CPF Payslip Calculator Singapore — Free Age-Based CPF Calculator | Salary Voucher Generator Singapore

CPF Payslip Calculator

Enter a monthly wage and age to see the exact employee and employer CPF contributions. Age-tiered rates, graduated bands below S$750, and the S$8,000 ceiling are applied automatically. Free, no signup.

Employee CPF
—
Deducted from pay
Employer CPF
—
Paid on top of salary
Total CPF
—
Into the employee's CPF accounts
Take-home pay
—
Wage less employee CPF

Age band applied:

Foreign employees on an Employment Pass, S Pass or Work Permit do not contribute to CPF, and neither does the employer.

Total wages of S$50 or less attract no CPF contribution at all.

Between S$50 and S$500 the employer contributes alone — the employee's share is nil.

Between S$500 and S$750 the employee's share is phased in gradually at x (wage − S$500), not the full rate.

The S$8,000 Ordinary Wage ceiling applies — CPF is computed on the first S$8,000 only.

Need this on an actual payslip? The generator applies the same CPF rules automatically.

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Rates shown are for Singapore Citizens and Permanent Residents from their 3rd year of PR status, effective 1 January 2026. PRs in their 1st and 2nd year contribute at lower graduated rates. Figures are a guide — the CPF Board's own calculator is authoritative.

How CPF Is Calculated on a Singapore Payslip

The Central Provident Fund (CPF) is Singapore's compulsory social security savings scheme. For every Singapore Citizen and Permanent Resident employee, both the employer and the employee must contribute a percentage of wages to CPF. These contributions must be shown clearly on the CPF payslip so employees understand how much is being saved on their behalf.

The rate is not flat. It depends on the employee's age and on how much they earn in the calendar month. The calculator above looks up the correct age band, applies the graduated rules for wages under S$750, and caps ordinary wages at the S$8,000 monthly Ordinary Wage ceiling effective 1 January 2026.

CPF Contribution Rates by Age (From 1 Jan 2026)

These are the full rates, which apply once total wages exceed S$750 a month.

Age Group Employee Rate Employer Rate Total
55 and below 20% 17% 37%
Above 55 to 60 18% 16% 34%
Above 60 to 65 12.5% 12.5% 25%
Above 65 to 70 7.5% 9% 16.5%
Above 70 5% 7.5% 12.5%

Source: CPF Board — Contribution Rates

Wages Below S$750: The Graduated Bands

This is the rule most payslip templates get wrong. An employee earning below S$750 a month does not pay the full percentage. There are four bands, based on total wages for the calendar month:

Total wages for the month Total CPF (employer + employee) Employee's share
S$50 or less Nil Nil
Above S$50 to S$500 17% x total wages Nil
Above S$500 to S$750 17% x total wages + 0.6 x (wages − S$500) 0.6 x (wages − S$500)
Above S$750 37% of ordinary wages 20% of ordinary wages

The figures above are for an employee aged 55 and below; the graduated coefficient differs by age band (0.6, 0.54, 0.375, 0.225 and 0.15 respectively). In practice this means a 30-year-old earning S$600 a month contributes S$60, not the S$120 a flat 20% would produce — and someone earning S$400 contributes nothing at all, while their employer still pays S$68.

What Is the S$8,000 Ordinary Wage Ceiling?

From 1 January 2026, CPF contributions are calculated on ordinary wages up to a monthly ceiling of S$8,000. This means if an employee earns S$10,000 per month, CPF is only computed on the first S$8,000. Any amount above that is not subject to CPF contributions for that month. The annual salary ceiling on total wages remains S$102,000.

CPF for Foreign Employees

Foreign employees on Employment Pass, S Pass, or Work Permit do not contribute to CPF. When generating a payslip for a foreign worker, simply select "Foreigner" as the employee type. The payslip will omit CPF lines and show only gross pay, applicable deductions, and net pay — which is exactly what MOM expects for non-CPF employees.

Why Show CPF on the Payslip?

MOM explicitly requires that itemised payslips show deductions made for each salary period, including the employee's CPF contribution. Showing the employer's contribution alongside it is optional but builds trust: employees see the full value of their compensation, and any dispute can be settled by pointing at the same document.

Our payslip generator applies the rules on this page automatically, so the CPF figures on the payslip match the calculator above.

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Let the generator handle the CPF math while you focus on running your business.

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CPF Calculator FAQs

How is CPF calculated on a Singapore payslip?
CPF is calculated on the employee's total wages for the calendar month, using a rate that depends on their age. Both the employer and the employee contribute. For an employee aged 55 and below earning above S$750 a month, the total contribution is 37% of ordinary wages — 20% from the employee and 17% from the employer. The employee's 20% is shown as a deduction on the payslip.
Do I pay CPF if I earn less than S$750 a month?
Not the full rate. If total wages are S$50 or less, no CPF is payable at all. Above S$50 and up to S$500, only the employer contributes and the employee contributes nothing. Between S$500 and S$750 the employee's share phases in gradually — for an employee aged 55 and below it is 0.6 x (total wages - S$500). So an employee earning S$600 contributes S$60, not the S$120 that a flat 20% would suggest. Full rates only apply above S$750.
What is the S$8,000 Ordinary Wage ceiling?
From 1 January 2026, CPF contributions are calculated on ordinary wages up to a monthly ceiling of S$8,000. If an employee earns S$10,000 a month, CPF is computed only on the first S$8,000. The annual salary ceiling on total wages remains S$102,000.
Do foreign employees pay CPF in Singapore?
No. Foreign employees on an Employment Pass, S Pass or Work Permit do not contribute to CPF, and neither does their employer. Their payslip shows gross pay, applicable deductions and net pay, with no CPF lines.
What are the CPF contribution rates by age in 2026?
For wages above S$750: age 55 and below, 20% employee and 17% employer (37% total). Above 55 to 60, 18% and 16% (34%). Above 60 to 65, 12.5% and 12.5% (25%). Above 65 to 70, 7.5% and 9% (16.5%). Above 70, 5% and 7.5% (12.5%).
Are CPF contribution rates changing in 2027?
Yes, for senior workers. From 1 January 2027 the total contribution rate for employees aged above 55 to 60 rises to 35.5% (19% employee, 16.5% employer), and for those aged above 60 to 65 it rises to 26% (13% each). Rates for employees aged 55 and below, and above 65, are unchanged.
How are CPF contributions rounded?
The total contribution is rounded to the nearest dollar — down below 50 cents, up at 50 cents and above. The employee's share is then rounded down to the nearest dollar, and the employer's share is the remainder.
Must CPF be shown on an itemised payslip?
Yes. MOM requires itemised payslips to show the deductions made for each salary period, which includes the employee's CPF contribution. Showing the employer's contribution as well is good practice, though not mandatory.

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