Guide to
CPF CONTRIBUTION RATES
FROM 1 JANUARY 2014
Contents
Page
General Information ……………………………………..…………….………………………….…………..… 1
CPF Contribution Rate Table for Singapore Citizen & 3rd Year Onwards Singapore Permanent Resident …... 2
Using CPF Contribution Amount Tables for Wages >$500 to <$750 ……..……………..…………................. 3
CPF Contribution Amount Tables for Singapore Citizen & 3rd Year Onwards Singapore Permanent Resident
•
50 Years & Below ….……..…..……………….…….………..……………..………….................
4
•
Above 50 to 55 Years ………..…………..………………….…………………………..................
6
•
Above 55 to 60 Years ……..……………..………………….…………………………..................
8
•
Above 60 to 65 Years …..………………..………………….…………………………..................
10
•
Above 65 Years ……………………..………………..….…….……………………………..…..… 11
Graduated Employer & Employee (G/G) CPF Contribution Rate Tables for Singapore Permanent Resident
•
During 1st Year of Singapore Permanent Resident Status ….……………………………………… 12
•
During 2nd Year of Singapore Permanent Resident Status …………………………………….….. 13
Full Employer & Graduated Employee (F/G) CPF Contribution Rate Tables for Singapore Permanent Resident
•
During 1st Year of Singapore Permanent Resident Status …….…………………………………… 14
•
During 2nd Year of Singapore Permanent Resident Status…….…….………………………….…. 15
General Information
Change of Age Group
The CPF contribution rate changes as an employee moves to the next age group. The new rates will apply from the
first day of the month after the employee turns 50, 55, 60 or 65. The age groups are:
• 50 years & below
• Above 50 to 55 years
• Above 55 to 60 years
• Above 60 to 65 years
• Above 65 years
Calculating CPF Contributions
If your employee is earning wages of >$500 to <$750 in a calendar month, you can refer to the CPF Contribution
Amount Tables (see page 4 to 11) to determine the CPF contributions for a Singapore Citizen or 3rd year onwards
Singapore Permanent Resident.
You can also use the CPF Contribution Calculator at www.cpf.gov.sg or the CPF Contribution Rate Tables (see page
2 and 12 to 15) to compute the CPF contributions.
Using CPF Contribution Rate Tables
Example 1. Singapore Citizen (40 years old) with total wages ≤ $500
a) Ordinary wages
= $420.55
b) Additional wages
= $0.00
c) Total CPF contribution
= 16% ($420.55)
= $67.29 = $67.00 (rounded to nearest dollar)
d) Employee’s share of CPF contribution = $0.00
e) Employer’s share of CPF contribution = $67.00 – $0.00 = $67.00
Example 2. Singapore Citizen (40 years old) with total wages > $750
a) Ordinary wages
= $429.75
b) Additional wages
= $400.00
c) Total CPF contribution
= 36% ($429.75) + 36% ($400.00)
= $298.71 = $299.00 (rounded to nearest dollar)
d) Employee’s share of CPF contribution = 20% ($429.75) + 20% ($400.00)
= $165.95 = $165.00 (dropped the cents)
e) Employer’s share of CPF contribution = $299.00 – $165.00 = $134.00
Example 3. Singapore Citizen (40 years old) with total wages > $750
a) Ordinary wages
b) Additional wages
c) Total CPF contribution
=
=
=
=
$5,500.00 (to cap at $5,000.00)
$500.75
36% ($5,000.00) + 36% ($500.75)
$1,980.27 = $1,980.00 (rounded to nearest dollar)
d) Employee’s share of CPF contribution = 20% ($5,000.00) + 20% ($500.75)
= $1,100.15 = $1,100.00 (dropped the cents)
e) Employer’s share of CPF contribution = $1,980.00 – $1,100.00 = $880.00
1 CPF Contribution Rate (From 1 January 2014) Table for
Singapore Citizen or Singapore Permanent Resident (3rd Year Onwards)
Employee’s
Age
50 years
& below
Above 50
to 55 years
Above 55
to 60 years
Above 60
to 65 years
Above
65 years
Employee’s total wages
Total CPF contributions
Employee’s share
for the calendar month (Employer’s & Employee’s share)
of CPF contributions
≤ $50
Nil
Nil
> $50 to $500
16% (TW)
Nil
> $500 to < $750
Please refer to CPF Contribution Amount Table on page 4
≥ $750
[36% (OW)]* + 36% (AW)
[20% (OW)]* + 20% (AW)
* Max. of $1,800
* Max. of $1,000
≤ $50
Nil
Nil
> $50 to $500
14% (TW)
Nil
> $500 to < $750
Please refer to CPF Contribution Amount Table on page 6
≥ $750
[32.5% (OW)]* + 32.5% (AW)
[18.5% (OW)]* + 18.5% (AW)
* Max. of $1,625
* Max. of $925
≤ $50
Nil
Nil
> $50 to $500
10.5% (TW)
Nil
> $500 to < $750
Please refer to CPF Contribution Amount Table on page 8
≥ $750
[23.5% (OW)]* + 23.5% (AW)
[13% (OW)]* + 13% (AW)
* Max. of $1,175
* Max. of $650
≤ $50
Nil
Nil
> $50 to $500
7% (TW)
Nil
> $500 to < $750
Please refer to CPF Contribution Amount Table on page 10
≥ $750
[14.5% (OW)]* + 14.5% (AW)
[7.5% (OW)]* + 7.5% (AW)
*Max. of $725
* Max. of $375
≤ $50
Nil
Nil
> $50 to $500
6.5% (TW)
Nil
> $500 to < $750
Please refer to CPF Contribution Amount Table on page 11
≥ $750
[11.5% (OW)]* + 11.5% (AW)
[5% (OW)]* + 5% (AW)
* Max. of $575
* Max. of $250
Notes:
OW : Ordinary Wages (capped at OW Ceiling of $5,000)
AW : Additional Wages
TW : Total Wages = OW + AW
1) CPF contributions are computed based on an employee’s TW for a calendar month.
a. OW are wages due or granted wholly and exclusively in respect of an employee’s employment in that
month and payable on or before the due date for payment of CPF contributions for that month. The
amount of OW on which CPF is payable is capped at the OW ceiling.
b. AW are wages which are not granted wholly and exclusively for the month. Examples include annual
bonus, leave pay and other payments made at intervals of more than a month. The amount of AW on
which CPF is payable is capped at the annual AW Ceiling.
2) Steps to compute CPF contribution:
a. Compute the total CPF contribution (rounded to the nearest dollar). An amount of 50 cents should be
regarded as an additional dollar.
b. Compute the employee’s share of CPF contribution (cents should be dropped)
c. Employer’s share = Total contribution – Employee’s share
2
Using CPF Contribution Amount Tables for Wages >$500 to <$750
If your employee is earning wages of >$500 to <$750 in a calendar month, you can use the CPF Contribution
Amount Tables (see page 4 to 11) to determine the CPF contributions for a Singapore Citizen or 3rd year onwards
Singapore Permanent Resident.
Step 1 : Determine the age group the employee is in
Step 2 : Determine the total wages for the employee
Step 3 : Check the relevant pages (see page 4 to 11) for the corresponding total CPF contribution and the
employee’s share of CPF contributions.
Example 1.
Step 1:
Singapore Citizen (40 years old)
Step 2:
Ordinary wages
=
Additional wages =
Total wages
=
$546.00
$0.00
$546.00
Step 3:
Turn to page 4 and refer to wage range $545.40 to $546.66
Total CPF contribution
= $115
Employee’s share of CPF contribution = $27
Employer’s share of CPF contribution = $115 – $27 = $88
Example 2.
Step 1:
Singapore Citizen (52 years old)
Step 2:
Ordinary wages
=
Additional wages =
Total wages
=
$500.00
$240.00
$740.00
Step 3:
Turn to page 7 and refer to wage range $739.64 to $741.00
Total CPF contribution
= $237
Employee’s share of CPF contribution = $133
Employer’s share of CPF contribution = $237 – $133 = $104
3
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
50 Years & Below
Total Wages ($)
From
To
Contribution ($)
Total Wages ($)
Total Employee
From
To
Total CPF Contribution
= 16% (TW)
Employee’s Contribution = $0
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
544.99
545.39
546.66
546.71
548.02
114
114
115
115
116
26
27
27
28
28
588.34
588.82
590.00
590.14
591.45
588.81
589.99
590.13
591.44
591.66
147
148
148
149
150
53
53
54
54
54
548.03
548.34
549.35
550.00
550.66
548.33
549.34
549.99
550.65
551.66
117
117
118
118
119
28
29
29
30
30
591.67
592.77
593.34
594.08
595.00
592.76
593.33
594.07
594.99
595.39
150
151
151
152
152
55
55
56
56
57
4
5
5
5
6
551.67
551.98
553.29
553.34
554.61
551.97
553.28
553.33
554.60
554.99
119
120
121
121
122
31
31
31
32
32
595.40
596.67
596.72
598.03
598.34
596.66
596.71
598.02
598.33
599.34
153
153
154
155
155
57
58
58
58
59
89
89
90
90
91
6
7
7
8
8
555.00
555.93
556.67
557.24
558.34
555.92
556.66
557.23
558.33
558.55
122
123
123
124
124
33
33
34
34
35
599.35
600.00
600.66
601.67
601.98
599.99
600.65
601.66
601.97
603.28
156
156
157
157
158
59
60
60
61
61
515.13
516.44
516.66
517.76
518.33
91
92
93
93
94
9
9
9
10
10
558.56
559.87
560.00
561.19
561.67
559.86
559.99
561.18
561.66
562.49
125
126
126
127
127
35
35
36
36
37
603.29
603.34
604.61
605.00
605.93
603.33
604.60
604.99
605.92
606.66
159
159
160
160
161
61
62
62
63
63
518.34
519.08
520.00
520.40
521.67
519.07
519.99
520.39
521.66
521.71
94
95
95
96
96
11
11
12
12
13
562.50
563.34
563.82
565.00
565.14
563.33
563.81
564.99
565.13
566.44
128
128
129
129
130
37
38
38
39
39
606.67
607.24
608.34
608.56
609.87
607.23
608.33
608.55
609.86
609.99
161
162
162
163
164
64
64
65
65
65
521.72
523.03
523.34
524.35
525.00
523.02
523.33
524.34
524.99
525.65
97
98
98
99
99
13
13
14
14
15
566.45
566.67
567.77
568.34
569.08
566.66
567.76
568.33
569.07
569.99
131
131
132
132
133
39
40
40
41
41
610.00
611.19
611.67
612.50
613.34
611.18
611.66
612.49
613.33
613.81
164
165
165
166
166
66
66
67
67
68
525.66
526.67
526.98
528.29
528.34
526.66
526.97
528.28
528.33
529.60
100
100
101
102
102
15
16
16
16
17
570.00
570.40
571.67
571.72
573.03
570.39
571.66
571.71
573.02
573.33
133
134
134
135
136
42
42
43
43
43
613.82
615.00
615.14
616.45
616.67
614.99
615.13
616.44
616.66
617.76
167
167
168
169
169
68
69
69
69
70
529.61
530.00
530.93
531.67
532.24
529.99
530.92
531.66
532.23
533.33
103
103
104
104
105
17
18
18
19
19
573.34
574.35
575.00
575.66
576.67
574.34
574.99
575.65
576.66
576.97
136
137
137
138
138
44
44
45
45
46
617.77
618.34
619.08
620.00
620.40
618.33
619.07
619.99
620.39
621.66
170
170
171
171
172
70
71
71
72
72
533.34
533.56
534.87
535.00
536.19
533.55
534.86
534.99
536.18
536.66
105
106
107
107
108
20
20
20
21
21
576.98
578.29
578.34
579.61
580.00
578.28
578.33
579.60
579.99
580.92
139
140
140
141
141
46
46
47
47
48
621.67
621.72
623.03
623.34
624.35
621.71
623.02
623.33
624.34
624.99
172
173
174
174
175
73
73
73
74
74
536.67
537.50
538.34
538.82
540.00
537.49
538.33
538.81
539.99
540.13
108
109
109
110
110
22
22
23
23
24
580.93
581.67
582.24
583.34
583.56
581.66
582.23
583.33
583.55
584.86
142
142
143
143
144
48
49
49
50
50
625.00
625.66
626.67
626.98
628.29
625.65
626.66
626.97
628.28
628.33
175
176
176
177
178
75
75
76
76
76
540.14
541.45
541.67
542.77
543.34
541.44
541.66
542.76
543.33
544.07
111
112
112
113
113
24
24
25
25
26
584.87
585.00
586.19
586.67
587.50
584.99
586.18
586.66
587.49
588.33
145
145
146
146
147
50
51
51
52
52
628.34
629.61
630.00
630.93
631.67
629.60
629.99
630.92
631.66
632.23
178
179
179
180
180
77
77
78
78
79
50.01
500.00
500.01
500.66
501.67
501.98
503.29
500.65
501.66
501.97
503.28
503.33
80
81
81
82
83
NIL
NIL
1
1
1
544.08
545.00
545.40
546.67
546.72
503.34
504.61
505.00
505.93
506.67
504.60
504.99
505.92
506.66
507.23
83
84
84
85
85
2
2
3
3
4
507.24
508.34
508.56
509.87
510.00
508.33
508.55
509.86
509.99
511.18
86
86
87
88
88
511.19
511.67
512.50
513.34
513.82
511.66
512.49
513.33
513.81
514.99
515.00
515.14
516.45
516.67
517.77
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
4
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
50 Years & Below
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
632.24
633.34
633.56
634.87
635.00
633.33
633.55
634.86
634.99
636.18
181
181
182
183
183
79
80
80
80
81
673.03
673.34
674.35
675.00
675.66
673.33
674.34
674.99
675.65
676.66
212
212
213
213
214
103
104
104
105
105
713.34
713.82
715.00
715.14
716.45
713.81
714.99
715.13
716.44
716.66
242
243
243
244
245
128
128
129
129
129
636.19
636.67
637.50
638.34
638.82
636.66
637.49
638.33
638.81
639.99
184
184
185
185
186
81
82
82
83
83
676.67
676.98
678.29
678.34
679.61
676.97
678.28
678.33
679.60
679.99
214
215
216
216
217
106
106
106
107
107
716.67
717.77
718.34
719.08
720.00
717.76
718.33
719.07
719.99
720.39
245
246
246
247
247
130
130
131
131
132
640.00
640.14
641.45
641.67
642.77
640.13
641.44
641.66
642.76
643.33
186
187
188
188
189
84
84
84
85
85
680.00
680.93
681.67
682.24
683.34
680.92
681.66
682.23
683.33
683.55
217
218
218
219
219
108
108
109
109
110
720.40
721.67
721.72
723.03
723.34
721.66
721.71
723.02
723.33
724.34
248
248
249
250
250
132
133
133
133
134
643.34
644.08
645.00
645.40
646.67
644.07
644.99
645.39
646.66
646.71
189
190
190
191
191
86
86
87
87
88
683.56
684.87
685.00
686.19
686.67
684.86
684.99
686.18
686.66
687.49
220
221
221
222
222
110
110
111
111
112
724.35
725.00
725.66
726.67
726.98
724.99
725.65
726.66
726.97
728.28
251
251
252
252
253
134
135
135
136
136
646.72
648.03
648.34
649.35
650.00
648.02
648.33
649.34
649.99
650.65
192
193
193
194
194
88
88
89
89
90
687.50
688.34
688.82
690.00
690.14
688.33
688.81
689.99
690.13
691.44
223
223
224
224
225
112
113
113
114
114
728.29
728.34
729.61
730.00
730.93
728.33
729.60
729.99
730.92
731.66
254
254
255
255
256
136
137
137
138
138
650.66
651.67
651.98
653.29
653.34
651.66
651.97
653.28
653.33
654.60
195
195
196
197
197
90
91
91
91
92
691.45
691.67
692.77
693.34
694.08
691.66
692.76
693.33
694.07
694.99
226
226
227
227
228
114
115
115
116
116
731.67
732.24
733.34
733.56
734.87
732.23
733.33
733.55
734.86
734.99
256
257
257
258
259
139
139
140
140
140
654.61
655.00
655.93
656.67
657.24
654.99
655.92
656.66
657.23
658.33
198
198
199
199
200
92
93
93
94
94
695.00
695.40
696.67
696.72
698.03
695.39
696.66
696.71
698.02
698.33
228
229
229
230
231
117
117
118
118
118
735.00
736.19
736.67
737.50
738.34
736.18
736.66
737.49
738.33
738.81
259
260
260
261
261
141
141
142
142
143
658.34
658.56
659.87
660.00
661.19
658.55
659.86
659.99
661.18
661.66
200
201
202
202
203
95
95
95
96
96
698.34
699.35
700.00
700.66
701.67
699.34
699.99
700.65
701.66
701.97
231
232
232
233
233
119
119
120
120
121
738.82
740.00
740.14
741.45
741.67
739.99
740.13
741.44
741.66
742.76
262
262
263
264
264
143
144
144
144
145
661.67
662.50
663.34
663.82
665.00
662.49
663.33
663.81
664.99
665.13
203
204
204
205
205
97
97
98
98
99
701.98
703.29
703.34
704.61
705.00
703.28
703.33
704.60
704.99
705.92
234
235
235
236
236
121
121
122
122
123
742.77
743.34
744.08
745.00
745.40
743.33
744.07
744.99
745.39
746.66
265
265
266
266
267
145
146
146
147
147
665.14
666.45
666.67
667.77
668.34
666.44
666.66
667.76
668.33
669.07
206
207
207
208
208
99
99
100
100
101
705.93
706.67
707.24
708.34
708.56
706.66
707.23
708.33
708.55
709.86
237
237
238
238
239
123
124
124
125
125
746.67
746.72
748.03
748.34
749.35
746.71
748.02
748.33
749.34
749.99
267
268
269
269
270
148
148
148
149
149
669.08
670.00
670.40
671.67
671.72
669.99
670.39
671.66
671.71
673.02
209
209
210
210
211
101
102
102
103
103
709.87
710.00
711.19
711.67
712.50
709.99
711.18
711.66
712.49
713.33
240
240
241
241
242
125
126
126
127
127
≥ 750.00
Total CPF Contribution
= [36% (OW)]* + 36% (AW)
*Max. total CPF contribution on OW is $1,800
Employee’s Contribution
= [20% (OW)]^ + 20% (AW)
^Max. employee’s contribution on OW is $1,000
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
5
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
Above 50 to 55 Years
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Total CPF Contribution
= 14% (TW)
Employee’s Contribution
= $0
545.04
545.32
546.76
546.84
548.20
101
101
102
103
103
24
25
25
25
26
588.29
588.49
589.93
590.10
591.37
548.21
548.65
549.65
550.46
551.08
548.64
549.64
550.45
551.07
552.25
104
104
105
105
106
26
27
27
28
28
591.90
592.81
593.70
594.25
595.50
4
5
5
5
6
552.26
552.52
553.96
554.06
555.40
552.51
553.95
554.05
555.39
555.85
106
107
108
108
109
29
29
29
30
30
79
79
80
80
81
6
7
7
8
8
555.86
556.84
557.66
558.28
559.46
556.83
557.65
558.27
559.45
559.71
109
110
110
111
111
516.54
517.98
518.01
519.42
519.81
81
82
83
83
84
9
9
9
10
10
559.72
561.16
561.27
562.59
563.07
561.15
561.26
562.58
563.06
564.02
519.82
520.87
521.63
522.31
523.43
520.86
521.62
522.30
523.42
523.74
84
85
85
86
86
11
11
12
12
13
564.03
564.87
565.47
566.67
566.91
523.75
525.18
525.23
526.62
527.03
525.17
525.22
526.61
527.02
528.05
87
88
88
89
89
13
13
14
14
15
528.06
528.83
529.50
530.64
530.94
528.82
529.49
530.63
530.93
532.37
90
90
91
91
92
532.38
532.44
533.82
534.24
535.26
532.43
533.81
534.23
535.25
536.03
536.04
536.70
537.84
538.13
539.57
539.64
541.01
541.45
542.45
543.25
50.01
500.00
500.01
500.72
501.81
502.16
503.60
500.71
501.80
502.15
503.59
503.60
70
71
71
72
73
NIL
NIL
1
1
1
543.89
545.05
545.33
546.77
546.85
503.61
505.04
505.41
506.48
507.21
505.03
505.40
506.47
507.20
507.91
73
74
74
75
75
2
2
3
3
4
507.92
509.01
509.36
510.80
510.82
509.00
509.35
510.79
510.81
512.23
76
76
77
78
78
512.24
512.62
513.67
514.42
515.11
512.61
513.66
514.41
515.10
516.21
516.22
516.55
517.99
518.02
519.43
131
132
133
133
134
49
49
49
50
50
592.80
593.69
594.24
595.49
595.68
134
135
135
136
136
51
51
52
52
53
595.69
597.13
597.30
598.57
599.10
597.12
597.29
598.56
599.09
599.99
137
138
138
139
139
53
53
54
54
55
31
31
32
32
33
600.00
600.91
601.44
602.71
602.88
600.90
601.43
602.70
602.87
604.31
140
140
141
141
142
55
56
56
57
57
112
113
113
114
114
33
33
34
34
35
604.32
604.51
605.76
606.31
607.20
604.50
605.75
606.30
607.19
608.10
143
143
144
144
145
57
58
58
59
59
564.86
565.46
566.66
566.90
568.34
115
115
116
116
117
35
36
36
37
37
608.11
608.64
609.91
610.08
611.52
608.63
609.90
610.07
611.51
611.71
145
146
146
147
148
60
60
61
61
61
568.35
568.47
569.79
570.28
571.23
568.46
569.78
570.27
571.22
572.07
118
118
119
119
120
37
38
38
39
39
611.72
612.95
613.52
614.39
615.32
612.94
613.51
614.38
615.31
615.82
148
149
149
150
150
62
62
63
63
64
15
16
16
17
17
572.08
572.67
573.88
574.11
575.54
572.66
573.87
574.10
575.53
575.67
120
121
121
122
123
40
40
41
41
41
615.83
617.12
617.27
618.71
618.92
617.11
617.26
618.70
618.91
620.14
151
151
152
153
153
64
65
65
65
66
93
93
94
94
95
17
18
18
19
19
575.68
576.98
577.48
578.42
579.28
576.97
577.47
578.41
579.27
579.85
123
124
124
125
125
42
42
43
43
44
620.15
620.73
621.59
622.53
623.03
620.72
621.58
622.52
623.02
624.32
154
154
155
155
156
66
67
67
68
68
536.69
537.83
538.12
539.56
539.63
95
96
96
97
98
20
20
21
21
21
579.86
581.09
581.30
582.74
582.89
581.08
581.29
582.73
582.88
584.17
126
126
127
128
128
44
45
45
45
46
624.33
624.47
625.90
626.13
627.34
624.46
625.89
626.12
627.33
627.92
156
157
158
158
159
69
69
69
70
70
541.00
541.44
542.44
543.24
543.88
98
99
99
100
100
22
22
23
23
24
584.18
584.69
585.62
586.49
587.06
584.68
585.61
586.48
587.05
588.28
129
129
130
130
131
46
47
47
48
48
627.93
628.78
629.73
630.22
631.54
628.77
629.72
630.21
631.53
631.65
159
160
160
161
161
71
71
72
72
73
588.48
589.92
590.09
591.36
591.89
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
Contribution ($)
Total Employee
6
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
Above 50 to 55 Years
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
631.66
633.10
633.34
634.54
635.14
633.09
633.33
634.53
635.13
635.97
162
163
163
164
164
73
73
74
74
75
671.95
672.98
673.39
674.78
674.83
672.97
673.38
674.77
674.82
676.25
190
190
191
191
192
95
96
96
97
97
712.24
712.62
713.67
714.42
715.11
712.61
713.66
714.41
715.10
716.21
218
218
219
219
220
117
118
118
119
119
635.98
636.94
637.42
638.74
638.85
636.93
637.41
638.73
638.84
640.28
165
165
166
166
167
75
76
76
77
77
676.26
676.58
677.70
678.38
679.14
676.57
677.69
678.37
679.13
680.18
193
193
194
194
195
97
98
98
99
99
716.22
716.55
717.99
718.02
719.43
716.54
717.98
718.01
719.42
719.81
220
221
222
222
223
120
120
120
121
121
640.29
640.55
641.73
642.35
643.17
640.54
641.72
642.34
643.16
644.14
168
168
169
169
170
77
78
78
79
79
680.19
680.58
681.99
682.02
683.46
680.57
681.98
682.01
683.45
683.78
195
196
196
197
198
100
100
101
101
101
719.82
720.87
721.63
722.31
723.43
720.86
721.62
722.30
723.42
723.74
223
224
224
225
225
122
122
123
123
124
644.15
644.61
645.95
646.05
647.49
644.60
645.94
646.04
647.48
647.74
170
171
171
172
173
80
80
81
81
81
683.79
684.90
685.59
686.34
687.39
684.89
685.58
686.33
687.38
687.76
198
199
199
200
200
102
102
103
103
104
723.75
725.18
725.23
726.62
727.03
725.17
725.22
726.61
727.02
728.05
226
227
227
228
228
124
124
125
125
126
647.75
648.93
649.55
650.36
651.36
648.92
649.54
650.35
651.35
651.79
173
174
174
175
175
82
82
83
83
84
687.77
689.19
689.21
690.65
691.00
689.18
689.20
690.64
690.99
692.08
201
201
202
203
203
104
105
105
105
106
728.06
728.83
729.50
730.64
730.94
728.82
729.49
730.63
730.93
732.37
229
229
230
230
231
126
127
127
128
128
651.80
653.16
653.24
654.68
654.96
653.15
653.23
654.67
654.95
656.11
176
176
177
178
178
84
85
85
85
86
692.09
692.80
693.53
694.60
694.97
692.79
693.52
694.59
694.96
696.39
204
204
205
205
206
106
107
107
108
108
732.38
732.44
733.82
734.24
735.26
732.43
733.81
734.23
735.25
736.03
232
232
233
233
234
128
129
129
130
130
656.12
656.76
657.56
658.56
659.00
656.75
657.55
658.55
658.99
660.36
179
179
180
180
181
86
87
87
88
88
696.40
696.41
697.85
698.20
699.29
696.40
697.84
698.19
699.28
699.99
206
207
208
208
209
109
109
109
110
110
736.04
736.70
737.84
738.13
739.57
736.69
737.83
738.12
739.56
739.63
234
235
235
236
237
131
131
132
132
132
660.37
660.44
661.88
662.17
663.31
660.43
661.87
662.16
663.30
663.96
181
182
183
183
184
89
89
89
90
90
700.00
700.72
701.81
702.16
703.60
700.71
701.80
702.15
703.59
703.60
209
210
210
211
212
111
111
112
112
112
739.64
741.01
741.45
742.45
743.25
741.00
741.44
742.44
743.24
743.88
237
238
238
239
239
133
133
134
134
135
663.97
664.75
665.77
666.19
667.57
664.74
665.76
666.18
667.56
667.62
184
185
185
186
186
91
91
92
92
93
703.61
705.04
705.41
706.48
707.21
705.03
705.40
706.47
707.20
707.91
212
213
213
214
214
113
113
114
114
115
743.89
745.05
745.33
746.77
746.85
745.04
745.32
746.76
746.84
748.20
240
240
241
242
242
135
136
136
136
137
667.63
669.07
669.37
670.51
671.18
669.06
669.36
670.50
671.17
671.94
187
188
188
189
189
93
93
94
94
95
707.92
709.01
709.36
710.80
710.82
709.00
709.35
710.79
710.81
712.23
215
215
216
217
217
115
116
116
116
117
748.21
748.65
749.65
748.64
749.64
749.99
243
243
244
137
138
138
≥ 750.00
Total CPF Contribution
= [32.5% (OW)]* + 32.5% (AW)
*Max. total CPF contribution on OW is $1,625
Employee’s Contribution
= [18.5% (OW)]^ + 18.5% (AW)
^Max. employee’s contribution on OW is $925
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
7
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
Above 55 to 60 Years
Total Wages ($)
From
To
Contribution ($)
Total
Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total CPF Contribution
= 10.5% (TW)
Employee’s Contribution
= $0
Total Wages ($)
From
To
Contribution ($)
Total Employee
50.01
500.00
500.01
502.03
502.57
504.05
505.13
502.02
502.56
504.04
505.12
506.06
53
54
54
55
55
NIL
NIL
1
1
2
556.57
558.59
558.98
560.61
561.54
558.58
558.97
560.60
561.53
562.62
81
82
82
83
83
22
22
23
23
24
615.16
615.39
617.18
617.95
619.20
615.38
617.17
617.94
619.19
620.51
110
110
111
111
112
44
45
45
46
46
506.07
507.70
508.09
510.11
510.26
507.69
508.08
510.10
510.25
512.12
56
56
57
58
58
2
3
3
3
4
562.63
564.11
564.65
566.67
568.69
564.10
564.64
566.66
568.68
569.23
84
84
85
86
87
24
25
25
26
26
620.52
621.22
623.08
623.24
625.26
621.21
623.07
623.23
625.25
625.64
112
113
113
114
115
47
47
48
48
48
512.13
512.83
514.15
515.39
516.17
512.82
514.14
515.38
516.16
517.94
59
59
60
60
61
4
5
5
6
6
569.24
570.71
571.80
572.73
574.36
570.70
571.79
572.72
574.35
574.74
87
88
88
89
89
27
27
28
28
29
625.65
627.28
628.21
629.30
630.77
627.27
628.20
629.29
630.76
631.31
115
116
116
117
117
49
49
50
50
51
517.95
518.19
520.21
520.52
522.23
518.18
520.20
520.51
522.22
523.07
61
62
63
63
64
7
7
7
8
8
574.75
576.77
576.93
578.79
579.49
576.76
576.92
578.78
579.48
580.80
90
91
91
92
92
29
29
30
30
31
631.32
633.34
635.36
635.90
637.38
633.33
635.35
635.89
637.37
638.46
118
119
120
120
121
51
52
52
53
53
523.08
524.25
525.65
526.27
528.21
524.24
525.64
526.26
528.20
528.28
64
65
65
66
66
9
9
10
10
11
580.81
582.06
582.83
584.62
584.85
582.05
582.82
584.61
584.84
586.86
93
93
94
94
95
31
32
32
33
33
638.47
639.40
641.03
641.42
643.44
639.39
641.02
641.41
643.43
643.58
121
122
122
123
124
54
54
55
55
55
528.29
530.31
530.77
532.33
533.34
530.30
530.76
532.32
533.33
534.34
67
68
68
69
69
11
11
12
12
13
586.87
587.18
588.89
589.75
590.91
587.17
588.88
589.74
590.90
592.30
96
96
97
97
98
33
34
34
35
35
643.59
645.46
646.16
647.48
648.72
645.45
646.15
647.47
648.71
649.49
124
125
125
126
126
56
56
57
57
58
534.35
535.90
536.37
538.39
538.47
535.89
536.36
538.38
538.46
540.40
70
70
71
72
72
13
14
14
14
15
592.31
592.93
594.88
594.95
596.97
592.92
594.87
594.94
596.96
597.43
98
99
99
100
101
36
36
37
37
37
649.50
651.29
651.52
653.54
653.85
651.28
651.51
653.53
653.84
655.55
127
127
128
129
129
58
59
59
59
60
540.41
541.03
542.43
543.59
544.45
541.02
542.42
543.58
544.44
546.15
73
73
74
74
75
15
16
16
17
17
597.44
598.99
600.00
601.02
602.57
598.98
599.99
601.01
602.56
603.03
101
102
102
103
103
38
38
39
39
40
655.56
656.42
657.58
658.98
659.60
656.41
657.57
658.97
659.59
661.53
130
130
131
131
132
60
61
61
62
62
546.16
546.47
548.49
548.72
550.51
546.46
548.48
548.71
550.50
551.28
75
76
77
77
78
18
18
18
19
19
603.04
605.06
605.13
607.08
607.70
605.05
605.12
607.07
607.69
609.09
104
105
105
106
106
40
40
41
41
42
661.54
661.62
663.64
664.11
665.66
661.61
663.63
664.10
665.65
666.66
132
133
134
134
135
63
63
63
64
64
551.29
552.53
553.85
554.55
556.42
552.52
553.84
554.54
556.41
556.56
78
79
79
80
80
20
20
21
21
22
609.10
610.26
611.12
612.83
613.14
610.25
611.11
612.82
613.13
615.15
107
107
108
108
109
42
43
43
44
44
666.67
667.68
669.24
669.70
671.72
667.67
669.23
669.69
671.71
671.79
135
136
136
137
138
65
65
66
66
66
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
8
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
Above 55 to 60 Years
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
671.80
673.74
674.36
675.76
676.93
673.73
674.35
675.75
676.92
677.77
138
139
139
140
140
67
67
68
68
69
702.03
702.57
704.05
705.13
706.07
702.56
704.04
705.12
706.06
707.69
153
153
154
154
155
78
79
79
80
80
730.31
730.77
732.33
733.34
734.35
730.76
732.32
733.33
734.34
735.89
167
167
168
168
169
89
90
90
91
91
677.78
679.49
679.80
681.82
682.06
679.48
679.79
681.81
682.05
683.83
141
141
142
143
143
69
70
70
70
71
707.70
708.09
710.11
710.26
712.13
708.08
710.10
710.25
712.12
712.82
155
156
157
157
158
81
81
81
82
82
735.90
736.37
738.39
738.47
740.41
736.36
738.38
738.46
740.40
741.02
169
170
171
171
172
92
92
92
93
93
683.84
684.62
685.86
687.18
687.88
684.61
685.85
687.17
687.87
689.74
144
144
145
145
146
71
72
72
73
73
712.83
714.15
715.39
716.17
717.95
714.14
715.38
716.16
717.94
718.18
158
159
159
160
160
83
83
84
84
85
741.03
742.43
743.59
744.45
746.16
742.42
743.58
744.44
746.15
746.46
172
173
173
174
174
94
94
95
95
96
689.75
689.90
691.92
692.31
693.94
689.89
691.91
692.30
693.93
694.87
146
147
148
148
149
74
74
74
75
75
718.19
720.21
720.52
722.23
723.08
720.20
720.51
722.22
723.07
724.24
161
162
162
163
163
85
85
86
86
87
746.47
748.49
748.72
748.48
748.71
749.99
175
176
176
96
96
97
694.88
695.96
697.44
697.98
700.00
695.95
697.43
697.97
699.99
702.02
149
150
150
151
152
76
76
77
77
78
724.25
725.65
726.27
728.21
728.29
725.64
726.26
728.20
728.28
730.30
164
164
165
165
166
87
88
88
89
89
≥ 750.00 Total CPF Contribution
= [23.5% (OW)]* + 23.5% (AW)
*Max. total CPF contribution on OW is $1,175
Employee’s Contribution
= [13% (OW)]^ + 13% (AW)
^Max. employee’s contribution on OW is $650
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
9
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
Above 60 to 65 Years
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total CPF Contribution
= 7% (TW)
Employee’s Contribution
= $0
Total Wages ($)
From
To
Contribution ($)
Total Employee
50.01
500.00
500.01
501.70
504.45
505.09
508.48
501.69
504.44
505.08
508.47
508.88
35
36
36
37
38
NIL
NIL
1
1
1
596.62
597.78
600.00
602.23
603.39
597.77
599.99
602.22
603.38
606.66
64
64
65
65
66
21
22
22
23
23
691.53
694.92
695.56
698.31
700.00
694.91
695.55
698.30
699.99
701.69
92
93
93
94
94
43
43
44
44
45
508.89
511.87
513.34
515.26
517.78
511.86
513.33
515.25
517.77
518.64
38
39
39
40
40
2
2
3
3
4
606.67
606.78
610.17
611.12
613.56
606.77
610.16
611.11
613.55
615.55
66
67
68
68
69
24
24
24
25
25
701.70
704.45
705.09
708.48
708.89
704.44
705.08
708.47
708.88
711.86
95
95
96
97
97
45
46
46
46
47
518.65
522.04
522.23
525.43
526.67
522.03
522.22
525.42
526.66
528.81
41
42
42
43
43
4
4
5
5
6
615.56
616.95
620.00
620.34
623.73
616.94
619.99
620.33
623.72
624.44
69
70
70
71
72
26
26
27
27
27
711.87
713.34
715.26
717.78
718.65
713.33
715.25
717.77
718.64
722.03
98
98
99
99
100
47
48
48
49
49
528.82
531.12
532.21
535.56
535.60
531.11
532.20
535.55
535.59
538.98
44
44
45
45
46
6
7
7
8
8
624.45
627.12
628.89
630.51
633.34
627.11
628.88
630.50
633.33
633.89
72
73
73
74
74
28
28
29
29
30
722.04
722.23
725.43
726.67
728.82
722.22
725.42
726.66
728.81
731.11
101
101
102
102
103
49
50
50
51
51
538.99
540.00
542.38
544.45
545.77
539.99
542.37
544.44
545.76
548.88
47
47
48
48
49
8
9
9
10
10
633.90
637.29
637.78
640.68
642.23
637.28
637.77
640.67
642.22
644.06
75
76
76
77
77
30
30
31
31
32
731.12
732.21
735.56
735.60
738.99
732.20
735.55
735.59
738.98
739.99
103
104
104
105
106
52
52
53
53
53
548.89
549.16
552.55
553.34
555.94
549.15
552.54
553.33
555.93
557.77
49
50
51
51
52
11
11
11
12
12
644.07
646.67
647.46
650.85
651.12
646.66
647.45
650.84
651.11
654.23
78
78
79
80
80
32
33
33
33
34
740.00
742.38
744.45
745.77
748.89
742.37
744.44
745.76
748.88
749.15
106
107
107
108
108
54
54
55
55
56
557.78
559.33
562.23
562.72
566.11
559.32
562.22
562.71
566.10
566.66
52
53
53
54
55
13
13
14
14
14
654.24
655.56
657.63
660.00
661.02
655.55
657.62
659.99
661.01
664.40
81
81
82
82
83
34
35
35
36
36
749.16
749.99
109
56
566.67
569.50
571.12
572.89
575.56
569.49
571.11
572.88
575.55
576.27
55
56
56
57
57
15
15
16
16
17
664.41
664.45
667.80
668.89
671.19
664.44
667.79
668.88
671.18
673.33
84
84
85
85
86
36
37
37
38
38
576.28
579.67
580.00
583.06
584.45
579.66
579.99
583.05
584.44
586.44
58
59
59
60
60
17
17
18
18
19
673.34
674.58
677.78
677.97
681.36
674.57
677.77
677.96
681.35
682.22
86
87
87
88
89
39
39
40
40
40
586.45
588.89
589.84
593.23
593.34
588.88
589.83
593.22
593.33
596.61
61
61
62
63
63
19
20
20
20
21
682.23
684.75
686.67
688.14
691.12
684.74
686.66
688.13
691.11
691.52
89
90
90
91
91
41
41
42
42
43
≥ 750.00 Total CPF Contribution
= [14.5% (OW)]* + 14.5% (AW)
*Max. total CPF contribution on OW is $725
Employee’s Contribution
= [7.5% (OW)]^ + 7.5% (AW)
^Max. employee’s contribution on OW is $375
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
10
CPF Contribution Amount Table (From 1 January 2014) for Employees Aged
Above 65 Years
Total Wages ($)
From
To
Contribution ($)
Total Employee
Total Wages ($)
From
To
Contribution ($)
Total Employee
Contribution ($)
Total Employee
Total CPF Contribution
= 6.5% (TW)
Employee’s Contribution
= $0
51
51
52
53
53
12
13
13
13
14
666.67
667.45
672.10
673.34
676.75
667.44
672.09
673.33
676.74
679.99
68
69
70
70
71
25
25
25
26
26
599.99
602.32
606.66
606.97
611.62
54
54
55
55
56
14
15
15
16
16
680.00
681.40
686.05
686.67
690.70
681.39
686.04
686.66
690.69
693.33
71
72
73
73
74
27
27
27
28
28
611.63
613.34
616.28
620.00
620.94
613.33
616.27
619.99
620.93
625.58
57
57
58
58
59
16
17
17
18
18
693.34
695.35
700.00
704.66
706.67
695.34
699.99
704.65
706.66
709.30
74
75
76
77
77
29
29
30
30
31
6
6
7
7
8
625.59
626.67
630.24
633.34
634.89
626.66
630.23
633.33
634.88
639.53
60
60
61
61
62
18
19
19
20
20
709.31
713.34
713.96
718.61
720.00
713.33
713.95
718.60
719.99
723.25
78
78
79
80
80
31
32
32
32
33
45
45
46
47
47
8
9
9
9
10
639.54
640.00
644.19
646.67
648.84
639.99
644.18
646.66
648.83
653.33
63
63
64
64
65
20
21
21
22
22
723.26
726.67
727.91
732.56
733.34
726.66
727.90
732.55
733.33
737.20
81
81
82
83
83
33
34
34
34
35
48
48
49
50
50
10
11
11
11
12
653.34
653.49
658.14
660.00
662.80
653.48
658.13
659.99
662.79
666.66
65
66
67
67
68
23
23
23
24
24
737.21
740.00
741.87
746.52
746.67
739.99
741.86
746.51
746.66
749.99
84
84
85
86
86
35
36
36
36
37
50.01
500.00
500.01
504.66
506.67
509.31
513.34
504.65
506.66
509.30
513.33
513.95
33
34
34
35
35
NIL
NIL
1
1
2
583.73
586.67
588.38
593.03
593.34
586.66
588.37
593.02
593.33
597.67
513.96
518.61
520.00
523.26
526.67
518.60
519.99
523.25
526.66
527.90
36
37
37
38
38
2
2
3
3
4
597.68
600.00
602.33
606.67
606.98
527.91
532.56
533.34
537.21
540.00
532.55
533.33
537.20
539.99
541.86
39
40
40
41
41
4
4
5
5
6
541.87
546.52
546.67
551.17
553.34
546.51
546.66
551.16
553.33
555.81
42
43
43
44
44
555.82
560.00
560.47
565.12
566.67
559.99
560.46
565.11
566.66
569.76
569.77
573.34
574.42
579.07
580.00
573.33
574.41
579.06
579.99
583.72
≥ 750.00 Total Wages ($)
From
To
Total CPF Contribution
= [11.5% (OW)]* + 11.5% (AW)
*Max. total CPF contribution on OW is $575
Employee’s Contribution
= [5% (OW)]^ + 5% (AW)
^Max. employee’s contribution on OW is $250
You can use the CPF Contribution Calculator at www.cpf.gov.sg to compute the new contribution amount.
11
Graduated Employer & Employee (G/G) CPF Contribution Rate (From 1 January 2014)
Table for Singapore Permanent Resident (SPR) during 1st Year of SPR Status
Employee’s
Age
50 years
& below
Above 50
to 55 years
Above 55
to 60 years
Above 60
to 65 years
Above
65 years
Employee’s total wages
for the calendar month
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
Total CPF contributions
(Employer’s & Employee’s share)
Nil
4% (TW)
4% (TW) + 0.15 (TW – $500)
[9% (OW)]* + 9% (AW)
* Max. of $450
Nil
4% (TW)
4% (TW) + 0.15 (TW – $500)
[9% (OW)]* + 9% (AW)
* Max. of $450
Nil
4% (TW)
4% (TW) + 0.15 (TW – $500)
[9% (OW)]* + 9% (AW)
* Max. of $450
Nil
3.5% (TW)
3.5% (TW) + 0.15 (TW – $500)
[8.5% (OW)]* + 8.5% (AW)
* Max. of $425
Nil
3.5% (TW)
3.5% (TW) + 0.15 (TW – $500)
[8.5% (OW)]* + 8.5% (AW)
* Max. of $425
Employee’s share
of CPF contributions
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Notes:
OW : Ordinary Wages (capped at OW Ceiling of $5,000)
AW : Additional Wages
TW : Total Wages = OW + AW
Steps to compute CPF contribution:
a. Compute the total CPF contribution (rounded to the nearest dollar). An amount of 50 cents should be regarded
as an additional dollar.
b. Compute the employee’s share of CPF contribution (cents should be dropped)
c. Employer’s share = Total contribution – Employee’s share
12
Graduated Employer & Employee (G/G) CPF Contribution Rate (From 1 January 2014)
Table for Singapore Permanent Resident (SPR) during 2nd Year of SPR Status
Employee’s
Age
50 years
& below
Above 50
to 55 years
Above 55
to 60 years
Above 60
to 65 years
Above
65 years
Employee’s total wages
for the calendar month
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
Total CPF contributions
(Employer’s & Employee’s share)
Nil
9% (TW)
9% (TW) + 0.45 (TW – $500)
[24% (OW)]* + 24% (AW)
* Max. of $1,200
Nil
9% (TW)
9% (TW) + 0.45 (TW – $500)
[24% (OW)]* + 24% (AW)
* Max. of $1,200
Nil
6% (TW)
6% (TW) + 0.375 (TW – $500)
[18.5% (OW)]* + 18.5% (AW)
* Max. of $925
Nil
3.5% (TW)
3.5% (TW) + 0.225 (TW – $500)
[11% (OW)]* + 11% (AW)
* Max. of $550
Nil
3.5% (TW)
3.5% (TW) + 0.15 (TW – $500)
[8.5% (OW)]* + 8.5% (AW)
* Max. of $425
Employee’s share
of CPF contributions
Nil
Nil
0.45 (TW – $500)
[15% (OW)]* + 15% (AW)
* Max. of $750
Nil
Nil
0.45 (TW – $500)
[15% (OW)]* + 15% (AW)
* Max. of $750
Nil
Nil
0.375 (TW – $500)
[12.5% (OW)]* + 12.5% (AW)
* Max. of $625
Nil
Nil
0.225 (TW – $500)
[7.5% (OW)]* + 7.5% (AW)
* Max. of $375
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Notes:
OW: Ordinary Wages (capped at OW Ceiling of $5,000)
AW: Additional Wages
TW: Total Wages = OW + AW
Steps to compute CPF contribution:
a. Compute the total CPF contribution (rounded to the nearest dollar). An amount of 50 cents should be regarded
as an additional dollar.
b. Compute the employee’s share of CPF contribution (cents should be dropped)
c. Employer’s share = Total contribution – Employee’s share
13
Full Employer & Graduated Employee (F/G) CPF Contribution Rate (From 1 January 2014)
Table for Singapore Permanent Resident (SPR) during 1st Year of SPR Status
Employee’s
Age
50 years
& below
Above 50
to 55 years
Above 55
to 60 years
Above 60
to 65 years
Above
65 years
Employee’s total wages
for the calendar month
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
Total CPF contributions
(Employer’s & Employee’s share)
Nil
16% (TW)
16% (TW) + 0.15 (TW – $500)
[21% (OW)]* + 21% (AW)
*Max. of $1,050
Nil
14% (TW)
14% (TW) + 0.15 (TW – $500)
[19% (OW)]* + 19% (AW)
*Max. of $950
Nil
10.5% (TW)
10.5% (TW) + 0.15 (TW – $500)
[15.5% (OW)]* + 15.5% (AW)
*Max. of $775
Nil
7% (TW)
7% (TW) + 0.15 (TW – $500)
[12% (OW)]* + 12% (AW)
* Max. of $600
Nil
6.5% (TW)
6.5% (TW) + 0.15 (TW – $500)
[11.5% (OW)]* + 11.5% (AW)
* Max. of $575
Employee’s share
of CPF contributions
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
*Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
*Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
*Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
*Max. of $250
Notes:
OW: Ordinary Wages (capped at OW Ceiling of $5,000)
AW: Additional Wages
TW: Total Wages = OW + AW
Steps to compute CPF contribution:
a. Compute the total CPF contribution (rounded to the nearest dollar). An amount of 50 cents should be regarded
as an additional dollar.
b. Compute the employee’s share of CPF contribution (cents should be dropped)
c. Employer’s share = Total contribution – Employee’s share
These rates are only applicable after CPF Board approves the joint application by an employer and his 1st year SPR
employee to contribute to CPF at higher rates. You can refer to http://employer.cpf.gov.sg for more information.
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Full Employer & Graduated Employee (F/G) CPF Contribution Rate (From 1 January 2014)
Table for Singapore Permanent Resident (SPR) during 2nd Year of SPR Status
Employee’s
Age
50 years
& below
Above 50
to 55 years
Above 55
to 60 years
Above 60
to 65 years
Above
65 years
Employee’s total wages
for the calendar month
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
≤ $50
> $50 to $500
> $500 to < $750
≥ $750
Total CPF contributions
(Employer’s & Employee’s share)
Nil
16% (TW)
16% (TW) + 0.45 (TW – $500)
[31% (OW)]* + 31% (AW)
* Max. of $1,550
Nil
14% (TW)
14% (TW) + 0.45 (TW – $500)
[29% (OW)]* + 29% (AW)
* Max. of $1,450
Nil
10.5% (TW)
10.5% (TW) + 0.375 (TW – $500)
[23% (OW)]* + 23% (AW)
* Max. of $1,150
Nil
7% (TW)
7% (TW) + 0.225 (TW – $500)
[14.5% (OW)]* + 14.5% (AW)
* Max. of $725
Nil
6.5% (TW)
6.5% (TW) + 0.15 (TW – $500)
[11.5% (OW)]* + 11.5% (AW)
* Max. of $575
Employee’s share
of CPF contributions
Nil
Nil
0.45 (TW – $500)
[15% (OW)]* + 15% (AW)
* Max. of $750
Nil
Nil
0.45 (TW – $500)
[15% (OW)]* + 15% (AW)
* Max. of $750
Nil
Nil
0.375 (TW – $500)
[12.5% (OW)]* + 12.5% (AW)
* Max. of $625
Nil
Nil
0.225 (TW – $500)
[7.5% (OW)]* + 7.5% (AW)
* Max. of $375
Nil
Nil
0.15 (TW – $500)
[5% (OW)]* + 5% (AW)
* Max. of $250
Notes:
OW: Ordinary Wages (capped at OW Ceiling of $5,000)
AW: Additional Wages
TW: Total Wages = OW + AW
Steps to compute CPF contribution:
a. Compute the total CPF contribution (rounded to the nearest dollar). An amount of 50 cents should be regarded
as an additional dollar.
b. Compute the employee’s share of CPF contribution (cents should be dropped)
c. Employer’s share = Total contribution – Employee’s share
These rates are only applicable after CPF Board approves the joint application by an employer and his 2nd year SPR
employee to contribute to CPF at higher rates. You can refer to http://employer.cpf.gov.sg for more information.
Updated in October 2013
Information in this booklet is for your reference only and is subject to the provisions of the Central Provident Fund Act (Cap. 36)
and the subsidiary legislation made thereunder.
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