Singapore CPF OW & AW Ceiling Calculator

S$8,000 per month (S$96,000 per year), the final step of a multi-year phased increase. Only the portion of your monthly wage up to this ceiling attracts CPF, any salary above S$8,000/month in a given month is CPF-free on the excess, regardless of your total annual income.

The AW ceiling caps how much of a bonus, AWS/13th-month payment, or other variable wage attracts CPF in a calendar year. It's calculated per employee as S$102,000 (the total annual CPF-contributable wage ceiling covering OW and AW combined) minus the Ordinary Wages already subject to CPF that year. An employee at the full S$8,000/month OW ceiling has already used S$96,000 of the S$102,000 total, leaving only S$6,000 of AW ceiling headroom for the entire year.

Because the S$102,000 combined ceiling is fixed per year regardless of bonus size. If your base salary already uses up most of that ceiling through OW, a large bonus on top will have a shrinking, or even zero, CPF-attracting portion, so a bigger share of it lands in your bank account CPF-free compared to the same bonus earned on a lower base salary.

No. CPF applies only to Singapore Citizens and Permanent Residents. Employment Pass and S Pass holders (and other foreigners) contribute 0% CPF on both Ordinary Wages and Additional Wages, employee and employer side alike.

The same age-banded rate applies to both OW and AW: 20% employee / 17% employer for age 55 and below (2026 rates), stepping down to 18%/16% for ages above 55 to 60, 12.5%/12.5% for ages above 60 to 65, 7.5%/9% for ages above 65 to 70, and 5%/7.5% above 70, reflecting the CPF Board's senior-worker rate step-up effective 1 January 2026.

Per employee per calendar year, not per employer. If you change jobs mid-year, both the S$102,000 combined ceiling and whatever AW headroom it leaves are shared across the whole year regardless of how many employers you had. In practice this means tracking your year-to-date CPF-subject wages and declaring them to a new employer if relevant, since CPF Board doesn't automatically net contributions across employers in real time. This calculator models a single employer across a full year and doesn't handle a mid-year switch.

No, this tool models CPF only. Both your salary and any bonus are taxable employment income under Singapore's progressive Income Tax bands, separate from CPF. Use the Singapore Salary Calculator for the combined annual Income Tax and CPF picture.

Ceilings ($8,000/month OW, $102,000/year combined) and age-banded contribution rates, including the 1 January 2026 senior-worker step-up, reflect current CPF Board figures. It assumes your monthly Ordinary Wage is unchanged across all 12 months of the year and doesn't model mid-year salary changes, multiple employers in the same year, or Income Tax. For your exact figures, consult CPF Board or a Singapore payroll professional.