Singapore Bonus / AWS Calculator

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.