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From 1 September 2011, the employers’ CPF contribution rate is increased by 0.5 percentage point. For employees who are above 35 years old and earning monthly wages of up to $1,500, the higher employer CPF contribution rate will continue to be phased in from 0% at the wage of $50 to the new full rate at the wage of $1,500. The increased contribution will be credited to the employees’ Special Account (including those above 55 years of age).
However, the additional 0.5 percentage point does not apply to graduated employer and employee rates for first or second year Singapore Permanent Residents (SPR) and their employers.
The new CPF contribution amount can be computed using the CPF Contribution Calculator or determined using the CPF contribution rate booklets.
Sections A and B below show the CPF contribution and allocation rates for the various types of employees. |
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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 exceeding $1,500) |
Credited to |
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 |
12 |
18 |
30 |
13 |
8 |
9 |
| Above 55-60 |
9 |
12.5 |
21.5 |
11.5 |
1 |
9 |
| Above 60-65 |
6.5 |
7.5 |
14 |
3.5 |
1 |
9.5 |
| Above 65 |
6.5 |
5 |
11.5 |
1 |
1 |
9.5 |
Note:
i.If the monthly wages are less than $1,500, please refer to the
CPF Contribution Rates Table.
ii.Please click here for 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 |
1st year SPR |
2nd year SPR |
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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 |
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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
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 pensionable component only) |
Credited to |
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 |
9 |
13.5 |
22.5 |
9.75 |
6 |
6.75 |
| Above 55-60 |
6.75 |
9.375 |
16.125 |
8.625 |
0.75 |
6.75 |
| Above 60-65 |
4.875 |
5.625 |
10.5 |
3 |
0.75 |
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 |
1st year SPR |
2nd year SPR |
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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 |
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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 | |
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