When CPF is payable
Employer CPF is payable once an employee earns more than S$50 in a month. The employee's own share is deducted only once monthly wages exceed S$500, with graduated rates between S$500 and S$750.
Rates by age
Contribution rates are set by age band and change on 1 January in some years. For an employee aged 55 and below in 2026 the total is 37% of ordinary wages: 17% employer and 20% employee. Rates for older workers are lower and are being raised in steps; the CPF Board rate table is the reference.
Wage ceilings
CPF is computed on ordinary wages up to S$8,000 a month. Additional wages (bonuses, commission) are subject to an annual ceiling of S$102,000 less the year's ordinary wages.
Skills Development Levy
SDL is payable for every employee at 0.25% of monthly wages, with a minimum of S$2 and a maximum of S$11.25, and the total is rounded down to the dollar.
Self-help group funds
Employers deduct contributions to CDAC, ECF, MBMF or SINDA from the employee's wages according to the fund the employee belongs to and the wage band. An employee who wants to opt out or change does so with the fund itself.
How Cohumi handles it
- CPF, SDL and SHG are computed on every payslip from the CPF Board tables, with the senior-worker rates for 1 Jan 2027 already loaded.
- The Additional Wage ceiling nets off the year's ordinary wages — and the wages paid before you joined Cohumi, if you enter opening balances.
- A local employee with no CPF line is flagged in red before the month can be approved.
Questions
Do I pay CPF for foreign workers?
No. CPF applies to Singapore citizens and permanent residents. Work Permit and S Pass holders attract the foreign worker levy instead, and SDL applies to everyone.
When is CPF due?
By the 14th of the following month, through the CPF Board's online submission. Cohumi gives you the figures per employee for the month.
Sources — the official pages these rules come from
- CPF Board — How much CPF contributions to pay
- CPF Board — Contribution rate tables from 1 Jan 2026 (PDF)
- CPF Board — How to calculate and pay SDL
- CPF Board — Contributions to self-help groups
This guide summarises public MOM and CPF Board pages as at 6 November 2026. General information, not legal advice; the official page prevails.