CPF contribution rates
Employer and employee rates by age band. These are the same figures the SMEasy payroll engine calculates with — this page is rendered from that table, not retyped, so it cannot drift out of step with what we actually pay out.
Singapore Citizen, or Permanent Resident from the 3rd year onwards
| 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% |
Permanent Resident, 1st year
| Employee age | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 4% | 5% | 9% |
| Above 55 to 60 | 4% | 5% | 9% |
| Above 60 to 65 | 3.5% | 5% | 8.5% |
| Above 65 to 70 | 3.5% | 5% | 8.5% |
| Above 70 | 3.5% | 5% | 8.5% |
Permanent Resident, 2nd year
| Employee age | Employer | Employee | Total |
|---|---|---|---|
| 55 and below | 9% | 15% | 24% |
| Above 55 to 60 | 6% | 12.5% | 18.5% |
| Above 60 to 65 | 3.5% | 7.5% | 11% |
| Above 65 to 70 | 3.5% | 5% | 8.5% |
| Above 70 | 3.5% | 5% | 8.5% |
Lower-wage employees
Rates above apply once total wages pass the phase-in band. Below it:
- Total wages of S$50 or less — no CPF contribution.
- Above S$50 to S$500 — employer contributes, employee does not.
- Above S$500 to S$750 — the employee share is phased in gradually rather than applied in full.
Source: CPF Board contribution rate tables, CPF Board Contribution Rate Tables 1-3, w.e.f. 2026-01-01 (verified against cpf.gov.sg official PDF 2026-07-28). Verify against cpf.gov.sg before relying on these figures. Rates for Permanent Residents assume the full (graduated/graduated) contribution basis. Self-Help Group contributions and SDL are separate from the rates above.
We work these out for you
SMEasy applies these rates automatically on every payslip — age bands, wage ceilings, the phase-in, self-help group contributions and SDL — then produces the payslips, IR8A and the bank file. S$5 per employee a month.
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