CPF calculator for Singapore employers
Calculate for one employee or your whole team at once. Add employees line by line or import your payroll list as a CSV, and the calculator shows your total monthly payroll cost, total CPF payable to the CPF Board, and the net salaries you need to pay out.
No sign-up, no download. Your figures stay in your browser and are never stored or sent anywhere.
How to use the employer CPF contribution calculator
Choose your mode. Team payroll opens by default with sample employees you can edit or remove.
Set each employee's citizenship status. Choose Singapore Citizen, PR from the 3rd year onwards, or 1st and 2nd year PR at graduated or full employer rates.
Enter age and monthly salary. CPF rates change with age, so both fields matter. Salary here means ordinary wages: basic pay plus fixed monthly allowances.
Add bonuses or commissions if you're paying any this month. These count as additional wages and are subject to a separate annual ceiling.
Select an SHG fund if it applies. CDAC, ECF, MBMF, or SINDA contributions are deducted from the employee's wages based on the published tables.
Read your results. For each employee you'll see the employer CPF contribution, employee CPF deduction, SDL, SHG amount, take-home pay, and total cost to you. The summary shows your whole payroll run.
CPF contribution rates for 2026
3 things employers commonly miss:
- Rates for workers aged above 55 to 65 rose by 1.5 percentage points on 1 Jan 2026, split between a 0.5 point increase for employers and 1 point for employees, and a further increase is already announced for 1 Jan 2027
- New rates apply from the first day of the month after an employee's 55th, 60th, 65th, or 70th birthday, not from the birthday itself
- Lower wage bands work differently: no CPF is payable on total wages of SGD $50 or less, only the employer contributes between SGD $50 and SGD $500, and the employee's share phases in gradually between SGD $500 and SGD $750
The calculator handles all of these automatically, including the rounding rules the CPF Board applies: total CPF rounds to the nearest dollar and the employee's share rounds down.
The 2 wage ceilings that cap your contributions
Ordinary wage ceiling
From 1 Jan 2026, CPF is payable on the first SGD $8,000 of monthly ordinary wages, up from SGD $7,400 in 2025. This was the final step of the phased increase announced in Budget 2023. For an employee under 55 earning SGD $9,000, you calculate CPF on SGD $8,000, which caps your employer share at SGD $1,360 a month.
Additional wage ceiling
Bonuses, commissions, and other one-off payments are additional wages, capped annually at SGD $102,000 minus the employee's ordinary wages subject to CPF for the year. An employee on SGD $8,000 a month has an additional wage ceiling of SGD $6,000 for the year, so a SGD $10,000 bonus only attracts CPF on the first SGD $6,000. The calculator estimates this ceiling from the monthly salary you enter. The CPF Annual Limit of SGD $37,740 caps total mandatory and voluntary contributions per employee per year.
Beyond CPF: SDL and SHG contributions
Skills Development Levy
Self-help group contributions
How CPF works for Singapore PR employees
PR employees follow different rate tables for their first 2 years of permanent residence, and this is the single most common source of payroll errors for growing teams.
By default, 1st and 2nd year PRs are on graduated rates. For an employee aged 55 and below, total contributions are 9% in the 1st year and 24% in the 2nd year, against 37% at full rates. From the 3rd year onwards, every PR moves to the same full rates as citizens.
You and your PR employee can also jointly apply to the CPF Board to contribute at higher rates earlier, either full rates for both parties or full employer and graduated employee rates. The calculator covers all 5 official rate tables, so you can model each arrangement before you commit to one. The PR year starts from the date of PR conversion, and the 2nd and 3rd years begin on the first day of the month after each anniversary.
For employees: what CPF means for your take-home pay
This page is built for employers, but the same maths answers the question every employee asks: what do I actually take home. Used this way, it works as a cpf salary calculator.
If you're a Singapore Citizen or 3rd year PR under 55 earning SGD $5,000 a month, your employer deducts your 20% employee share, which is SGD $1,000, so your take-home pay is SGD $4,000 before any SHG deduction. Your employer adds their own 17% share of SGD $850 on top of your salary, which means SGD $1,850 lands in your CPF accounts every month, and it's money that funds your housing, healthcare, and retirement rather than a cost to you.
2 things worth checking on your payslip:
- Your bonus attracts CPF too, as additional wages, so a bonus month means a larger CPF inflow, not just a larger bank transfer
- Your SHG contribution is voluntary, and you can adjust or opt out of it directly with the relevant self-help group, not through your employer
If the numbers on your payslip don't match the calculator, ask your employer or payroll provider to walk you through the difference. The most common explanations are the ordinary wage ceiling, a PR graduated rate, or an age band change.
From calculating CPF to actually paying your team
Working out the numbers is the easy half of payroll. The other half is execution: paying each employee their net salary, on time, every month, and then paying the CPF Board by the due date.
CPF contributions are due on the last day of each month, with a grace period until the 14th of the following month. Miss it and late payment interest accrues at 1.5% per month with a minimum of SGD $5, and persistent non-compliance carries heavier penalties.
Here's how businesses on Aspire run the execution half:
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Frequently asked questions
An employer CPF contribution calculator works out the CPF amounts payable on an employee's wages: the employer's share, the employee's share to deduct from salary, and the total to submit to the CPF Board. This one also calculates the Skills Development Levy and self-help group contributions, and totals everything across your team so you can see your full monthly payroll cost.
Multiply the employee's ordinary wages, capped at SGD $8,000 a month, by the total contribution rate for their age and residency status, then subtract the employee's share to get your employer share. For an employee under 55 at full rates, that's 37% total, of which 20% comes from the employee's wages and 17% from you. The calculator above does this in seconds and applies the CPF Board's rounding rules, wage bands, and ceilings automatically.
For an employee aged 55 and below at full rates, the employer pays SGD $850 a month, which is 17% of SGD $5,000. The employee contributes SGD $1,000 from their wages, making the total CPF contribution SGD $1,850. Adding the maximum SDL of SGD $11.25, the true monthly cost of that employee is SGD $5,861.25.
CPF contributions are due on the last day of each calendar month, with a grace period until the 14th of the following month, or the next working day if the 14th falls on a weekend or public holiday. After that, late payment interest accrues at 1.5% per month from the due date, with a minimum charge of SGD $5.
No. CPF is only payable for Singapore Citizens and PRs. You do pay the Skills Development Levy for every employee including foreigners, and Muslim foreign employees and Indian Employment Pass holders may contribute to MBMF and SINDA respectively through your CPF submission.
Yes, completely free, with no sign-up and no download. All calculations happen in your browser, and your payroll figures are never stored or sent anywhere. For official submissions, use CPF EZPay, which computes contributions automatically when you submit.
If you're a Citizen or 3rd year PR aged 55 and below, 20% of your wages up to the SGD $8,000 monthly ceiling, deducted from your salary before it reaches your bank account. The rate steps down as you get older: 18% for above 55 to 60, 12.5% for above 60 to 65, 7.5% for above 65 to 70, and 5% above 70. Enter your salary in the calculator to see your exact deduction and take-home pay.
