 65 years will be increased to help them better prepare for retirement. For more information, please click here. The increase in the CPF contribution rates does not apply to graduated employer and employee rates for first or second year Singapore Permanent Residents (SPR) and their employers. Sections A and B below show the CPF contribution and allocation rates for the various types of employees.

SECTION A

For   (1) Private Sector Employees
       (2) Non-Pensionable Employees (Statutory Bodies & Aided Schools)
       (3) Non-Pensionable Employees (Ministries)

Note: For (1), (2) and (3), the Ordinary Wage Ceiling is $5,000.

Table A1

For   (a) Singapore Citizen
       (b) SPR in the 3rd year and onwards of obtaining SPR status
       (c) SPR in the 1st and 2nd year of obtaining SPR status but who has jointly
            applied with employer to contribute at full employer and employee rates

Employee Age (Years)	Contribution Rate (for monthly wages ≥ $1,500)			Credited to
Employee Age (Years)	Contribution by Employer (% of wage)	Contribution by Employee (% of wage)	Total Contribution (% of wage)	Ordinary Account (% of wage)	Special Account (% of wage)	Medisave Account (% of wage)
35 & below	16	20	36	23	6	7
Above 35-45	16	20	36	21	7	8
Above 45-50	16	20	36	19	8	9
Above 50-55	14	18.5	32.5	13.5	9.5	9.5
Above 55-60	10.5	13	23.5	12	2	9.5
Above 60-65	7	7.5	14.5	3.5	1.5	9.5
Above 65	6.5	5	11.5	1	1	9.5

Note:
i.For monthly wages < $1,500, please refer to the CPF Contribution Rates Table.
ii.You can also see the CPF allocation rates expressed in terms of ratio of contribution.

Table A2

For (a) SPR in the 1st and 2nd year of obtaining SPR status

Employee 1^st year SPR 2^nd year SPR

Graduated Employer & Employee rates:

- Private Sector Employees

- Non-Pensionable Employees (Statutory Bodies & Aided Schools)

Please click here for the Graduated Employer & Employee (G/G) Contribution Rate Please click here for the Graduated Employer & Employee (G/G) Contribution Rate

Full Employer & Graduated Employee rates:

- Non-Pensionable Employees (Ministries);

- Private Sector Employees who have jointly applied with employer to contribute at full employer rates; &

- Non-Pensionable Employees (Statutory Bodies & Aided Schools) who have jointly applied with employer to contribute at full employer rates.
Please click here for the Full Employer & Graduated Employee (F/G) Contribution Rate Please click here for the Full Employer & Graduated Employee (F/G) Contribution Rate

SECTION B

For (1) Pensionable Employees (Statutory Bodies)
(2) Pensionable Employees (Ministries)

Note: For (1) and (2), the Ordinary Wage Ceiling is $6,666.67.

Table B1

Employee Age (Years)	Contribution Rate (for pensionable component only)			Credited to
Employee Age (Years)	Contribution by Employer (% of wage)	Contribution by Employee (% of wage)	Total Contribution (% of wage)	Ordinary Account (% of wage)	Special Account (% of wage)	Medisave Account (% of wage)
35 & below	12	15	27	17.25	4.5	5.25
Above 35-45	12	15	27	15.75	5.25	6
Above 45-50	12	15	27	14.25	6	6.75
Above 50-55	10.5	13.875	24.375	10.125	7.125	7.125
Above 55-60	7.875	9.75	17.625	9	1.5	7.125
Above 60-65	5.25	5.625	10.875	3	1.125	6.75
Above 65	4.875	3.75	8.625	0.75	0.75	7.125

Note:
i.Please click here for the complete CPF Contribution Rates Table.
ii.Please click here for the CPF allocation rates expressed in terms of ratio of contribution.

Table B2

For (a) SPR in the 1st and 2nd year of obtaining SPR status

Employee 1^st year SPR 2^nd year SPR

Graduated Employer & Employee rates:

- Pensionable Employees (Statutory Bodies)

Please click here for the Graduated Employer & Employee (G/G) Contribution Rate Please click here for the Graduated Employer & Employee (G/G) Contribution Rate

Full Employer & Graduated Employee rates:

- Pensionable Employees (Ministries); &

- Pensionable Employees (Statutory Bodies) who have jointly applied with employer to contribute at full employer rates.
Please click here for the Full Employer & Graduated Employee (F/G) Contribution Rate Please click here for the Full Employer & Graduated Employee (F/G) Contribution Rate




Click here for CPF Contribution and Allocation Rates From 1 September 2011 to 31 August 2012
Click here for CPF Contribution and Allocation Rates From 1 March 2011 to 31 August 2011
Click here for CPF Contribution and Allocation Rates From 1 September 2010 to 28 February 2011
Click here for CPF Contribution and Allocation Rates From 1 July 2007 to 31 August 2010
Click here for CPF Contribution and Allocation Rates From 1 January 2006 to 30 June 2007 Click here for CPF Contribution and Allocation Rates From 1 January 2005 to 31 December 2005 Click here for CPF Contribution and Allocation Rates From 1 January 2004 to 31 December 2004 Click here for CPF Contribution and Allocation Rates From 1 October 2003 to 31 December 2003 Click here for CPF Contribution and Allocation Rates From 1 October 2002 to 30 September 2003 Click here for CPF Contribution and Allocation Rates From 1 January 2001 to 30 September 2002 Click here for CPF Contribution and Allocation Rates from 1 April 2000 to 31 December 2000 Click here for CPF Contribution and Allocation Rates from 1 January 1999 to 31 March 2000

If you have further enquiries on CPF contribution rates, please call CPF Call Centre at 1800-227-1188 or email to employer@cpf.gov.sg.