How is my CPF contribution split between Ordinary Account, Special Account, and Medisave?

CPF Contribution Allocation by Age

The split of your mandatory CPF contributions between the Ordinary Account (OA), Special Account (SA), and Medisave Account (MA) depends primarily on your age. This information is based on CPF Board guidelines.

For Individuals Aged 35 and Below (Based on a S$5,000 Salary Example):

For an employee aged 35 and below earning a gross salary of S$5,000, the allocation percentages of the gross salary are:

• Medisave Account (MA): 8% (S$400)
• Special Account (SA): 6% (S$300)
• Ordinary Account (OA): 23% (S$1,150)

Note: The total CPF contribution rate for this age group is 37% of the ordinary wage (8% MA + 6% SA + 23% OA).

For Individuals Aged 35 to 45:

As you move into the 35 to 45 age bracket, the allocation shifts to prioritize retirement savings (SA) over housing/education (OA):

• Medisave Account (MA): 9% of gross salary
• Special Account (SA): 7% of gross salary
• Ordinary Account (OA): 21% of gross salary

Overflow Rules (Medisave and SA):

Contributions flow into these accounts until specific limits are met. For example, Medisave contributions overflow to the SA once the Basic Healthcare Sum (BHS) is hit (S$75,500 in 2025). If the SA limit (Full Retirement Sum, FRS, S$213,000 in 2025) is reached, subsequent MA overflows go to the OA. Importantly, SA contributions continue even after the FRS is reached; there is no overflow from SA to OA based on current rules for contributions (though this changes for existing balances at age 55).

For individuals aged 45 and above, the allocation percentages change again, generally increasing the OA share and decreasing the SA share.