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CPF Contribution and Allocation RatesCPF Contribution and Allocation Rates<p>​CPF contributions are payable at the prevailing CPF contribution rates for your employees who are Singapore Citizens and Singapore Permanent Residents (SPR).</p>TrueTrueTrue

 

 

UnderstandWhat are the current CPF contribution rates?<p>The current CPF contribution rates are shown in the tables below. Tables A1 and A2 show the contribution rates for private sector employees and public sector non-pensionable employees. Tables B1 and B2 show the contribution rates for public sector pensionable employees. </p><p>The Government has announced the increase of the CPF contribution rates in the Singapore Budget 2014. This increase will apply to the wages earned from 1 January 2015. To find out more about the changes, please refer to the <a href="/Employers/News/news-categories-info/cpf-changes/2261">Singapore Budget 2014 CPF Initiatives</a>.</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>​​Table A1. Contribution rates from 1 January 2015 for private sector employees and public sector non-pensionable employees being:</strong> </p><ul><li><p>Singapore Citizen</p></li><li><p>SPR from the third year of obtaining SPR status</p></li><li><p>SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates </p></li></ul><div style="text-align:center;">​ ​</div><table class="ms-rteTable-default" cellspacing="0" style="width:100%;text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2" rowspan="2" style="width:10%;"> <strong>Employee's </strong> <strong>age<br></strong><strong>(yea</strong><strong>rs</strong><strong>) </strong> ​</td><td class="ms-rteTableOddCol-default" bgcolor="#d2d2d2" colspan="3" style="width:25%;"><div> <strong>Contribution Rates from 1 Jan 2015</strong></div><div> <strong><em>(for monthly wages ≥ $750)</em></strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default"><div> <strong>By Employer</strong></div><div> <strong>(% of wage)</strong></div></td><td class="ms-rteTableOddCol-default"><div> <strong>By Employee</strong></div><div> <strong>(% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default"><div> <strong>Total</strong></div><div> <strong>(% of wa</strong><strong>ge</strong><strong>) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">50 and below</td><td class="ms-rteTableOddCol-default">17</td><td class="ms-rteTableEvenCol-default">20 </td><td class="ms-rteTableOddCol-default">37 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55</td><td class="ms-rteTableOddCol-default">16</td><td class="ms-rteTableEvenCol-default">19 </td><td class="ms-rteTableOddCol-default">35 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">12</td><td class="ms-rteTableEvenCol-default">13 </td><td class="ms-rteTableOddCol-default">25 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">8.5</td><td class="ms-rteTableEvenCol-default">7.5 </td><td class="ms-rteTableOddCol-default">16 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">7.5</td><td class="ms-rteTableEvenCol-default">5 </td><td class="ms-rteTableOddCol-default">12.5 </td></tr></tbody></table><br>The CPF contribution rates for employees earning monthly wages of <$750 are found in the <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_SC.pdf" target="_blank">CPF Con​tribution Rates Table</a>.</td></tr></tbody></table><p style="text-align:justify;"> ​​<br> </p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p>​<strong>Table A2. Contribution rates from 1 January 2015 for private sector employees and public sector non-pensionable employees being:</strong></p><ul><li><p>SPR during the first two years of obtaining SPR status</p></li></ul><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2" style="text-align:center;"><td class="ms-rteTableEvenCol-default" style="width:33.33%;"> <strong>Employee Type</strong></td><td class="ms-rteTableOddCol-default" colspan="2" style="width:33.33%;"> <strong>Contribution Rates from 1 Jan 2015</strong> ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="height:113px;"><p> <strong>Graduated employer-graduated employee rates</strong> for:</p><ul><li>Private sector employees </li><li>Public sector non-pensionable employees working in statutory boards and aided schools</li></ul></td><td style="height:113px;"><div> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_1GG.pdf">First year of obtaining SPR status</a></div></td><td class="ms-rteTableEvenCol-default" style="height:113px;"> <a href="https://prd-cms-pre.apps.cpfb.gov.sg:9996/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_2GG.pdf"> </a><strong><span> </span></strong><span style="color:#444444;"></span><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_2GG.pdf">Second year of obtaining SPR status</a></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default"><p> <strong>Full employer-graduated employee rates</strong> for:</p><ul><li>Public sector non-pensionable employees working in Ministries</li><li>Public sector non-pensionable employees working in statutory boards and aided schools who have jointly applied with their employers to pay at these rates</li><li>Private sector employees who have jointly applied with their employers to pay at these rates <br></li></ul></td><td class="ms-rteTableOddCol-default"><div><div> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_1FG.pdf" target="_blank">First year of obtaining SPR status</a></div></div></td><td class="ms-rteTableEvenCol-default" style="text-align:left;"><p><span style="color:#444444;"></span><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_2FG.pdf" target="_blank">Second year of obtaining SPR status</a></p></td></tr></tbody></table></td></tr></tbody></table><div>​​ <table class="ms-rteTable-default" cellspacing="0" style="width:100%;"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p>​​<strong>Table B1. Contribution rates from 1 January 2015 for public sector pensionable employees being:</strong> </p><ul><li><p>Singapore Citizen</p></li><li><p>SPR from the third year of obtaining SPR status</p></li><li><p>SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates</p></li></ul>​​<br> <table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:10%;"><div> <strong>Employee's </strong> <strong>age</strong></div><div> <strong>(yea</strong><strong>rs</strong><strong>) </strong> </div></td><td class="ms-rteTableOddCol-default" colspan="3" style="width:25%;"><div> <strong>Contribution Rates from 1 Jan 2015</strong></div><div> <strong> <em>(for pensionable wage component only)</em></strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2"><div> <strong>By Employer</strong></div><div> <strong>(% of wage)</strong></div></td><td class="ms-rteTableOddCol-default" bgcolor="#d2d2d2"><div> <strong>By Employee</strong></div><div> <strong>(% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2"><div> <strong>Total</strong></div><div> <strong>(% of wa</strong><strong>ge</strong><strong>) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">50 and below</td><td class="ms-rteTableOddCol-default">12.75</td><td class="ms-rteTableEvenCol-default">15 </td><td class="ms-rteTableOddCol-default">27.75 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55 </td><td class="ms-rteTableOddCol-default">12</td><td class="ms-rteTableEvenCol-default">14.25 </td><td class="ms-rteTableOddCol-default">26.25 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">9</td><td class="ms-rteTableEvenCol-default">9.75 </td><td class="ms-rteTableOddCol-default">18.75 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">6.375</td><td class="ms-rteTableEvenCol-default">5.625 </td><td class="ms-rteTableOddCol-default">12 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">5.625</td><td class="ms-rteTableEvenCol-default">3.75 </td><td class="ms-rteTableOddCol-default">9.375 </td></tr></tbody></table> <br>The CPF contribution rates for public sector pensionable employees whose monthly wages comprise both pensionable and non-pensionable wage components are found in the <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_SC.pdf" target="_blank">CPF Contribution Rates ​​Table</a>.​</td></tr></tbody></table> <br> <table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>​Table B2. Contribution rates from 1 January 2015 for public sector pensionable employees being:</strong> </p><ul><li><p>SPR during the first two years of obtaining SPR status</p></li></ul>​​<br> <table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2" style="text-align:center;"><td class="ms-rteTableEvenCol-default" style="width:33.33%;"> <strong>Employee Type</strong></td><td class="ms-rteTableOddCol-default" colspan="2" style="width:33.33%;"> <strong>Contribution Rates from 1 Jan 2015</strong> ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default"><p> <strong>Graduated employer-graduated employee rates</strong> for:</p><ul><li>Pensionable employees working in statutory boards and aided schools <br></li><p> <br> </p></ul></td><td class="ms-rteTableOddCol-default"> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_1GG.pdf" target="_blank">First year of obtaining SPR status</a></td><td class="ms-rteTableEvenCol-default"> <span style="color:#444444;"></span><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_2GG.pdf" target="_blank">Second year of obtaining SPR status</a></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default"><p> <strong>Full employer-graduated employee rates</strong> for:</p><ul><li>Pensionable employees working in Ministries <br></li><li>Pensionable employees working in statutory boards and aided schools who have jointly applied with their employers to pay at these rates </li></ul></td><td class="ms-rteTableOddCol-default"> <strong></strong> <strong> </strong><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_1FG.pdf" target="_blank">First year of obtaining SPR status</a></td><td class="ms-rteTableEvenCol-default" style="text-align:left;"><p> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_2FG.pdf" target="_blank">Second year of obtaining SPR status</a></p></td></tr></tbody></table></td></tr></tbody></table>    </div>587587
UnderstandWhat are the current CPF allocation rates?<p>CPF contributions are allocated first to the employee's Medisave Account, follow by the Special Account. The remainder is then allocated to the Ordinary Account.  Table C1 shows the prevailing allocation rates for private sector employees and public sector non-pensionable employees. Table C2 shows the allocation rates for public sector pensionable employees.​</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>​​Table C1. Contribution rates from 1 January 2015 for private sector employees and public sector non-pensionable employees </strong> ​ ​</p><table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:10%;"><p> <strong>Employe</strong><strong>e's </strong> <strong>age <br>(years) </strong></p><div> ​</div></td><td class="ms-rteTableOddCol-default" colspan="3" style="width:25%;"><div> <strong>Allocation Rates from 1 Jan 2015</strong></div><div> <strong>(for monthly wages ≥ $750)</strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2"><div> <strong>Ordinary Account</strong></div><div> <strong> (% of wage)</strong></div></td><td class="ms-rteTableOddCol-default"><div> <strong>Special Account</strong></div><div> <strong> (% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default"><div> <strong>Medisave Account</strong></div><div> <strong> (% of wage) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">35 and below</td><td class="ms-rteTableOddCol-default">23</td><td class="ms-rteTableEvenCol-default">6</td><td class="ms-rteTableOddCol-default">8</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 35 to 45</td><td class="ms-rteTableOddCol-default">21</td><td class="ms-rteTableEvenCol-default">7</td><td class="ms-rteTableOddCol-default">9</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 45 to 50</td><td class="ms-rteTableOddCol-default">19</td><td class="ms-rteTableEvenCol-default">8</td><td class="ms-rteTableOddCol-default">10</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55</td><td class="ms-rteTableOddCol-default">14</td><td class="ms-rteTableEvenCol-default">10.5</td><td class="ms-rteTableOddCol-default">10.5</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">12</td><td class="ms-rteTableEvenCol-default">2.5</td><td class="ms-rteTableOddCol-default">10.5</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">3.5</td><td class="ms-rteTableEvenCol-default">2</td><td class="ms-rteTableOddCol-default">10.5</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">1</td><td class="ms-rteTableEvenCol-default">1</td><td class="ms-rteTableOddCol-default">10.5</td></tr></tbody></table><p> <br>To determine CPF allocation in terms of 'ratio of contribution' for all employees including those earning monthly wages of <$750, refer to the <a href="/Assets/employers/Documents/CPFallocationrates_from1Jan2015_forPTEandNPEN.pdf" target="_blank">CPF allocation rates expressed as ratios of contribution</a>.</p></td></tr></tbody></table><p>  </p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>Table C2. Contribution rates from 1 January 2015 for public sector pensionable employees</strong></p><table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:10%;"><p> <strong>Employe</strong><strong>e's </strong><strong>age <br>(years) </strong></p><div> ​</div></td><td class="ms-rteTableOddCol-default" colspan="3" style="width:25%;"><div> <strong>Allocation Rates from 1 Jan 2015</strong></div><div> <strong>(for pensionable wage component only)</strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default"><div> <strong>Ordinary Account</strong></div><div> <strong> (% of wage)</strong></div></td><td class="ms-rteTableOddCol-default"><div> <strong>Special Account</strong></div><div> <strong> (% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default"><div> <strong>Medisave Account</strong></div><div> <strong> (% of wage) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">35 and below</td><td class="ms-rteTableOddCol-default">17.25</td><td class="ms-rteTableEvenCol-default">4.5</td><td class="ms-rteTableOddCol-default">6</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 35 to 45</td><td class="ms-rteTableOddCol-default">15.75</td><td class="ms-rteTableEvenCol-default">5.25</td><td class="ms-rteTableOddCol-default">6.75</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 45 to 50</td><td class="ms-rteTableOddCol-default">14.25</td><td class="ms-rteTableEvenCol-default">6</td><td class="ms-rteTableOddCol-default">7.5</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55</td><td class="ms-rteTableOddCol-default">10.5</td><td class="ms-rteTableEvenCol-default">7.875</td><td class="ms-rteTableOddCol-default">7.875</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">9</td><td class="ms-rteTableEvenCol-default">1.875</td><td class="ms-rteTableOddCol-default">7.875</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">3</td><td class="ms-rteTableEvenCol-default">1.5</td><td class="ms-rteTableOddCol-default">7.5</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">0.75</td><td class="ms-rteTableEvenCol-default">0.75</td><td class="ms-rteTableOddCol-default">7.875</td></tr></tbody></table><p> <br>To determine CPF allocation in terms of 'ratio of contribution' for public sector pensionable employees (pensionable component only), refer to the <a href="/Assets/employers/Documents/CPFallocationrates_from1Jan2015_forPEN.pdf" target="_blank">CPF allocation rates expressed as ratios of contribution</a>.</p></td></tr></tbody></table>588588
UnderstandWhat are the factors affecting CPF contribution and allocation rates?<p>The CPF contribution rate applicable for your employee depends on his:</p><ul><li>citizenship – Singapore Citizen or SPR in the first and second year or from the third year of obtaining SPR status;</li><li>age group; and </li><li><a href="/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees#Item592">total wages</a> for the calendar month. </li></ul><p>Unlike contribution rates, the allocation rates applicable for your employee depend on his employee type and age group.</p>584584
EvaluateHow do I determine the age groups of my employees?<p style="text-align:justify;">Different CPF contribution and allocation rates are applied on different age groups to ensure the employability of workers and to meet employees' needs at various stages of their lives respectively. See table below for the various age groups. </p><table width="100%" class="ms-rte-paste-settablesizes ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" style="width:50%;"> <strong>Age Groups for Contribution Rates</strong></td><td class="ms-rteTableOddCol-default" style="width:50%;"> <strong>Age Groups for Allocation Rates</strong></td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" rowspan="3" style="width:50%;">50 years and below ​ ​</td><td class="ms-rteTableOddCol-default" style="width:50%;">35 years and below</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:50%;">Above 35 to 45 years</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:50%;">Above 45 to 50 years</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 50 to 55 years ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 55 to 60 years ​</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 60 to 65 years ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 65 years ​</td></tr></tbody></table><p style="text-align:justify;"> <br>Your employee is considered to be 35, 45, 50, 55, 60 or 65 years old in the month of his 35th, 45th, 50th, 55th, 60th or 65th birthday. The employee will be above 35, 45, 50, 55, 60 or 65 years from the month after the month of his 35th, 45th, 50th, 55th, 60th or 65th birthday. </p><p style="text-align:justify;"> <span style="text-decoration:underline;"> <strong>Example</strong></span></p><p style="text-align:justify;">If your employee's 55<sup>th</sup> birthday is on 15 January 2015, the CPF contribution and allocation rates for:</p><ul><li>'Above 50 to 55 years' age group will be applicable up till January 2015; and</li><li>'Above 55 to 60 years' age group will apply from 1 February 2015 up to his 60th birthday month.</li></ul>585585
EvaluateWhere can I view the current CPF contribution rate booklets?<p>The current CPF contribution rate booklets (from 1 January 2015) can be found below:</p><ul><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below50_2015.pdf">CPF contribution rate booklet (Age group 50 years and below)</a> (0.62 MB) <br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2015.pdf">CPF contribution rate booklet (Age group above 50-55 years)</a> (0.69 MB)<br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2015.pdf">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.62 MB) <br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2015.pdf">CP</a><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2015.pdf">F contribution rate booklet (Age group above 60-65 years)</a> (0.56 MB)<br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2015.pdf">CPF contribution rate booklet (Age group above 65 years)</a> (0.45MB)</li></ul>586586
EvaluateWhere can I view the past CPF contribution and allocation rates?<p>The past CPF contribution and allocation rates prior to 1 January 2015 can be found <span lang="EN-SG"></span><a href="/Employers/EmployerGuides/employer-guides/paying-cpf-contributions/cpf-contribution-and-allocation-rates/otherstab#Others">here</a>. </p>589589
EvaluateWhat happens when my foreign employee becomes a SPR?<p>CPF contributions are payable once your foreign employee obtains SPR status. CPF contributions are payable at lower rates (i.e. graduated employer-graduated employee contribution rates) during the first two years of obtaining SPR status.</p><p>From the third year onwards, both you and SPR employee will contribute to CPF at full employer-full employee rates (i.e. rates applicable for a Singapore Citizen employee.)</p>590590
EvaluateHow do I determine the year of SPR status for my SPR employees?<p>The first year of obtaining SPR status starts from the date of SPR conversion. This refers to the date indicated on the entry permit (Form 5 or Form 5A) issued by the Immigrations and Checkpoints Authority of Singapore (ICA). It ends on the last day of the month of the first anniversary of SPR conversion. <font color="#000000" face="Times New Roman" size="3"> </font></p><p>The second year of obtaining SPR status starts from the first day of the month after the month of the first anniversary of SPR conversion. It ends on the last day of the month of the second anniversary of SPR conversion. </p> <font color="#000000" face="Times New Roman" size="3"> </font> <p>A SPR employee in his first two years of obtaining SPR status and his employer can jointly apply to CPF Board to contribute to CPF at higher rates:</p> <font color="#000000" face="Times New Roman" size="3"> </font> <ul><li><p>Full employer-graduated employee rates; or</p></li><li><p>Full employer-full employee rates. </p></li></ul><p>The third year of obtaining SPR status starts from the first day of the month after the month of the second anniversary of SPR conversion.</p><p> <strong><span style="text-decoration:underline;">Example</span><br></strong><br> If your employee obtained his SPR status on 15 January 2015, the start and end dates for first, second and third year of obtaining SPR status are shown in the table below:</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr bgcolor="#d2d2d2"><td class="ms-rteTable-default" style="width:50%;"> <strong style="color:#444444;">Year of obtaining SPR status</strong></td><td class="ms-rteTable-default" style="width:25%;"> <strong>Starts from</strong></td><td class="ms-rteTable-default" style="width:25%;"> <strong>Ends on</strong></td></tr><tr><td class="ms-rteTable-default" style="width:50%;">First year</td><td class="ms-rteTable-default" style="width:25%;">15 January 2015</td><td class="ms-rteTable-default" style="width:25%;">31 January 2016</td></tr><tr><td class="ms-rteTable-default" style="width:50%;">Second year</td><td class="ms-rteTable-default" style="width:25%;">1 February 2016</td><td class="ms-rteTable-default" style="width:25%;">31 January 2017</td></tr><tr><td class="ms-rteTable-default" style="width:50%;">Third year</td><td class="ms-rteTable-default" style="width:25%;">1 February 2017</td><td class="ms-rteTable-default" style="width:25%;">Not applicable</td></tr></tbody></table>613613
ApplyHow do I jointly apply with my SPR employees to pay CPF at higher rates for them during their first two years of obtaining SPR status?<ol style="list-style-type:decimal;"><li><p>Download and fill up <a href="/Assets/employers/Documents/FormCNR_PR_94A.pdf" target="_blank">Form CNR/PR/94A </a></p></li><li><p>Mail it to:<br> CPF Board<br> Employer Registration Section<br>79 Robinson Road<br> Singapore 068897</p></li></ol>623623

 

 

UnderstandWhat are the current CPF contribution rates?<p>The current CPF contribution rates are shown in the tables below. Tables A1 and A2 show the contribution rates for private sector employees and public sector non-pensionable employees. Tables B1 and B2 show the contribution rates for public sector pensionable employees. </p><p>The Government has announced the increase of the CPF contribution rates in the Singapore Budget 2014. This increase will apply to the wages earned from 1 January 2015. To find out more about the changes, please refer to the <a href="/Employers/News/news-categories-info/cpf-changes/2261">Singapore Budget 2014 CPF Initiatives</a>.</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>​​Table A1. Contribution rates from 1 January 2015 for private sector employees and public sector non-pensionable employees being:</strong> </p><ul><li><p>Singapore Citizen</p></li><li><p>SPR from the third year of obtaining SPR status</p></li><li><p>SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates </p></li></ul><div style="text-align:center;">​ ​</div><table class="ms-rteTable-default" cellspacing="0" style="width:100%;text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2" rowspan="2" style="width:10%;"> <strong>Employee's </strong> <strong>age<br></strong><strong>(yea</strong><strong>rs</strong><strong>) </strong> ​</td><td class="ms-rteTableOddCol-default" bgcolor="#d2d2d2" colspan="3" style="width:25%;"><div> <strong>Contribution Rates from 1 Jan 2015</strong></div><div> <strong><em>(for monthly wages ≥ $750)</em></strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default"><div> <strong>By Employer</strong></div><div> <strong>(% of wage)</strong></div></td><td class="ms-rteTableOddCol-default"><div> <strong>By Employee</strong></div><div> <strong>(% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default"><div> <strong>Total</strong></div><div> <strong>(% of wa</strong><strong>ge</strong><strong>) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">50 and below</td><td class="ms-rteTableOddCol-default">17</td><td class="ms-rteTableEvenCol-default">20 </td><td class="ms-rteTableOddCol-default">37 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55</td><td class="ms-rteTableOddCol-default">16</td><td class="ms-rteTableEvenCol-default">19 </td><td class="ms-rteTableOddCol-default">35 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">12</td><td class="ms-rteTableEvenCol-default">13 </td><td class="ms-rteTableOddCol-default">25 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">8.5</td><td class="ms-rteTableEvenCol-default">7.5 </td><td class="ms-rteTableOddCol-default">16 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">7.5</td><td class="ms-rteTableEvenCol-default">5 </td><td class="ms-rteTableOddCol-default">12.5 </td></tr></tbody></table><br>The CPF contribution rates for employees earning monthly wages of <$750 are found in the <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_SC.pdf" target="_blank">CPF Con​tribution Rates Table</a>.</td></tr></tbody></table><p style="text-align:justify;"> ​​<br> </p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p>​<strong>Table A2. Contribution rates from 1 January 2015 for private sector employees and public sector non-pensionable employees being:</strong></p><ul><li><p>SPR during the first two years of obtaining SPR status</p></li></ul><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2" style="text-align:center;"><td class="ms-rteTableEvenCol-default" style="width:33.33%;"> <strong>Employee Type</strong></td><td class="ms-rteTableOddCol-default" colspan="2" style="width:33.33%;"> <strong>Contribution Rates from 1 Jan 2015</strong> ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="height:113px;"><p> <strong>Graduated employer-graduated employee rates</strong> for:</p><ul><li>Private sector employees </li><li>Public sector non-pensionable employees working in statutory boards and aided schools</li></ul></td><td style="height:113px;"><div> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_1GG.pdf">First year of obtaining SPR status</a></div></td><td class="ms-rteTableEvenCol-default" style="height:113px;"> <a href="https://prd-cms-pre.apps.cpfb.gov.sg:9996/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_2GG.pdf"> </a><strong><span> </span></strong><span style="color:#444444;"></span><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_2GG.pdf">Second year of obtaining SPR status</a></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default"><p> <strong>Full employer-graduated employee rates</strong> for:</p><ul><li>Public sector non-pensionable employees working in Ministries</li><li>Public sector non-pensionable employees working in statutory boards and aided schools who have jointly applied with their employers to pay at these rates</li><li>Private sector employees who have jointly applied with their employers to pay at these rates <br></li></ul></td><td class="ms-rteTableOddCol-default"><div><div> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_1FG.pdf" target="_blank">First year of obtaining SPR status</a></div></div></td><td class="ms-rteTableEvenCol-default" style="text-align:left;"><p><span style="color:#444444;"></span><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPTEandNPEN_2FG.pdf" target="_blank">Second year of obtaining SPR status</a></p></td></tr></tbody></table></td></tr></tbody></table><div>​​ <table class="ms-rteTable-default" cellspacing="0" style="width:100%;"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p>​​<strong>Table B1. Contribution rates from 1 January 2015 for public sector pensionable employees being:</strong> </p><ul><li><p>Singapore Citizen</p></li><li><p>SPR from the third year of obtaining SPR status</p></li><li><p>SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates</p></li></ul>​​<br> <table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:10%;"><div> <strong>Employee's </strong> <strong>age</strong></div><div> <strong>(yea</strong><strong>rs</strong><strong>) </strong> </div></td><td class="ms-rteTableOddCol-default" colspan="3" style="width:25%;"><div> <strong>Contribution Rates from 1 Jan 2015</strong></div><div> <strong> <em>(for pensionable wage component only)</em></strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2"><div> <strong>By Employer</strong></div><div> <strong>(% of wage)</strong></div></td><td class="ms-rteTableOddCol-default" bgcolor="#d2d2d2"><div> <strong>By Employee</strong></div><div> <strong>(% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2"><div> <strong>Total</strong></div><div> <strong>(% of wa</strong><strong>ge</strong><strong>) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">50 and below</td><td class="ms-rteTableOddCol-default">12.75</td><td class="ms-rteTableEvenCol-default">15 </td><td class="ms-rteTableOddCol-default">27.75 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55 </td><td class="ms-rteTableOddCol-default">12</td><td class="ms-rteTableEvenCol-default">14.25 </td><td class="ms-rteTableOddCol-default">26.25 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">9</td><td class="ms-rteTableEvenCol-default">9.75 </td><td class="ms-rteTableOddCol-default">18.75 </td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">6.375</td><td class="ms-rteTableEvenCol-default">5.625 </td><td class="ms-rteTableOddCol-default">12 </td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">5.625</td><td class="ms-rteTableEvenCol-default">3.75 </td><td class="ms-rteTableOddCol-default">9.375 </td></tr></tbody></table> <br>The CPF contribution rates for public sector pensionable employees whose monthly wages comprise both pensionable and non-pensionable wage components are found in the <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_SC.pdf" target="_blank">CPF Contribution Rates ​​Table</a>.​</td></tr></tbody></table> <br> <table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>​Table B2. Contribution rates from 1 January 2015 for public sector pensionable employees being:</strong> </p><ul><li><p>SPR during the first two years of obtaining SPR status</p></li></ul>​​<br> <table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2" style="text-align:center;"><td class="ms-rteTableEvenCol-default" style="width:33.33%;"> <strong>Employee Type</strong></td><td class="ms-rteTableOddCol-default" colspan="2" style="width:33.33%;"> <strong>Contribution Rates from 1 Jan 2015</strong> ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default"><p> <strong>Graduated employer-graduated employee rates</strong> for:</p><ul><li>Pensionable employees working in statutory boards and aided schools <br></li><p> <br> </p></ul></td><td class="ms-rteTableOddCol-default"> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_1GG.pdf" target="_blank">First year of obtaining SPR status</a></td><td class="ms-rteTableEvenCol-default"> <span style="color:#444444;"></span><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_2GG.pdf" target="_blank">Second year of obtaining SPR status</a></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default"><p> <strong>Full employer-graduated employee rates</strong> for:</p><ul><li>Pensionable employees working in Ministries <br></li><li>Pensionable employees working in statutory boards and aided schools who have jointly applied with their employers to pay at these rates </li></ul></td><td class="ms-rteTableOddCol-default"> <strong></strong> <strong> </strong><a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_1FG.pdf" target="_blank">First year of obtaining SPR status</a></td><td class="ms-rteTableEvenCol-default" style="text-align:left;"><p> <a href="/Assets/employers/Documents/CPFconratetable_from1Jan2015_forPEN_2FG.pdf" target="_blank">Second year of obtaining SPR status</a></p></td></tr></tbody></table></td></tr></tbody></table>    </div>587587
UnderstandWhat are the current CPF allocation rates?<p>CPF contributions are allocated first to the employee's Medisave Account, follow by the Special Account. The remainder is then allocated to the Ordinary Account.  Table C1 shows the prevailing allocation rates for private sector employees and public sector non-pensionable employees. Table C2 shows the allocation rates for public sector pensionable employees.​</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>​​Table C1. Contribution rates from 1 January 2015 for private sector employees and public sector non-pensionable employees </strong> ​ ​</p><table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:10%;"><p> <strong>Employe</strong><strong>e's </strong> <strong>age <br>(years) </strong></p><div> ​</div></td><td class="ms-rteTableOddCol-default" colspan="3" style="width:25%;"><div> <strong>Allocation Rates from 1 Jan 2015</strong></div><div> <strong>(for monthly wages ≥ $750)</strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" bgcolor="#d2d2d2"><div> <strong>Ordinary Account</strong></div><div> <strong> (% of wage)</strong></div></td><td class="ms-rteTableOddCol-default"><div> <strong>Special Account</strong></div><div> <strong> (% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default"><div> <strong>Medisave Account</strong></div><div> <strong> (% of wage) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">35 and below</td><td class="ms-rteTableOddCol-default">23</td><td class="ms-rteTableEvenCol-default">6</td><td class="ms-rteTableOddCol-default">8</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 35 to 45</td><td class="ms-rteTableOddCol-default">21</td><td class="ms-rteTableEvenCol-default">7</td><td class="ms-rteTableOddCol-default">9</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 45 to 50</td><td class="ms-rteTableOddCol-default">19</td><td class="ms-rteTableEvenCol-default">8</td><td class="ms-rteTableOddCol-default">10</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55</td><td class="ms-rteTableOddCol-default">14</td><td class="ms-rteTableEvenCol-default">10.5</td><td class="ms-rteTableOddCol-default">10.5</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">12</td><td class="ms-rteTableEvenCol-default">2.5</td><td class="ms-rteTableOddCol-default">10.5</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">3.5</td><td class="ms-rteTableEvenCol-default">2</td><td class="ms-rteTableOddCol-default">10.5</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">1</td><td class="ms-rteTableEvenCol-default">1</td><td class="ms-rteTableOddCol-default">10.5</td></tr></tbody></table><p> <br>To determine CPF allocation in terms of 'ratio of contribution' for all employees including those earning monthly wages of <$750, refer to the <a href="/Assets/employers/Documents/CPFallocationrates_from1Jan2015_forPTEandNPEN.pdf" target="_blank">CPF allocation rates expressed as ratios of contribution</a>.</p></td></tr></tbody></table><p>  </p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr><td class="ms-rteTable-default" style="width:100%;"><p> <strong>Table C2. Contribution rates from 1 January 2015 for public sector pensionable employees</strong></p><table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:10%;"><p> <strong>Employe</strong><strong>e's </strong><strong>age <br>(years) </strong></p><div> ​</div></td><td class="ms-rteTableOddCol-default" colspan="3" style="width:25%;"><div> <strong>Allocation Rates from 1 Jan 2015</strong></div><div> <strong>(for pensionable wage component only)</strong> ​ ​</div></td></tr><tr class="ms-rteTableOddRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default"><div> <strong>Ordinary Account</strong></div><div> <strong> (% of wage)</strong></div></td><td class="ms-rteTableOddCol-default"><div> <strong>Special Account</strong></div><div> <strong> (% of wage) </strong></div></td><td class="ms-rteTableEvenCol-default"><div> <strong>Medisave Account</strong></div><div> <strong> (% of wage) </strong></div></td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">35 and below</td><td class="ms-rteTableOddCol-default">17.25</td><td class="ms-rteTableEvenCol-default">4.5</td><td class="ms-rteTableOddCol-default">6</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 35 to 45</td><td class="ms-rteTableOddCol-default">15.75</td><td class="ms-rteTableEvenCol-default">5.25</td><td class="ms-rteTableOddCol-default">6.75</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 45 to 50</td><td class="ms-rteTableOddCol-default">14.25</td><td class="ms-rteTableEvenCol-default">6</td><td class="ms-rteTableOddCol-default">7.5</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 50 to 55</td><td class="ms-rteTableOddCol-default">10.5</td><td class="ms-rteTableEvenCol-default">7.875</td><td class="ms-rteTableOddCol-default">7.875</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 55 to 60</td><td class="ms-rteTableOddCol-default">9</td><td class="ms-rteTableEvenCol-default">1.875</td><td class="ms-rteTableOddCol-default">7.875</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 60 to 65</td><td class="ms-rteTableOddCol-default">3</td><td class="ms-rteTableEvenCol-default">1.5</td><td class="ms-rteTableOddCol-default">7.5</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:10%;">Above 65</td><td class="ms-rteTableOddCol-default">0.75</td><td class="ms-rteTableEvenCol-default">0.75</td><td class="ms-rteTableOddCol-default">7.875</td></tr></tbody></table><p> <br>To determine CPF allocation in terms of 'ratio of contribution' for public sector pensionable employees (pensionable component only), refer to the <a href="/Assets/employers/Documents/CPFallocationrates_from1Jan2015_forPEN.pdf" target="_blank">CPF allocation rates expressed as ratios of contribution</a>.</p></td></tr></tbody></table>588588
UnderstandWhat are the factors affecting CPF contribution and allocation rates?<p>The CPF contribution rate applicable for your employee depends on his:</p><ul><li>citizenship – Singapore Citizen or SPR in the first and second year or from the third year of obtaining SPR status;</li><li>age group; and </li><li><a href="/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees#Item592">total wages</a> for the calendar month. </li></ul><p>Unlike contribution rates, the allocation rates applicable for your employee depend on his employee type and age group.</p>584584
EvaluateHow do I determine the age groups of my employees?<p style="text-align:justify;">Different CPF contribution and allocation rates are applied on different age groups to ensure the employability of workers and to meet employees' needs at various stages of their lives respectively. See table below for the various age groups. </p><table width="100%" class="ms-rte-paste-settablesizes ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" style="width:50%;"> <strong>Age Groups for Contribution Rates</strong></td><td class="ms-rteTableOddCol-default" style="width:50%;"> <strong>Age Groups for Allocation Rates</strong></td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" rowspan="3" style="width:50%;">50 years and below ​ ​</td><td class="ms-rteTableOddCol-default" style="width:50%;">35 years and below</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" style="width:50%;">Above 35 to 45 years</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" style="width:50%;">Above 45 to 50 years</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 50 to 55 years ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 55 to 60 years ​</td></tr><tr class="ms-rteTableEvenRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 60 to 65 years ​</td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:100%;">Above 65 years ​</td></tr></tbody></table><p style="text-align:justify;"> <br>Your employee is considered to be 35, 45, 50, 55, 60 or 65 years old in the month of his 35th, 45th, 50th, 55th, 60th or 65th birthday. The employee will be above 35, 45, 50, 55, 60 or 65 years from the month after the month of his 35th, 45th, 50th, 55th, 60th or 65th birthday. </p><p style="text-align:justify;"> <span style="text-decoration:underline;"> <strong>Example</strong></span></p><p style="text-align:justify;">If your employee's 55<sup>th</sup> birthday is on 15 January 2015, the CPF contribution and allocation rates for:</p><ul><li>'Above 50 to 55 years' age group will be applicable up till January 2015; and</li><li>'Above 55 to 60 years' age group will apply from 1 February 2015 up to his 60th birthday month.</li></ul>585585
EvaluateWhere can I view the current CPF contribution rate booklets?<p>The current CPF contribution rate booklets (from 1 January 2015) can be found below:</p><ul><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below50_2015.pdf">CPF contribution rate booklet (Age group 50 years and below)</a> (0.62 MB) <br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2015.pdf">CPF contribution rate booklet (Age group above 50-55 years)</a> (0.69 MB)<br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2015.pdf">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.62 MB) <br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2015.pdf">CP</a><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2015.pdf">F contribution rate booklet (Age group above 60-65 years)</a> (0.56 MB)<br></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2015.pdf">CPF contribution rate booklet (Age group above 65 years)</a> (0.45MB)</li></ul>586586
EvaluateWhere can I view the past CPF contribution and allocation rates?<p>The past CPF contribution and allocation rates prior to 1 January 2015 can be found <span lang="EN-SG"></span><a href="/Employers/EmployerGuides/employer-guides/paying-cpf-contributions/cpf-contribution-and-allocation-rates/otherstab#Others">here</a>. </p>589589
EvaluateWhat happens when my foreign employee becomes a SPR?<p>CPF contributions are payable once your foreign employee obtains SPR status. CPF contributions are payable at lower rates (i.e. graduated employer-graduated employee contribution rates) during the first two years of obtaining SPR status.</p><p>From the third year onwards, both you and SPR employee will contribute to CPF at full employer-full employee rates (i.e. rates applicable for a Singapore Citizen employee.)</p>590590
EvaluateHow do I determine the year of SPR status for my SPR employees?<p>The first year of obtaining SPR status starts from the date of SPR conversion. This refers to the date indicated on the entry permit (Form 5 or Form 5A) issued by the Immigrations and Checkpoints Authority of Singapore (ICA). It ends on the last day of the month of the first anniversary of SPR conversion. <font color="#000000" face="Times New Roman" size="3"> </font></p><p>The second year of obtaining SPR status starts from the first day of the month after the month of the first anniversary of SPR conversion. It ends on the last day of the month of the second anniversary of SPR conversion. </p> <font color="#000000" face="Times New Roman" size="3"> </font> <p>A SPR employee in his first two years of obtaining SPR status and his employer can jointly apply to CPF Board to contribute to CPF at higher rates:</p> <font color="#000000" face="Times New Roman" size="3"> </font> <ul><li><p>Full employer-graduated employee rates; or</p></li><li><p>Full employer-full employee rates. </p></li></ul><p>The third year of obtaining SPR status starts from the first day of the month after the month of the second anniversary of SPR conversion.</p><p> <strong><span style="text-decoration:underline;">Example</span><br></strong><br> If your employee obtained his SPR status on 15 January 2015, the start and end dates for first, second and third year of obtaining SPR status are shown in the table below:</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr bgcolor="#d2d2d2"><td class="ms-rteTable-default" style="width:50%;"> <strong style="color:#444444;">Year of obtaining SPR status</strong></td><td class="ms-rteTable-default" style="width:25%;"> <strong>Starts from</strong></td><td class="ms-rteTable-default" style="width:25%;"> <strong>Ends on</strong></td></tr><tr><td class="ms-rteTable-default" style="width:50%;">First year</td><td class="ms-rteTable-default" style="width:25%;">15 January 2015</td><td class="ms-rteTable-default" style="width:25%;">31 January 2016</td></tr><tr><td class="ms-rteTable-default" style="width:50%;">Second year</td><td class="ms-rteTable-default" style="width:25%;">1 February 2016</td><td class="ms-rteTable-default" style="width:25%;">31 January 2017</td></tr><tr><td class="ms-rteTable-default" style="width:50%;">Third year</td><td class="ms-rteTable-default" style="width:25%;">1 February 2017</td><td class="ms-rteTable-default" style="width:25%;">Not applicable</td></tr></tbody></table>613613
ApplyHow do I jointly apply with my SPR employees to pay CPF at higher rates for them during their first two years of obtaining SPR status?<ol style="list-style-type:decimal;"><li><p>Download and fill up <a href="/Assets/employers/Documents/FormCNR_PR_94A.pdf" target="_blank">Form CNR/PR/94A </a></p></li><li><p>Mail it to:<br> CPF Board<br> Employer Registration Section<br>79 Robinson Road<br> Singapore 068897</p></li></ol>623623

 

 

CPF Contribution CalculatorCPF Contribution Calculator<a href="http://www.cpf.gov.sg/cpf_info/Online/Contri.asp?prof=emp" target="_blank"><img alt="" src="/_layouts/15/IMAGES/ichtm.gif">Contri.asp</a>
Additional Wage Ceiling CalculatorAdditional Wage Ceiling Calculator<a href="https://www.cpf.gov.sg/cpf_trans/ssl/aw_cal/aw_input.asp?prof=mem" target="_blank"><img alt="" src="/_layouts/15/IMAGES/ichtm.gif">aw_input.asp</a>

 

 

 

 

 

 

Joint Application by Employer and Singapore Permanent Resident to Contribute CPF at Higher RatesJoint Application by Employer and Singapore Permanent Resident to Contribute CPF at Higher Rates<a href="/Assets/employers/Documents/Online_Demo/ES_PR_94A.swf" target="_blank" title="Joint Application by Employer and Singapore Permanent Resident to Contribute CPF at Higher Rates"><img alt="" src="/_layouts/15/IMAGES/icgen.gif">Joint Application by Employer and Singapore Permanent Resident to Contribute CPF at Higher Rates</a>

 

 

 

 

 

 

 

 

Joint Application by Employer and 1st/2nd Year Singapore Permanent Resident (SPR) Employee to Contribute CPF at Higher Rates<a href="/Assets/employers/Documents/FORM_PR94A.pdf" target="_blank" title="Joint Application by Employer and 1st/2nd Year Singapore Permanent Resident (SPR) Employee to Contribute CPF at Higher Rates"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">Joint Application by Employer and 1st/2nd Year Singapore Permanent Resident (SPR) Employee to Contribute CPF at Higher Rates</a><a href="http://www.cpf.gov.sg/cpf_info/EncryptQueryString.asp?tran_code=EASE&Application=FM_ID_ES_PR_94A&usertype=ER" target="_blank"><img alt="" src="/_layouts/15/IMAGES/ichtm.gif">EncryptQueryString.asp</a>FORM CNR/PR/94A (0.09MB) 00

 

 

GP0|#7cbce84d-2ca7-4063-a182-a4a849566c96;L0|#07cbce84d-2ca7-4063-a182-a4a849566c96|CPF Contribution and Allocation Rates;GTSet|#1fa3178a-6758-4e96-9b16-d8a2bdacf364;GPP|#0ff433c2-45f8-43be-8ff3-233de5deb9d2;GPP|#776f582a-793b-4e5d-b6cc-d36ebc5617d0

 

 

<h3> <strong>1. Past CPF Contribution and Allocation Rates</strong></h3><ul><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1January2014.pdf" target="_blank">From 1 January 2014 to 31 December 2014</a> </li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Sep%202012.pdf" target="_blank">From 1 September 2012 to 31 December 2013</a> </li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Sep%202011.pdf" target="_blank">From 1 September 2011 to 31 August 2012</a> </li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Mar%202011.pdf" target="_blank">From 1 March 2011 to 31 August 2011</a> </li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Sep2010.pdf" target="_blank">From 1 September 2010 to 28 February 2011</a> </li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Jul%202007.pdf" target="_blank">From 1 July 2007 to 31 August 2010</a> </li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Jan2006.pdf" target="_blank">From 1 January 2006 to 30 June 2007</a> </li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Jan2005.pdf" target="_blank">From 1 January 2005 to 31 December 2005</a> </li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Jan2004.pdf" target="_blank">From 1 January 2004 to 31 December 2004</a> </li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Oct2003.pdf" target="_blank">From 1 October 2003 to 31 December 2003</a> </li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Oct2002.pdf" target="_blank">From 1 October 2002 to 30 September 2003</a> </li><li> <a href="/Assets/employers/Documents/CPF_Contribution_and_Allocation_Rates_from_1_Jan_2001.pdf" target="_blank">From 1 January 2001 to 30 September 2002</a> </li><li> <a href="/Assets/employers/Documents/CPF_Contribution_and_Allocation_Rates_from_1_Apr_2000.pdf" target="_blank">From 1 April 2000 to 31 December 2000 </a></li><li> <a href="/Assets/employers/Documents/CPF_Contribution_and_Allocation_Rates_from_1_Jan_1999.pdf" target="_blank">From 1 January 1999 to 31 March 2000</a></li></ul> <br> <h3> <strong>2. CPF Contribution Rate Booklets<br></strong></h3><p> <strong>CPF Contribution Rate Booklets from 1 January 2015 to 31 December 2015 </strong></p><ul><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below50_2015.pdf">CPF contribution rate booklet (Age group 50 years and below)</a> </li><li><span><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a></span></li><li><span><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a></span></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a></li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a></li></ul><p> </p><p><strong>CPF </strong> <strong>Contribution Rate Booklets from 1 January 2014 to 31 December 2014</strong> </p><ul><li> <a href="/Assets/employers/Documents/conbook_below50_2014.pdf" target="_blank">CPF contribution rate booklet (Age group 50 years and below)</a> (0.80 MB) </li><li> <a href="/Assets/employers/Documents/conbook_50to55_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (0.86 MB) </li><li> <a href="/Assets/employers/Documents/conbook_55to60_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.80 MB) </li><li> <a href="/Assets/employers/Documents/conbook_60to65_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (0.75 MB) </li><li> <a href="/Assets/employers/Documents/conbook_above65_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.64 MB) </li></ul> <br>For a quick guide to the contribution rates, please refer to the <a href="/Assets/employers/Documents/conrates_guide_2014.pdf" target="_blank">Guide to CPF Contribution Rates from 1 January 2014</a>. <p> </p><p> <strong>CPF Contribution Rate Booklets from 1 September 2012 to 31 December 2013</strong> </p><ul><li>*<a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below35_2011.pdf" target="_blank">CPF contribution rate booklet (Age group 35 years and below)</a> (1.68 MB)</li><li>*<a href="/Assets/employers/Documents/conbook_35to50_2011Sept.pdf">CPF contribution rate booklet (Age group above 35-50 years)</a> (1.72 MB) </li><li> <a href="/Assets/employers/Documents/conbook_50to55_2012Sept.pdf" target="_blank"> CPF contribution rate booklet (Age group above 50-55 years)</a> (1.91 MB) </li><li> <a href="/Assets/employers/Documents/conbook_55to60_2012Sept.pdf" target="_blank"> CPF contribution rate booklet (Age group above 55-60 years)</a> (1.34 MB) </li><li> <a href="/Assets/employers/Documents/conbook_60to65_2012Sept.pdf" target="_blank"> CPF contribution rate booklet (Age group above 60-65 years)</a> (0.93 MB) </li><li>*<a href="/Assets/employers/Documents/conbook_above65_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.92 MB)</li></ul> <br> <strong>*</strong> There are no changes to these CPF contribution rate booklets. The rates from September 2011 are still applicable to the employees in these age groups for wages earned from September 2012.<p> </p><p> <strong>CPF Contribution Rate Booklets from 1 September 2011 to 31 August 2012</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below35_2011.pdf" target="_blank">CPF contribution rate booklet (Age group 35 years and below)</a> (1.68 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_35to50_2011Sept.pdf" target="_blank">CPF contribution rate booklet (Age group above 35-50 years)</a> (1.72 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2011Sept.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (1.56 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2011Sept.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (1.24 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2011Sept.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (1.01 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2011Sept.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.92 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 March 2011 to 31 August 2011</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_35to50_2011.pdf" target="_blank">CPF contribution rate booklet (Age group 35 years and below)</a> (3.04 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_35to50_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 35-50 years)</a> (3.04 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (2.70 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (2.03 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (1.47 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (1.22 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 September 2010 to 28 February 2011</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below35_2010.pdf" target="_blank">CPF contribution rate booklet (Age group 35 years and below)</a> (1.00 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_35to50_2011.pdf" target="_blank">CPF contribution rate booklet (Age group above 35-50 years)</a> (1.13 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2010.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (1.05 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2010.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.90 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2010.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (0.70 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2010.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.50 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 July 2007 to 31 August 2010</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below35_2007.pdf" target="_blank">CPF contribution rate booklet (Age group 35 years and below)</a> (1.00 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_35to50_2007.pdf" target="_blank">CPF contribution rate booklet (Age group above 35-50 years)</a> (1.02 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2007.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (0.90 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2007.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.80 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2007.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (0.60 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2007.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.60 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 January 2006 to 30 June 2007</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/Conbook-50below-2006.pdf" target="_blank">CPF contribution rate booklet (Age group 50 years and below)</a> (6.89 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook50to552006.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (3.72 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook55to602006.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (3.62 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook60to652006.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (3.43 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook65above2006.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (3.35 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 January 2005 to 31 December 2005</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook50below2005.pdf" target="_blank">CPF contribution rate booklet (Age group 50 years and below)</a> (2.71 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook50to552005.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (2.07 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook55to602005.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (2.10 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook60to652005.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (1.84 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook6065years2003Oct.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (1.56 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 January 2004 to 31 December 2004</strong> </p><ul><li> <a href="/Assets/employers/Documents/CONBOOK55ANDBELOW2004.pdf" target="_blank">CPF contribution rate booklet (Age group 55 years and below)</a> (1.9 MB) </li><li> <a href="/Assets/employers/Documents/CONBOOK5560YEARS2004.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (1.5 MB) </li><li> <a href="/Assets/employers/Documents/CONBOOK6065YEARS2004.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (1.5 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/CONBOOKABOVE65YEARS2004.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (1.2 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 October 2003 to 31 December 2003</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook55andbelow2003Oct.pdf" target="_blank">CPF contribution rate booklet (Age group 55 years and below)</a> (1.2 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook5560years2003Oct.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.9 MB) </li><li> <a href="/Assets/employers/Documents/conBook6065years2003Oct.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (0.6 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBookAbove65years2003Oct.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.6 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 October 2002 to 30 September 2003</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_55andbelow_arc2002.PDF" target="_blank">CPF contribution rate booklet (Age group 55 years and below)</a> (0.6 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_5560years_arc2002.PDF" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.5 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_6065years_arc2002.PDF" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (0.4 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_Above65years_arc2002.PDF" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.4 MB)</li></ul><p> </p><p> <strong>CPF Contribution Rate Booklets from 1 January 2001 to 30 September 2002</strong> </p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_55andbelow_arc2001.PDF" target="_blank">CPF contribution rate booklet (Age group 55 years and below)</a> (0.1 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_5560years_arc2001.PDF" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (0.1 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_6065years_arc2001.PDF" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (0.1 MB) </li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conBook_Above65years_arc2001.PDF" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (0.1 MB)</li></ul>