Singapore CPF Calculator — contributions, take-home pay and employer cost

How to calculate CPF contributions

Work out what lands in the employee's bank and what the hire actually costs you.

1. Check the rate table first

   Open the Rate Table tab and check the contribution rates and wage ceilings against cpf.gov.sg. Rates change, usually each January, and the table is editable precisely so you can keep it correct.

2. Enter the employee

   On the Wages tab pick the age band as at the end of the wage month, and set whether CPF is payable — it is not for foreign employees on work passes, though the Skills Development Levy still is.

3. Enter the wages

   Add the Ordinary Wages for the month and any Additional Wages such as a bonus. If you are checking the annual ceiling, enter the Ordinary Wages already subject to CPF earlier in the year.

4. Read the result

   The panel shows the employee and employer shares, take-home pay and total employer cost, with a full breakdown underneath. Click Download PDF for a printable summary.

This is an estimate for planning. Verify the final payable amount with the CPF Board before you submit a contribution.

How CPF contributions work

The Central Provident Fund is Singapore's mandatory savings scheme. For every month an employee works, both the employer and the employee contribute a percentage of wages into the employee's CPF accounts. The employee's share is deducted from their salary; the employer's share is paid on top of it, which is why a hire costs more than the headline salary.

The two wage types

• Ordinary Wages (OW) — pay for work done in that month: basic salary and monthly allowances. Capped by a monthly Ordinary Wage ceiling.
• Additional Wages (AW) — everything else: annual bonus, commission paid quarterly, leave encashment. Capped by an annual ceiling that counts the Ordinary Wages already subject to CPF during the year, which is why this calculator asks what you have paid so far.

Rates fall as employees get older

Contribution rates are highest for employees aged 55 and below and step down through several age bands. The bands and rates are set out in the editable table above. Rates have been rising for older workers over several years, so a figure you remember from a previous year is likely out of date — which is exactly why the table is editable rather than locked.

Who CPF applies to

CPF is payable for Singapore Citizens and Permanent Residents. Foreign employees on work passes are not covered by CPF — set "CPF payable" to no for them. Permanent Residents pay graduated, lower rates during their first two years, which this calculator does not include by default; if you need them, enter those percentages into the rate table.

Skills Development Levy

Separately from CPF, employers pay the Skills Development Levy on all employees — including foreign employees — at a small percentage of monthly remuneration, subject to a minimum and maximum. It is included in the employer cost figure when the checkbox is ticked.

What this calculator does not do

• It does not split contributions across the Ordinary, Special, MediSave and Retirement accounts.
• It does not apply graduated PR rates, or any scheme-specific relief or offset.
• It does not compute anything for self-employed persons, whose MediSave obligations work differently.
• It does not file or submit anything — CPF contributions are submitted through CPF EZPay.

Use it for budgeting an offer, sanity-checking a payslip or explaining a deduction to an employee. For the amount you actually submit, use the CPF Board's own calculator and your payroll system.

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