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Social security in Singapore 2026
The Central Provident Fund (CPF) takes 20% of a younger employee's wages into compulsory savings for retirement, housing and healthcare — capped at a monthly wage ceiling of SGD 8,000 from 2026.
Foreigners without permanent residence are outside it (permanent residents phase in): no CPF contributions, which is a large piece of why expat take-home pay in Singapore looks the way it does.
At a glance
- top rate
- 20% of wages (employees up to 55)
- entry band
- Rates taper with age, down to 5% over 70
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Handled through payroll
- residency basis
- Citizens and permanent residents only
- regime flag
- Non-permanent-resident foreigners are outside CPF; permanent residents contribute
Rates
Employee CPF contribution rates (2025 schedule, wages of SGD 750+/month)
| Employee age | Employee rate | Note |
|---|---|---|
| Up to 55 | 20% | |
| 56 – 60 | 17% | |
| 61 – 65 | 11.5% | |
| 66 – 70 | 7.5% | |
| Over 70 | 5% |
Thresholds & allowances
- Monthly wage ceilingSGD 8,000 from 2026
Ordinary wages above this attract no contributions
- Contribution reliefStatutory contributions are tax-deductible
Voluntary excess is not
- Supplementary Retirement Scheme (SRS)SGD 15,300 / 35,700 a year
Voluntary tax-deductible savings — the higher cap is for foreigners, their substitute for CPF
Residency
Residency trigger
CPF is for Singapore citizens and permanent residents in employment; the self-employed owe only Medisave (healthcare) contributions of 4% to 10.5% above SGD 6,000 of trade income.
Non-resident treatment
Foreign employees make no contributions and accrue no CPF; withdrawals from the voluntary SRS by non-residents face withholding.
Notes
- Employers contribute on top of the employee's share — that side is outside this page's scope.
- Wages for CPF include bonuses and allowances, with a separate annual ceiling for additional wages.
- The Supplementary Retirement Scheme (SRS) is the voluntary route open to foreigners, with a higher SGD 35,700 annual cap precisely because they have no CPF.
FAQ
How much CPF do employees pay in Singapore?
20% of wages up to age 55, tapering to 5% over 70 — capped at a monthly wage ceiling of SGD 8,000 from 2026.
Do foreigners pay CPF in Singapore?
No — foreign employees without permanent residence are outside CPF (permanent residents contribute, phasing to full rates by year 3). The voluntary Supplementary Retirement Scheme, with a SGD 35,700 annual cap, is their tax-favoured alternative.
Figures: tax year 2026, compiled from public sources. Not tax advice.