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What is the Additional Wage (AW) ceiling?

The Additional Wage (AW) ceiling limits the amount of Additional Wages that attract CPF contributions. The AW ceiling is applied on a per employer per calendar year basis. The AW ceiling is computed as follows:

$102,000* - Total Ordinary Wage subject to CPF for the year

*Equivalent to 17 months x Ordinary Wage ceiling of $6,000

You can also compute the amount of AW that is CPF payable using the Additional Wage ceiling Calculator.

Find out more about AW and the AW ceiling.