What is the CPF monthly salary ceiling in 2026 and what changed from 2025?

CPF Monthly Salary Ceiling in 2026

The CPF monthly salary ceiling in 2026 will be S$8,000 per month. This is an increase from the 2025 ceiling.

Changes from 2025 to 2026

The CPF salary ceiling is being increased incrementally. In 2025, the ceiling was raised to S$7,400 per month (up from S$6,800 in 2024). For 2026, it increases again by S$600 to reach S$8,000.

This means that for an employee earning S$8,000 or more in 2026, the mandatory CPF contributions (employee and employer portions) will be calculated based on this S$8,000 cap, rather than the actual gross salary.

Impact on Contributions and Accounts (Example)

For an employee aged 35 and below earning S$8,000 in 2026, the total mandatory CPF contribution rate (employee + employer) is 37% of the capped salary. The allocation across accounts follows the standard structure for that age group (e.g., OA, SA, MA contributions are based on the S$8,000 ceiling).

Related 2026 Figures

It is important to note other related figures increasing in 2026, which affect retirement planning:

• Full Retirement Sum (FRS): Will be S$220,400 (up from S$213,000 in 2025).
• Enhanced Retirement Sum (ERS): Will be S$440,800 (4x BRS).
• Basic Retirement Sum (BRS): Will be S$110,200 (half of ERS).
• Basic Healthcare Sum (BHS): Will be S$79,000 (up from S$75,500 in 2025).

These changes are part of the ongoing adjustments to the CPF system to ensure retirement adequacy.