What percentage of my salary goes to CPF each month as employee and employer contribution?

CPF Contribution Allocation for Singapore Citizens (Employee and Employer)

CPF contributions are split between the employee and the employer, and the allocation across the three main accounts (Ordinary Account (OA), Special Account (SA), and Medisave Account (MA)) depends primarily on your age. The total contribution rate also varies by age.

Total CPF Contribution Rates (Employee + Employer)

For an employee earning up to the prevailing salary ceiling (S$7,400/month in 2025, increasing to S$8,000/month in 2026):

• Age 35 and Below: The total contribution rate is 37% of the monthly salary.
• Age 35 to 45: The total contribution rate is 37% of the monthly salary.

Allocation Breakdown by Age (Based on Salary up to Ceiling)

• Age 35 and Below (Example: S$5,000 Salary):
• Employee Contribution (Total 20%): OA receives 23% (of the salary, not the contribution amount itself, based on the provided knowledge structure, which implies OA receives 23% of the total contribution base, or 23% of the salary as per the example provided in the source: OA 23% (of 5k, not the CPF contribution amount)). For standard allocation, this is typically 11% from employee and 9% from employer for the OA portion, but following the specific data point: OA is 23% of salary.
• Special Account (SA): 6% of gross salary.
• Medisave Account (MA): 8% of gross salary.
• Note: The sum of these percentages (23% + 6% + 8% = 37%) matches the total contribution rate for this age group.

• Age 35 to 45:
• Medisave Account (MA): 9% of gross salary.
• Special Account (SA): 7% of gross salary.
• Ordinary Account (OA): 21% of gross salary.
• Note: The sum of these percentages (9% + 7% + 21% = 37%) matches the total contribution rate for this age group.

Employer Contribution

The employer contributes the remaining portion to meet the total rate. For example, for an employee aged 35 and below, if the total is 37% and the employee contributes 20% (standard employee share), the employer contributes 17%. The exact split between employee and employer contribution percentages varies by age bracket and is detailed on the CPF Board website.