CPF Allocation (OA, SA, MA) Formula Explained, With Examples
Every cpf allocation (oa, sa, ma) result comes from one formula. Once you understand what goes into it, you can sanity-check any figure you are given, whether by an employer, a bank, a teacher or another website.
The formula
Each account receives a fixed percentage of wages: for 35 and below it is 23% OA, 6% SA and 8% MA, with more shifting to SA and MA as you get older.
What each input means
- Monthly salary (S$): the value you enter in the calculator.
- Age group: choose from 35 and below, Above 35 to 45, Above 45 to 50, Above 50 to 55.
Example
For example, with these inputs:
- Monthly salary (S$): 5,000
- Age group: 35 and below
the calculator returns:
- Ordinary Account: S$1,150.00
- Special Account: S$300.00
- MediSave Account: S$400.00
- Total: S$1,850.00
How the result changes
The table keeps the other inputs at their example values and changes monthly salary (s$).
| Monthly salary (S$) | Ordinary Account | Special Account | MediSave Account | Total |
|---|---|---|---|---|
| 5,000 | S$1,150.00 | S$300.00 | S$400.00 | S$1,850.00 |
| 2,500 | S$575.00 | S$150.00 | S$200.00 | S$925.00 |
| 3,750 | S$862.50 | S$225.00 | S$300.00 | S$1,387.50 |
| 6,250 | S$1,437.50 | S$375.00 | S$500.00 | S$2,312.50 |
| 7,500 | S$1,725.00 | S$450.00 | S$600.00 | S$2,775.00 |
Why it matters
In Singapore, payslip maths decides how much you can save, invest and spend, and CPF takes a sizeable share before the money reaches your bank account. Knowing the numbers in advance makes salary negotiations, job switches and budgeting far less of a guess.
The Central Provident Fund is Singapore's mandatory savings scheme for citizens and permanent residents. Contributions are shared between employee and employer and flow into the Ordinary Account for housing, education and investment, the Special Account for retirement, and MediSave for healthcare. Because the money is locked up for specific purposes, many people underestimate how much of their total pay it represents.
Payslips must be itemised, showing basic pay, allowances, overtime, deductions and CPF. Comparing a payslip against an independent calculation is the easiest way to catch mistakes, especially in the first month of a new job, after a pay rise, or when you cross an age band.
Contribution rates fall as workers get older, to keep older workers employable while their retirement savings continue to grow. The Government has been raising rates for workers above 55 in stages since 2022, with the latest change in January 2026 and another planned for 2027, so figures for senior workers change more often than for younger employees.
Related calculations
- Pro-Rated Annual Leave Calculator: Calculates leave earned for part of a year.
- Salary Converter (Annual, Monthly, Hourly): Converts an annual package into monthly, weekly, daily and hourly figures.
- CPF OA Interest Calculator: Projects your CPF Ordinary Account balance with the 2.5% floor rate and regular contributions.
- CPF Special Account Interest Calculator: Projects Special Account growth at the 4% floor rate.
Use the CPF Allocation Calculator (OA, SA, MA) to plug in your own numbers.
Run your own numbers: CPF Allocation Calculator (OA, SA, MA)