CPF for Permanent Residents
If you're a Singapore Permanent Resident, your CPF contribution rates start lower and increase over time. Here's a complete breakdown of the rates, rules, and what you need to know.
Last updated: June 2026 · Based on official CPF Board figures.
PR Contribution Rate Progression
When you first become a PR, you start with lower CPF contribution rates that gradually increase. After your third year as a PR, you pay the same rates as Singapore Citizens.
| PR Year | Employer (ER) | Employee (EE) | Total |
|---|---|---|---|
| 1st year | 4% | 5% | 9% |
| 2nd year | 9% | 15% | 24% |
| 3rd year onwards | 17% | 20% | 37% |
The rates above are for employees aged 55 and below. For older age bands, the 3rd year+ rates follow the citizen age-band schedule. Source: CPF Board — Employer contribution rates
✦ Example: $5,000 salary, 1st year PR
Employee deduction: $5,000 × 5% = $250
Employer contribution: $5,000 × 4% = $200
Total CPF: $450
Take-home pay: $5,000 − $250 = $4,750
How Is CPF Allocated Across Accounts?
Regardless of whether you are in your 1st, 2nd, or 3rd year as a PR, the allocation percentages across OA, SA, and MA remain the same as those for Singapore Citizens in the same age group.
| Age Group | OA | SA | MA |
|---|---|---|---|
| 55 and below | 62.17% | 16.21% | 21.62% |
| Above 55 to 60 | 28.26% | 27.17% | 44.57% |
| Above 60 to 65 | 20.59% | 23.53% | 55.88% |
| Above 65 to 70 | 15.38% | 19.23% | 65.38% |
| Above 70 | 13.33% | 16.67% | 70.00% |
Note: While allocation percentages are the same, the actual dollar amounts differ because your total contribution is lower in your 1st and 2nd years. Source: CPF Board — Allocation rates
What PRs Can and Cannot Do with CPF
✓ PRs Can
- Use OA for resale HDB flats and private property
- Earn the same interest rates as citizens
- Make voluntary top-ups under RSTU
- Claim tax relief on SA/RA top-ups
- Participate in CPFIS (investment scheme)
- Use MediSave for approved medical expenses
- Receive CPF LIFE payouts at age 65
✗ PRs Cannot
- Buy new BTO flats from HDB
- Withdraw CPF freely before age 55
- Receive Silver Support (citizens only)
- Receive Matched Retirement Savings Scheme top-ups (citizens only)
- Opt out of CPF contributions
Impact of Lower Rates in Years 1–2
While lower CPF rates in your first two years mean higher take-home pay, it also means slower CPF accumulation. Here's a comparison using a $5,000 monthly salary:
| Period | Total CPF / Month | Take-Home |
|---|---|---|
| 1st year | $450 | $4,750 |
| 2nd year | $1,200 | $4,250 |
| 3rd year+ | $1,850 | $4,000 |
If you plan to stay in Singapore long-term, consider making voluntary top-ups to your SA during your first two years to compensate for the lower mandatory contributions.
Key Facts at a Glance
| Item | Detail |
|---|---|
| 1st year total rate | 9% (ER 4% + EE 5%) |
| 2nd year total rate | 24% (ER 9% + EE 15%) |
| 3rd year+ total rate | 37% (ER 17% + EE 20%) |
| OW ceiling | $8,000/month |
| Interest rates | Same as citizens (OA 2.5%, SA/MA 4%) |
| Allocation rates | Same as citizens by age group |
| Housing | Resale HDB + private property |
| CPF LIFE eligibility | Yes, from age 65 |
| Tax relief on top-ups | Up to $8,000 (self) + $8,000 (family) |
Related Calculators
Contribution Calculator
See your exact CPF deduction for your PR year
Interest Calculator
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Tax Relief Calculator
See how much tax you save with top-ups
Retirement Sum Calculator
Check if you're on track for FRS
Frequently Asked Questions
When do CPF contributions start for new PRs?
CPF contributions begin from the date you obtain your Permanent Resident status. Your employer must start contributing from the month your PR status takes effect. The contribution rates depend on which year of PR status you are in.
How do PR contribution rates change over time?
PR contribution rates increase in three stages: 1st year (employer 4%, employee 5% = 9% total), 2nd year (employer 9%, employee 15% = 24% total), and 3rd year onwards (same as Singapore Citizens — employer 17%, employee 20% = 37% total for age 55 and below).
Do PRs get the same CPF interest rates as citizens?
Yes. PRs earn the same CPF interest rates as Singapore Citizens: 2.5% on OA, 4% on SA and MA, plus the extra 1% on the first $60,000 of combined balances. The rates are identical regardless of residency status.
Can PRs use CPF for HDB housing?
Yes, PRs can use their OA savings for property purchases, but there are restrictions. PRs can only buy resale HDB flats (not new BTO flats) and must meet the Ethnic Integration Policy (EIP) and Singapore PR Quota requirements. PRs can also use CPF for private property purchases.
Can PRs withdraw their CPF if they leave Singapore?
Yes. If a PR permanently leaves Singapore and renounces their PR status, they can apply to withdraw their CPF savings. However, this is a one-way decision — once you renounce PR and withdraw CPF, you lose PR status and cannot easily regain it.
Disclaimer: CPF Calculator SG is an independent website and is not affiliated with the CPF Board or any Singapore government agency. All figures are based on publicly available information from cpf.gov.sg. Always verify details with the official CPF Board website. This page does not constitute financial advice.