CPF Contributions in Singapore
Reviewed by the Commoner Law Editorial Team. Sourced from Singapore Acts of Parliament, subsidiary legislation, and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
The Central Provident Fund (CPF) is Singapore's mandatory social security savings scheme. Both employers and employees must contribute:
- Aged 55 and below: Employee 20% + Employer 17% = 37% total
- Above 55 to 60: Employee 18% + Employer 16% = 34% total (effective January 1, 2026)
- Above 60 to 65: Employee 12.5% + Employer 12.5% = 25% total (effective January 1, 2026)
- Above 65 to 70: Employee 7.5% + Employer 9% = 16.5% total
- Above 70: Employee 5% + Employer 7.5% = 12.5% total
Contributions are split into your Ordinary, Special, and MediSave accounts. Rates are lower for employees earning below $750/month. CPF contributions are mandatory for all Singapore citizens and permanent residents (with transitional rates in the first two years for new PRs).
Wage ceilings (effective 1 January 2026):
- Ordinary Wage (OW) ceiling: S$8,000 per month. Only the first S$8,000 of your monthly salary attracts CPF contributions — anything earned above is CPF-free. The OW ceiling completed its phased increase from S$6,000 (pre-2023) on 1 January 2026.
- CPF Annual Limit: S$37,740. This caps the total mandatory CPF contributions (OW + Additional Wages such as bonuses) per employee per calendar year, across all employers.
- Additional Wage (AW) ceiling formula: S$102,000 − Total OW subject to CPF for the year.
Your CPF funds are used for housing (HDB), healthcare (MediSave/MediShield Life), and retirement.
When does it apply?
- You are a Singapore citizen or permanent resident employee earning more than $50/month.
- Your employer must contribute regardless of whether you are full-time, part-time, casual, or on probation.
- Self-employed persons must contribute to their MediSave account if their net trade income exceeds $6,000/year.
- Foreign workers on work passes are not required to contribute to CPF.
What to Do If Your Employer Is Not Making CPF Contributions in Singapore
- Check your CPF statement monthly via the CPF website or the my cpf mobile app.
- If your employer is not contributing, report it to the CPF Board — late or non-payment is a criminal offence.
- Employers must pay contributions by the 14th of the following month. Late payment incurs interest at 18% per annum.
- For disputes about CPF contribution amounts, you can also approach TADM.
- Verify the OW ceiling is applied correctly: from 1 January 2026, only the first S$8,000/month is CPF-bearing. Total mandatory contributions across all employers in the calendar year are capped at the S$37,740 CPF Annual Limit — if you exceed this through multiple jobs or large bonuses, you can apply for a refund through the CPF Board.
What should you NOT do?
- Don't agree to waive CPF contributions — they are mandatory by law and any agreement to the contrary is void.
- Don't ignore short-payment — some employers under-declare wages to reduce CPF. This affects your housing, healthcare, and retirement funds.
- Don't confuse gross pay with CPF-applicable wages — certain allowances and reimbursements are excluded from CPF calculations.
Common Questions
What are the CPF contribution rates in Singapore for employees under 55?
For employees aged 55 and below, the total CPF contribution is 37% of wages — 20% from the employee and 17% from the employer. Rates step down at older ages: 34% total for 55–60, 25% for 60–65, 16.5% for 65–70, and 12.5% above 70. From 1 January 2026, only the first S$8,000/month (the Ordinary Wage ceiling) is CPF-bearing, and total mandatory contributions are capped by the S$37,740 CPF Annual Limit.
Do foreign workers pay CPF in Singapore?
No. Foreign workers on work passes are not required to contribute to CPF. Contributions are mandatory only for Singapore citizens and permanent residents earning more than S$50 a month, with transitional rates for new PRs in the first two years. Self-employed persons must contribute to MediSave if their net trade income exceeds S$6,000 a year.
What should I do if my Singapore employer is not paying CPF?
Late or non-payment is a criminal offence. Check your CPF statement monthly via the CPF website or the my cpf app, and report missing contributions to the CPF Board. Employers must pay by the 14th of the following month — late payment incurs interest at 18% per annum. You can also approach TADM for contribution disputes.
When does it apply — cpf contributions?
You are a Singapore citizen or permanent resident employee earning more than $50/month.Your employer must contribute regardless of whether you are full-time, part-time, casual, or on probation.Self-employed persons must contribute to their MediSave account if their net trade income exceeds $6,000/year.Foreign workers on work passes are not required to contribute to CPF.
What should I do if my employer has not been paying my CPF contributions in Singapore?
Check your CPF statement monthly via the CPF website or the my cpf mobile app.If your employer is not contributing, report it to the CPF Board — late or non-payment is a criminal offence.Employers must pay contributions by the 14th of the following month. Late payment incurs interest at 18% per annum.For disputes about CPF contribution amounts, you can also approach TADM.Verify the OW ceiling is applied correctly: from 1 January 2026, only the first S$8,000/month is CPF-bearing. Total mandatory contributions across all employers in the calendar year are capped at the S$37,740 CPF Annual Limit...
What should you NOT do — cpf contributions?
Don't agree to waive CPF contributions — they are mandatory by law and any agreement to the contrary is void.Don't ignore short-payment — some employers under-declare wages to reduce CPF. This affects your housing, healthcare, and retirement funds.Don't confuse gross pay with CPF-applicable wages — certain allowances and reimbursements are excluded from CPF calculations.