How do I calculate CPF contributions for wages paid to my employees?
Please use our CPF Contribution Calculator to compute the CPF contributions payable to your employees.
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Please use our CPF Contribution Calculator to compute the CPF contributions payable to your employees.
When wages are not paid according to the calendar month, e.g. weekly or fortnightly, you have to apportion the wages according to the calendar month for which CPF contributions are paid. The apportionment is necessary to determine the Ordinary Wages for the calendar month on which CPF contributions are payable.
Example:
The total contributions for the calendar month should be rounded off to the nearest dollar. Cents should be dropped for amounts less than 50 cents. Amounts of 50 cents and above should be treated as an additional dollar.
You are entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month. The cents should always be dropped for the employee’s share of CPF contributions.
You can use our CPF Contribution Calculator to calculate the CPF contributions applicable to your employees.
You can also use CPF EZPay to auto-compute your CPF contributions for greater convenience!
As an employer, you need to pay both the employer’s and employee’s share of CPF contributions to CPF Board. You are entitled to recover the employee’s share of CPF contributions when paying your employee’s wages for the month. For example, the employee’s share of CPF contributions for January can only be deducted from the employee’s wages in January.
It is a serious offence to recover or attempt to recover any amount more than what is allowed from your employee’s wages.
If you failed to recover the employee’s share of CPF contributions due to your error (e.g. system glitch, omission of CPF contributions due to employer's oversight, wrong computation of employee's share) before paying your employee’s wages for the month, you cannot recover the employee’s share of CPF contributions from subsequent months’ wages.
However, if the failure to do so was not due to your error, you must do the following before you can recover the employee’s share of CPF contributions from wages payable by you to your employee:
This must be done within six months from the time the employee’s share of CPF contributions should have been recovered.
The due date for CPF contributions is on the last day of the calendar month. Enforcement action would be taken against employers who fail to pay by the 14th of the following month (or the next working day if the 14th falls on a Saturday, Sunday or Public Holiday). This includes imposing late payment interest charged at 1.5% per month commencing from the first day after the due date.
If the bonus is due and payable in a particular month after your employee leaves employment, CPF contribution for the bonus should be contributed for that month.
However, if the bonus payment was a result of an oversight as it was payable to your employee in his last month of employment or earlier, you should indicate that particular month as the contribution month. Please note that interest will be levied on any late payments.
Find out more if CPF contributions are payable on Additional Wages payable to ex-employees after they have left their employer’s employment.
For more details regarding common mistakes made by employers when contributing CPF, please refer to this document.
The CPF Board is also the collecting agent for the following payments:
Our website provides comprehensive information on CPF matters. You may find the answers you need from our Frequently Asked Questions (FAQs). This is the quickest way to get your answer.
If your queries are not found in the FAQs, you can contact us.
For more details on the CPF contribution rates, see rates for Singapore Citizens and Singapore Permanent Residents.
Please refer to the past CPF contribution and allocation rates.
The CPF contribution rate booklets are no longer available.
You can use our CPF Contribution Calculator to calculate the CPF contributions applicable to your employees. For more details on the CPF contribution rates, see rates for Singapore Citizens and Singapore Permanent Residents.
You can also use CPF EZPay to auto-compute your CPF contributions for greater convenience!
For employees earning total monthly wage of more than $500 but less than $750, the employee’s share of CPF contributions are computed based on phased-in rates to avoid a sudden drop in the employees’ take home pay when there is an increase in wage. You can use our CPF Contribution Calculator to calculate the CPF contributions applicable to your employees.
Like full-time employees, the CPF contribution rates for part-time, casual or temporary workers depend on your employees’ citizenship status, age group and wage band.
The nature of the employment does not affect the contribution rates applicable.
The contribution rates of your employee aged above 55, 60, 65 or 70 years shall be applied from the first day of the month after the month of his 55th, 60th, 65th or 70th birthday.
Example:
Your employee’s 55th birthday falls on 13 January 2024.
CPF contribution rate For wages earned in January 2024 (55 years and below) For wages earned in February 2024 (Above 55 to 60 years)37% of total wages (>$750) (Employer's share = 17%; Employee's share = 20%)
31% of total wages (>$750) (Employer's share = 15%; Employee's share = 16%)
Note: