Take-home pay after CPF in Singapore, 2026: rates, ceilings and bonuses
Singapore pay is simple on paper: the employer pays your salary, and takes your share of CPF out of it. There is no income tax taken from the monthly pay. This guide works through what lands in the bank account each month for a Singapore Citizen or a Permanent Resident (from the third year), and what changes for a foreigner on an Employment Pass, using the CPF Board's rates from 1 January 2026.
The CPF rates for 2026
The CPF Board's table for Singapore Citizens and PRs from the third year, for monthly wages above S$750, depends on age. Both shares are a percentage of the same wage.
| Employee age | Employer % | Employee % | Total % |
|---|---|---|---|
| 55 and below | 17% | 20% | 37% |
| Above 55 to 60 | 16% | 18% | 34% |
| Above 60 to 65 | 12.5% | 12.5% | 25% |
| Above 65 to 70 | 9% | 7.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% |
Under 55, the employee pays 20% and the employer 17%, a total of 37%. The employer's share is on top of the salary and is not taken from your pay. Only the employee share lowers the money you receive.
The Ordinary Wage ceiling: S$8,000 a month
CPF is charged only on the first S$8,000 of Ordinary Wage in a month. That ceiling is S$8,000 from 1 January 2026, up from S$7,400 in 2025. Pay above it carries no CPF at all. For someone under 55 the most employee CPF on Ordinary Wage is therefore S$1,600 a month, S$19,200 a year.
Four monthly salaries, age 30
| Monthly pay (age 30, no bonus) | Employee CPF per month | Pay after CPF per month | Employer CPF per month | Foreigner: pay per month |
|---|---|---|---|---|
| S$4,000 | S$800 | S$3,200 | S$680 | S$4,000 |
| S$6,000 | S$1,200 | S$4,800 | S$1,020 | S$6,000 |
| S$8,000 | S$1,600 | S$6,400 | S$1,360 | S$8,000 |
| S$10,000 | S$1,600 | S$8,400 | S$1,360 | S$10,000 |
At S$6,000 a month the employee CPF is S$1,200 and S$4,800 is paid into the bank. At S$8,000 the whole wage is inside the ceiling, so the CPF is S$1,600. At S$10,000, S$2,000 of each month is above the ceiling and carries no CPF, so the CPF stays at S$1,600: the CPF share of pay falls from 20% to 16%.
The foreigner's column is the full wage because a foreigner on an Employment Pass pays no CPF. This is read from the CPF table, which covers only citizens and PRs, and from non-official guides. The CPF Board page that states it directly could not be opened for this check.
What age does to the same salary
The rates fall in steps with age. On the same S$6,000 a month:
| Monthly pay S$6,000 | Employee / employer rate | Employee CPF per month | Pay after CPF per month | Employer CPF per month |
|---|---|---|---|---|
| Age 30 | 20% / 17% | S$1,200 | S$4,800 | S$1,020 |
| Age 58 | 18% / 16% | S$1,080 | S$4,920 | S$960 |
| Age 63 | 12.5% / 12.5% | S$750 | S$5,250 | S$750 |
| Age 68 | 7.5% / 9% | S$450 | S$5,550 | S$540 |
The employee share drops from S$1,200 at age 30 to S$450 at age 68, so take-home pay rises with age even though the salary does not. The calculator uses one age for the whole year, and in practice the rate changes from the month after a birthday takes you into the next band.
Bonuses: the Additional Wage ceiling
A bonus is an Additional Wage. It carries CPF only up to the Additional Wage ceiling, which is S$102,000 (the annual limit) less the Ordinary Wage that already carried CPF in the year. Someone on S$5,500 a month has S$66,000 of Ordinary Wage, so S$36,000 of bonus carries CPF. At 20% that is S$7,200 on the bonus and S$13,200 on the monthly pay, S$20,400 in all. The same worked example is on the IRAS page for CPF relief.
| Age 30, S$8,000 a month | No bonus | With a S$24,000 bonus |
|---|---|---|
| Ordinary Wage subject to CPF | S$96,000 | S$96,000 |
| Additional Wage ceiling | S$6,000 | S$6,000 |
| Bonus subject to CPF | S$0 | S$6,000 |
| Employee CPF for the year | S$19,200 | S$20,400 |
| Employer CPF for the year | S$16,320 | S$17,340 |
At S$8,000 a month the Ordinary Wage already uses S$96,000 of the S$102,000 limit, leaving S$6,000 for the bonus. A S$24,000 bonus therefore carries CPF on only S$6,000 of it, and the other S$18,000 carries none. The yearly employee CPF cannot exceed S$20,400 under age 55.
How the cents are rounded
The CPF Board says to round the total contribution to the nearest dollar, with 50 cents and above rounded up, and to always drop the cents from the employee's share. The employer's share is the total less the employee's share, so the employer can end up paying the odd dollar. The calculator does this for each month separately.
What comes after CPF: income tax
The CPF deduction is the only deduction from monthly pay. Income tax is separate. It is assessed the year after the income and billed after filing, so a monthly figure from this guide is before the tax bill. For the tax calculation see how Singapore income tax is calculated, and for yearly salary tables see salary after CPF and tax.
Not covered: Permanent Residents in their first two years (lower graduated rates that were not read), wages of S$750 a month or less, and contributions on top of the compulsory ones.
Work out your own take-home paySources
- CPF Board: CPF contribution rates from 1 January 2026
- CPF Board: What is the Ordinary Wage (OW) ceiling?
- IRAS: CPF relief for employees (annual ceiling and the Additional Wage ceiling)
- Every rate used, with its source and check date: Sources and rates
This calculator is general information only. It uses the IRAS and CPF Board pages listed on the Sources page, and your payslip, tax bill and personal situation may differ. Rates as at 2 November 2026.