CPF on a bonus in Singapore: Additional Wages, the $102,000 AW ceiling and both shares
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 16 Oct 2026.A bonus in Singapore is an Additional Wage, and CPF is due on it at the same rates as salary: 37% in all for a citizen aged 55 or under, 20% from the employee and 17% from the employer. Only bonuses up to the AW ceiling count, $102,000 less the Ordinary Wages subject to CPF in the year, so a $5,000 salary leaves room for $42,000 of bonus.
2026 · Rates and rules read from the sources listed on this page (the earliest on 16 Oct 2026); they may have changed since.
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Every employer in Singapore pays CPF for citizens and permanent residents on top of their salary, and takes the employee's share out of it. This page works out both shares for one month from the CPF Board's rate tables in force from 1 January 2026, each step shown.
Low wages. On S$50 or less of total wages there is no CPF. Up to S$500 only the employer contributes. Between S$500 and S$750 the employee share phases in.
The ceilings. Ordinary Wages count up to S$8,000 a month. A bonus is an Additional Wage and counts up to the AW ceiling, S$102,000 less the Ordinary Wages subject to CPF for the year. The page assumes the same salary in every month and no earlier bonus.
The rest of the article, and all 6 questions about Singapore Employer CPF Calculator 2026, are on the Singapore Employer CPF Calculator 2026 page.
For a citizen or third-year PR aged 55 or under, the employer pays 17% of monthly wages on top of salary and the employee gives 20%, 37% in all. The employer's share falls with age: 16% above 55, 12.5% above 60, 9% above 65 and 7.5% above 70.
S$8,000 a month from 1 January 2026. Salary above that attracts no CPF, so the most a citizen aged 55 or under pays on salary is S$2,960 a month: S$1,600 from the employee and S$1,360 from the employer.
A bonus is an Additional Wage and attracts CPF at the same rates as salary, but only up to the AW ceiling: S$102,000 less the Ordinary Wages subject to CPF for the year. A S$5,000 monthly salary uses S$60,000, leaving S$42,000 of bonus that attracts CPF.
Yes, at graduated rates. In the first year a PR aged 55 or under pays 5% and the employer 4%; in the second year 15% and 9%. From the third year the full citizen rates apply. Employer and employee may jointly apply to pay higher rates earlier.
Rates and rules change; check the source before you rely on a figure.
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Same job, other tools: Singapore CPF Contribution Calculator – Employee CPF by age and status for 2026, with the $8,000 wage ceiling and the tax it saves.
On the related tools: PF Calculator – What your PF account will hold when you retire.