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CPF Contribution and Allocation RatesCPF Contribution and Allocation Rates<p>​CPF contributions are payable at the prevailing CPF contribution rates for your employees who are Singapore Citizens and Singapore Permanent Residents (SPR).</p>TrueTrueTrue

 

 

UnderstandWhere can I view the CPF contribution rate booklets for the respective age groups?The <a href="/Employers/EmployerGuides/employer-guides/paying-cpf-contributions/cpf-contribution-and-allocation-rates/otherstab#Others">CPF contribution rate booklet(s)</a> can be found in the Others section of the <a href="/Employers/EmployerGuides">Employer Guide</a>.<br>712682
UnderstandWhat are the current CPF contribution rates?<p>Tables A1 and A2 show the current CPF contribution rates for private sector and public sector non-pensionable employees. Tables B1 and B2 show the contribution rates for public sector pensionable employees. </p><p>The Government has announced the increase of the CPF contribution rates in the Singapore Budget 2015. This increase will apply to the wages earned from 1 January 2016. To find out more about the changes, please refer to the <a href="https://www.cpf.gov.sg/members/News/news-categories-info/cpf-related-announcements/2237"> Singapore Budget 2015 CPF Initiatives</a>.</p><p> <strong>​​Table A1. Contribution rates from 1 January 2016 for private sector and public sector non-pensionable employees being:</strong></p><ul><li>Singapore Citizen</li><li>SPR from the third year of obtaining SPR status</li><li>SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates </li></ul> <img alt="CPF Contribution Rates from 1 Jan 2016" src="/Assets/employers/PublishingImages/TableA1_ContributionRates.PNG" style="width:79%;height:auto;" /> <p>Please refer to the <a href="/Assets/employers/Documents/Table%201_Pte%20and%20Npen%20CPF%20contribution%20rates%20for%20Singapore%20Citizens%20and%203rd%20year%20SPR%20Jan%202016.pdf" target="_blank">CPF Contribution Rates Table</a> (PDF, 0.1 MB)<br></p><p> <br> </p><p>Please refer to ​<strong><a href="/Assets/employers/Documents/TableA2_ContributionRates.pdf" target="_blank">Table A2</a></strong> (PDF, 0.2MB) for the CPF contribution rates from 1 January 2016 for private sector and public sector non-pensionable employees being SPR during the first two years of obtaining SPR status.<br></p><p> <br>​​<strong>Table B1. Contribution rates from 1 January 2016 for public sector pensionable employees being:</strong> </p><ul><li>Singapore Citizen </li><li>SPR from the third year of obtaining SPR status </li><li>SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates </li></ul>​​ <div>​​ <img alt="CPF Contribution Rates for public sector pensionable employees from 1 Jan 2016" src="/Assets/employers/PublishingImages/TableB1_ContributionRates.PNG" style="width:79.2%;height:auto;" /> <br> <p>The CPF contribution rates with pensionable and non-pensionable wage components are found in the <a href="/Assets/employers/Documents/Table%206_Pen_CPF%20contribution%20rates%20for%20Singapore%20Citizens%20and%203rd%20year%20SPR_Jan%202016.pdf" target="_blank">CPF Contribution Rates Table</a> (PDF, 0.1 MB).<br></p><p> <br> </p><p>Please refer to <strong> <a href="/Assets/employers/Documents/TableB2_ContributionRates.pdf" target="_blank">​Table B2</a></strong> (PDF, 0.2MB) for the CPF contribution rates from 1 January 2016 for public sector pensionable employees being SPR during the first two years of obtaining SPR status.<br></p></div>587587
UnderstandWhat are the current CPF allocation rates?<p>Table C1 shows the prevailing allocation rates for private sector and public sector non-pensionable employees. Table C2 shows the allocation rates for public sector pensionable employees.​</p> <br> <p> <strong>​​Table C1. Allocation rates from 1 January 2016 for private sector and public sector non-pensionable employees</strong>​<br></p> <img class="img-responsive" alt="Allocation Rates from 1 Jan 2016" src="/Assets/employers/PublishingImages/TableC1_AllocationRates.PNG" /> <br> <p>To determine the CPF allocation rates for all employees including those earning monthly wages of <$750, refer to the <a href="/Assets/employers/Documents/Table%2011_Pte%20and%20Npen_CPF%20Allocation%20Rates%20Jan%202016.pdf" target="_blank">CPF allocation rates expressed as ratios of contribution table</a> (PDF, 0.1MB).</p><p> <br> <strong>Table C2. Allocation rates from 1 January 2016 for public sector pensionable employees</strong></p> <img class="img-responsive" alt="Allocation Rates for public sector pensionable employees from 1 Jan 2016" src="/Assets/employers/PublishingImages/TableC2_AllocationRates.PNG" /> <br> <p>Please refer to the <a href="/Assets/employers/Documents/Table%2012_Pen_CPF%20Allocation%20Rates%20Jan%202016.pdf" target="_blank">CPF allocation rates expressed as ratios of contribution table</a> (PDF, 0.1MB).<br></p>588588
UnderstandWhat are the factors affecting CPF contribution and allocation rates?<p>The CPF contribution rate applicable for your employee depends on his:</p><ul><li>citizenship – Singapore Citizen or SPR in the first and second year or from the third year of obtaining SPR status;</li><li>age group; and </li><li><a href="/Employers/EmployerGuides/employer-guides/hiring-employees/cpf-contributions-for-your-employees#Item592">total wages</a> for the calendar month. </li></ul><p>Unlike contribution rates, the allocation rates applicable for your employee depend on his employee type and age group.</p>584584
EvaluateHow do I determine the age groups of my employees?<p style="text-align:justify;">Different CPF contribution rates are applied on the different age groups below to ensure the employability of workers:</p><ul><li>55 years and below</li><li>Above 55 to 60 years</li><li>Above 60 to 65 years</li><li>Above 65 years</li></ul><p>For purpose of CPF contribution, your employee is considered to be “55 years”, “60 years” or “65 years” in the month of his 55th, 60th or 65th birthday. He is considered to be “Above 55”, “Above 60” or “Above 65” from the month after his 55th, 60th or 65th birthday. </p><p style="text-align:justify;"> <span style="text-decoration:underline;"> <strong>Example</strong></span></p><p>An employee’s 55th birthday falls on 13 January 2016:</p><table width="100%" class="ms-rteTable-default" cellspacing="0" style="text-align:center;"><tbody><tr class="ms-rteTableEvenRow-default" bgcolor="#d2d2d2"><td class="ms-rteTableEvenCol-default" colspan="2" style="width:50%;"> <strong>CPF contribution rate</strong></td></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:50%;">For wages earned in January ​2016<br>(55 years and below)</td><td class="ms-rteTableOddCol-default" rowspan="2" style="width:50%;">For wages earned in February 2016<br>(Above 55 to 60 years)</td></tr><tr class="ms-rteTableEvenRow-default"></tr><tr class="ms-rteTableOddRow-default"><td class="ms-rteTableEvenCol-default" rowspan="2" style="width:50%;">​37% of total wages (≥$750)<br><br>(Employer's share = 17%;<br>Employee's share = 20%)</td><td class="ms-rteTableOddCol-default" rowspan="2" style="width:50%;">26% of total wages (≥$750)<br><br>(Employer's share = 13%;<br>Employee's share = 13%)</td></tr><tr class="ms-rteTableEvenRow-default"></tr></tbody></table> <p style="text-align:justify;">Note:</p><ul><li>The employee is deemed to have attained 55 years of age on his 55th birthday and would be classified in the “55 years and below” age group; and</li><li>deemed to be above 55 years old on the day after his 55th birthday. As the contribution rates are applicable on a monthly basis, he will be classified in the “Above 55 to 60 years” age group in the month after his 55th birthday i.e. month of February 2016.</li></ul>585585
EvaluateWhere can I view the past CPF contribution and allocation rates?<p>The <a href="/Employers/EmployerGuides/employer-guides/paying-cpf-contributions/cpf-contribution-and-allocation-rates/otherstab#Others">past CPF contribution and allocation rates</a> can be found in the Others section of the <a href="/Employers/EmployerGuides">Employer Guide</a>.<br></p>589589
EvaluateWhat happens when my foreign employee becomes a SPR?<p>CPF contributions are payable once your foreign employee obtains SPR status. CPF contributions are payable at lower rates (i.e. graduated employer-graduated employee contribution rates) during the first two years of obtaining SPR status.</p><p>From the third year onwards, both you and SPR employee will contribute to CPF at full employer-full employee rates (i.e. rates applicable for a Singapore Citizen employee.)</p>590590
EvaluateHow do I determine the year of SPR status for my SPR employees?<p>The first year of obtaining SPR status starts from the date of SPR conversion. This refers to the date indicated on the entry permit (Form 5 or Form 5A) issued by the Immigrations and Checkpoints Authority of Singapore (ICA). It ends on the last day of the month of the first anniversary of SPR conversion. <font color="#000000" face="Times New Roman" size="3"> </font></p><p>The second year of obtaining SPR status starts from the first day of the month after the month of the first anniversary of SPR conversion. It ends on the last day of the month of the second anniversary of SPR conversion. </p> <font color="#000000" face="Times New Roman" size="3"> </font> <p>A SPR employee in his first two years of obtaining SPR status and his employer can jointly apply to CPF Board to contribute to CPF at higher rates:</p> <font color="#000000" face="Times New Roman" size="3"> </font> <ul><li><p>Full employer-graduated employee rates; or</p></li><li><p>Full employer-full employee rates. </p></li></ul><p>The third year of obtaining SPR status starts from the first day of the month after the month of the second anniversary of SPR conversion.</p><p> <strong><span style="text-decoration:underline;">Example</span><br></strong><br> If your employee obtained his SPR status on 15 January 2015, the start and end dates for first, second and third year of obtaining SPR status are shown in the table below:</p><table width="100%" class="ms-rteTable-default" cellspacing="0"><tbody><tr bgcolor="#d2d2d2"><td class="ms-rteTable-default" style="width:50%;"> <strong style="color:#444444;">Year of obtaining SPR status</strong></td><td class="ms-rteTable-default" style="width:25%;"> <strong>Starts from</strong></td><td class="ms-rteTable-default" style="width:25%;"> <strong>Ends on</strong></td></tr><tr><td class="ms-rteTable-default" style="width:50%;">First year</td><td class="ms-rteTable-default" style="width:25%;">15 January 2015</td><td class="ms-rteTable-default" style="width:25%;">31 January 2016</td></tr><tr><td class="ms-rteTable-default" style="width:50%;">Second year</td><td class="ms-rteTable-default" style="width:25%;">1 February 2016</td><td class="ms-rteTable-default" style="width:25%;">31 January 2017</td></tr><tr><td class="ms-rteTable-default" style="width:50%;">Third year</td><td class="ms-rteTable-default" style="width:25%;">1 February 2017</td><td class="ms-rteTable-default" style="width:25%;">Not applicable</td></tr></tbody></table>613613
ApplyHow do I jointly apply with my SPR employees to pay CPF at higher rates for them during their first two years of obtaining SPR status?<ol style="list-style-type:decimal;"><li><p>Download and fill up <a href="/Assets/employers/Documents/FORM_JAP94.pdf" target="_blank">Form JAP/94 - Apply Jointly to Contribute CPF at Higher Rates for 1<sup>st</sup>/2<sup>nd</sup> Year Singapore Permanent Resident (SPR)</a> (PDF, 0.3MB)</p></li><li><p>Mail it to:<br> Central Provident Fund Board<br>Collection Business Department<br>Robinson Road<br>P.O. Box 3060<br>Singapore 905060</p></li></ol>623623

 

 

 

 

CPF Contribution CalculatorCPF Contribution Calculator<a href="https://www.cpf.gov.sg/eSvc/Web/Miscellaneous/ContributionCalculator/Index?isFirstAndSecondYear=0&isMember=0" target="_blank"><img alt="" src="/_layouts/15/IMAGES/ichtm.gif">Contri.asp</a>
Additional Wage Ceiling CalculatorAdditional Wage Ceiling Calculator<a href="https://www.cpf.gov.sg/eSvc/Web/Services/CPFAdditionalWageCeiling/Indexempl" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icgen.gif">Indexempl</a>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apply Jointly to Contribute CPF at Higher Rates for 1st/2nd Year Singapore Permanent Resident (SPR)<a href="/Assets/employers/Documents/FORM_JAP94.pdf" target="_blank"><img alt="" src="/_layouts/15/IMAGES/icpdf.png">Apply Jointly to Contribute CPF at Higher Rates for 1st/2nd Year Singapore Permanent Resident (SPR)</a><p>FORM JAP/94</p><p>This form allows you to apply jointly with your 1st/2nd Year SPR employees to contribute CPF at Higher Rates.</p>00PDF, 0.3MB

 

 

CPF Contribution and Allocation RatesPaying CPF Contributions

 

 

<h3> <strong>1. Past CPF Contribution and Allocation Rates</strong></h3><ul><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20January%202015.pdf">From 1 January 2015 to 31 December 2015</a> (PDF, 0.5MB)</li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1January2014.pdf" target="_blank">From 1 January 2014 to 31 December 2014</a> (PDF, 0.6MB)</li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Sep%202012.pdf" target="_blank">From 1 September 2012 to 31 December 2013</a> (PDF, 0.8MB)</li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Sep%202011.pdf" target="_blank">From 1 September 2011 to 31 August 2012</a> (PDF, 0.8MB)</li><li> <a href="/Assets/employers/Documents/CPF%20Contribution%20and%20Allocation%20Rates%20from%201%20Mar%202011.pdf" target="_blank">From 1 March 2011 to 31 August 2011</a> (PDF, 0.6MB)</li><li> <a href="/Assets/employers/Documents/CPFContributionandAllocationRatesfrom1Sep2010.pdf" target="_blank">From 1 September 2010 to 28 February 2011</a> (PDF, 0.6MB)</li></ul> <br> <h3> <strong>2. CPF Contribution Rate Booklets<br></strong></h3><p> <strong>CPF Contribution Rate Booklets from <strong>1 January 2016</strong></strong></p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below55_Jan2016.pdf" target="_blank">CPF contribution rate booklet (Age group 55 years and below)</a> (PDF, 0.8MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_Jan2016.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (PDF, 0.6MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_Jan2016.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (PDF, 0.5MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_Jan2016.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (PDF, 0.4MB)</li></ul><p> <br> </p><p> <strong>CPF Contribution Rate Booklets from 1 January 2015 to 31 December 2015 </strong></p><ul><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below50_2015.pdf" target="_blank">CPF contribution rate booklet (Age group 50 years and below)</a> (PDF, 0.6MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (PDF, 0.7MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (PDF, 0.6MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (PDF, 0.6MB)</li><li> <a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2015.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (PDF, 0.4MB)</li></ul><p> </p><p> <strong>CPF </strong> <strong>Contribution Rate Booklets from 1 January 2014 to 31 December 2014</strong> </p><ul><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_below50_2014.pdf" target="_blank">CPF contribution rate booklet (Age group 50 years and below)</a> (PDF, 0.8MB)</li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_50to55_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 50-55 years)</a> (PDF, 0.9MB)</li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_55to60_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 55-60 years)</a> (PDF, 0.8MB)</li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_60to65_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 60-65 years)</a> (PDF, 0.8MB)</li><li><a href="/Assets/employers/Documents/Brochures_and_Booklets/conbook_above65_2014.pdf" target="_blank">CPF contribution rate booklet (Age group above 65 years)</a> (PDF, 0.6MB)</li></ul> <br>For a quick guide to the contribution rates, please refer to the <a href="/Assets/employers/Documents/conrates_guide_2014.pdf" target="_blank">Guide to CPF Contribution Rates from 1 January 2014</a> (PDF, 0.5MB). <br>

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