Enter your monthly base salary and bonus or AWS (13th-month) amount to see the CPF-adjusted net figure. A Citizen/PR earning S$8,000/month (the OW ceiling) with a S$16,000 bonus has only $6,000 of AW ceiling headroom left, so just $1,200 of CPF comes off, leaving $14,800 net. Employment Pass and S Pass holders keep the full amount, CPF never applies to them.
AW annual ceiling
S$102,000
total CPF-subject wages
OW ceiling
S$8,000/mo
from 1 Jan 2026
CPF rate (≤55)
20%/17%
employee/employer
Foreigner CPF
0%
EP, S Pass, any pass
Common bonus amounts:
No CPF applies to a bonus for foreigners: you receive the full amount.
Net bonus after CPF
$8,000
Gross bonus
$8,000
CPF on bonus (employee)
S$0 (no CPF)
AW ceiling remaining
$6,000
How the Additional Wage ceiling applies to your bonus
| Annual Ordinary Wages subject to CPF (12 × base, capped at S$8,000/mo) | $96,000 |
| Additional Wage ceiling (S$102,000 − OW subject to CPF) | $6,000 |
| Portion of your bonus that attracts CPF | $0 |
| Portion of your bonus above the ceiling (no CPF) | $8,000 |
| Gross bonus | $8,000 |
| CPF (employee, N/A, foreigner) | -$0 |
| Net bonus received | $8,000 |
Models 2026 CPF rates on Additional Wages (bonuses), including the Additional Wage ceiling ($102,000 minus CPF-subject Ordinary Wages for the year) and the 1 January 2026 senior-worker rate step-up. This calculator covers CPF only, not Income Tax; a bonus is taxable income and its tax impact depends on your full-year earnings and marginal band. Assumes your base salary is unchanged for the full 12 months. For a precise figure consult CPF Board or a Singapore payroll professional.
A bonus doesn't get its own CPF rules, it just gets a fixed annual ceiling to share with your regular salary. The Additional Wage ceiling is calculated per employee, per year, as S$102,000 minus whatever Ordinary Wages have already attracted CPF that year. The higher your base salary, the less of that S$102,000 is left over for your bonus by the time it arrives.
That's why someone at the full S$8,000/month OW ceiling only has S$6,000 of AW headroom left for the whole year: their base salary alone has already used up S$96,000 of the S$102,000 combined ceiling. A bonus paid on top of that gets CPF on only the first slice, with everything above the remaining headroom paid out CPF-free, even though the same age-banded rate (20% employee, 17% employer, for age 55 and below) applies to whatever slice does attract CPF.
For Employment Pass and S Pass holders, none of this ceiling math matters at all: the citizen/PR-only CPF rule applies identically to a bonus as it does to base salary, so the full bonus amount lands in your account with zero CPF deducted, regardless of size.
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For Singapore Citizens and Permanent Residents, yes, but only up to the Additional Wage (AW) ceiling: $102,000 minus your Ordinary Wages already subject to CPF for the year. Employment Pass and S Pass holders pay 0% CPF on a bonus, same as on base salary, so they receive the full bonus amount.
It is the CPF Board's cap on how much of a bonus or other variable wage can attract CPF contributions in a calendar year, calculated per employee as $102,000 minus the Ordinary Wages (OW) already subject to CPF that year. An employee at the full $8,000/month OW ceiling has $96,000 of CPF-subject OW, leaving only $6,000 of AW ceiling headroom, so a $20,000 bonus would only attract CPF on the first $6,000 of it.
The same age-banded rate that applies to your Ordinary Wages: 20% employee / 17% employer for age 55 and below (2026 rates), stepping down to 18%/16% for ages above 55 to 60, and 12.5%/12.5% for ages above 60 to 65, following the CPF Board's senior-worker rate step-up effective 1 January 2026.
No. A bonus is taxable employment income like your base salary, but its actual tax impact depends on your total annual earnings and marginal Income Tax band, not the bonus in isolation. This calculator models the CPF mechanics only; use the Singapore Salary Calculator to see combined Income Tax and CPF on your full annual income including the bonus.
Because the AW ceiling is fixed per year regardless of bonus size. If your base salary already uses up most of the $102,000 combined CPF-subject wage ceiling, a large bonus on top will have a shrinking, or even zero, CPF-attracting portion, so more of it lands in your bank account CPF-free compared to a smaller bonus earned on a lower base salary.
No. The citizen/PR-only CPF rule applies identically to Additional Wages as it does to Ordinary Wages. An Employment Pass or S Pass holder's bonus is paid out in full, with zero CPF deduction and zero employer CPF contribution, the same 0% treatment as their monthly salary.
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