Singapore Central Provident Fund (CPF) Contribution Rates Allocation of CPF Contributions
The CPF contributions are allocated to the Ordinary, Special and Medisave Accounts based on the ratio of contributions shown in Tables A to J. Contributions are first allocated to the Medisave Account, followed by the Special Account. The balance is then allocated to the Ordinary Account.
| Employee Age (years) | CPF contribution | Ordinary Account | Special Account | Medisave Account |
| 35 & below | $100 | $66.67
($100 – $18.84 – $14.49) |
$14.49
($100 x 0.1449) |
$18.84
($100 x 0.1884) |
TABLE A
For
(1) Private Sector Employees
(2) Government Non-Pensionable Employees
(3) Non-Pensionable Employees in Statutory Bodies & Aided Schools
(4) Singapore Permanent Resident (SPR) employees from their 3rd year onwards
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 14.5 | 20 | 34.5 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 14.5 | 20 | 34.5 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 14.5 | 20 | 34.5 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 10.5 | 18 | 28.5 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 7.5 | 12.5 | 20 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 5 | 7.5 | 12.5 | 0.28 | 0 | 0.72 |
| Above 65 | 5 | 5 | 10 | 0.1 | 0 | 0.9 |
TABLE B
For
(1) Government Pensionable Employees
(2) Pensionable Employees in Statutory Bodies & Aided Schools
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 10.875 | 15 | 25.875 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 10.875 | 15 | 25.875 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 10.875 | 15 | 25.875 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 7.875 | 13.5 | 21.375 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 5.625 | 9.375 | 15 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 3.75 | 5.625 | 9.375 | 0.32 | 0 | 0.68 |
| Above 65 | 3.75 | 3.75 | 7.5 | 0.1 | 0 | 0.9 |
TABLE C
For 1st Year Singapore Permanent Resident (SPR)
(1) Private Sector employees
(2) Non-Pensionable Employees working in the Statutory Bodies & Aided Schools
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 4 | 5 | 9 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 4 | 5 | 9 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 4 | 5 | 9 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 4 | 5 | 9 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 4 | 5 | 9 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 3.5 | 5 | 8.5 | 0.28 | 0 | 0.72 |
| Above 65 | 3.5 | 5 | 8.5 | 0.1 | 0 | 0.9 |
TABLE D
For 2nd Year Singapore Permanent Resident (SPR)
(1) Private Sector employees
(2) Non-Pensionable Employees working in the Statutory Bodies & Aided Schools
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 9 | 15 | 24 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 9 | 15 | 24 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 9 | 15 | 24 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 9 | 15 | 24 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 6 | 12.5 | 18.5 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 3.5 | 7.5 | 11 | 0.28 | 0 | 0.72 |
| Above 65 | 3.5 | 5 | 8.5 | 0.1 | 0 | 0.9 |
TABLE E
For 1st Year Singapore Permanent Residents (SPRs) who are Government Pensionable Employees working in the Ministries
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) |
Medisave Account (Ratio of Con) |
||||
| 35 & below | 10.875 | 3.75 | 14.625 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 10.875 | 3.75 | 14.625 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 10.875 | 3.75 | 14.625 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 7.875 | 3.75 | 11.625 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 5.625 | 3.75 | 9.375 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 3.75 | 3.75 | 7.5 | 0.32 | 0 | 0.68 |
| Above 65 | 3.75 | 3.75 | 7.5 | 0.1 | 0 | 0.9 |
TABLE F
For 2nd Year Singapore Permanent Residents (SPRs) who are Government Pensionable Employees working in the Ministries
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 10.875 | 11.25 | 22.125 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 10.875 | 11.25 | 22.125 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 10.875 | 11.25 | 22.125 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 7.875 | 11.25 | 19.125 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 5.625 | 9.375 | 15 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 3.75 | 5.625 | 9.375 | 0.32 | 0 | 0.68 |
| Above 65 | 3.75 | 3.75 | 7.5 | 0.1 | 0 | 0.9 |
TABLE G
For 1st Year Singapore Permanent Residents (SPRs) who are Government Non-Pensionable Employees working in the Ministries
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 14.5 | 5 | 19.5 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 14.5 | 5 | 19.5 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 14.5 | 5 | 19.5 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 10.5 | 5 | 15.5 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 7.5 | 5 | 12.5 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 5 | 5 | 10 | 0.28 | 0 | 0.72 |
| Above 65 | 5 | 5 | 10 | 0.1 | 0 | 0.9 |
TABLE H
For 2nd Year Singapore Permanent Residents (SPRs) who are Government Non-Pensionable Employees working in the Ministries
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 14.5 | 15 | 29.5 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 14.5 | 15 | 29.5 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 14.5 | 15 | 29.5 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 10.5 | 15 | 25.5 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 7.5 | 12.5 | 20 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 5 | 7.5 | 12.5 | 0.28 | 0 | 0.72 |
| Above 65 | 5 | 5 | 10 | 0.1 | 0 | 0.9 |
TABLE I
For 1st Year Singapore Permanent Residents (SPRs) who are Pensionable Employees working in the Statutory Bodies & Aided Schools
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) | Medisave Account (Ratio of Con) | ||||
| 35 & below | 3 | 3.75 | 6.75 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 3 | 3.75 | 6.75 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 3 | 3.75 | 6.75 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 3 | 3.75 | 6.75 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 3 | 3.75 | 6.75 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 2.625 | 3.75 | 6.375 | 0.32 | 0 | 0.68 |
| Above 65 | 2.625 | 3.75 | 6.375 | 0.1 | 0 | 0.9 |
TABLE J
For 2nd Year Singapore Permanent Residents (SPRs) who are Pensionable Employees working in the Statutory Bodies & Aided Schools
| Employee Age (years) | Contribution by Employer (% of wage) | Contribution by Employee (% of wage) | Total Contribution (% of wage) | Credited Into | ||
| Ordinary Account (Ratio of Con) | Special Account (Ratio of Con) |
Medisave Account (Ratio of Con) |
||||
| 35 & below | 6.75 | 11.25 | 18 | 0.6667 | 0.1449 | 0.1884 |
| Above 35 – 45 | 6.75 | 11.25 | 18 | 0.6088 | 0.1739 | 0.2173 |
| Above 45 – 50 | 6.75 | 11.25 | 18 | 0.5509 | 0.2028 | 0.2463 |
| Above 50 – 55 | 6.75 | 11.25 | 18 | 0.4562 | 0.2456 | 0.2982 |
| Above 55 – 60 | 4.5 | 9.375 | 13.875 | 0.575 | 0 | 0.425 |
| Above 60 – 65 | 2.625 | 5.625 | 8.25 | 0.32 | 0 | 0.68 |
| Above 65 | 2.625 | 3.75 | 6.375 | 0.1 | 0 | 0.9 |
Notes
(1) Maximum contribution for the private sector is calculated based on a salary ceiling of $4,500 for both the employer and the employee.
(2) Maximum contribution for Non-Pensionable Employees in Government Ministries and Statutory Bodies & Aided Schools are calculated based on a salary ceiling of $4,500 for both the employer and the employee.
(3) Maximum contribution for Pensionable Employees in Government Ministries and Statutory Bodies & Aided Schools groups are calculated based on a salary ceiling of $6,000 for both the employer and the employee.