CPF Contribution Rates 2027
Use this table for a quick rate check, then calculate the rounded dollar amount with the 2027 calculator.
Full Contribution Rates (Wages Above $750)
| Age Band | Employer | Employee | Total | Calculate |
|---|---|---|---|---|
| ≤55 | 17% | 20% | 37% | Calculate |
| >55–60 | 16.5% | 19% | 35.5% | Calculate |
| >60–65 | 13% | 13% | 26% | Calculate |
| >65–70 | 9% | 7.5% | 16.5% | Calculate |
| >70 | 7.5% | 5% | 12.5% | Calculate |
These percentages apply to Singapore Citizens and SPRs from the third year onwards earning more than $750 in total wages for the month. Separate phased-in formulas apply at $750 or below. First- and second-year SPR rates depend on the contribution arrangement.
What Changed from 2026
- •The above-55-to-60 total rate increases from 34% to 35.5%.
- •The above-60-to-65 total rate increases from 25% to 26%.
- •The other age bands remain unchanged.
Wage Ceilings
Ordinary Wage (OW) ceiling: $8,000 per month
Annual salary ceiling: $102,000
CPF Annual Limit: $37,740
How CPF Dollar Amounts Are Rounded
Total CPF is rounded to the nearest dollar, with 50 cents rounded up. The employee share is rounded down to the nearest dollar. The employer share is the rounded total minus the employee share.
Low Wages and SPR Rates
Senior employees earning above $500 to $750 receive proportionally higher phased-in rates. Graduated contribution rates for first- and second-year SPRs do not change, while approved full-employer arrangements reflect the higher senior employer rates.
Frequently Asked Questions
What is the CPF rate above age 55 in 2027?
For full-rate wages above $750, it is 35.5% above 55-60 and 26% above 60-65.
What is the employer CPF rate in 2027?
It depends on age. For full-rate employees it is 17% at 55 and below, 16.5% above 55-60, 13% above 60-65, 9% above 65-70 and 7.5% above 70.
Is the CPF salary ceiling changing in 2027?
The published 2027 tables use an $8,000 monthly OW ceiling and a $102,000 annual salary ceiling.
Do these percentages apply below $750?
No. Phased-in formulas apply to wages of $750 or below.
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Reviewed by the CPF Calculator SG editorial team
Last reviewed: 16 August 2026
Rules effective: 1 January 2027