CPF on Bonus (Additional Wage) Calculator

Calculates CPF on a bonus or other additional wage using the AW ceiling of S$102,000 minus the ordinary wages already subject to CPF in the year.

Result

Additional Wage ceiling left
S$42,000.00
Bonus subject to CPF
S$15,000.00
Employee CPF on bonus
S$3,000.00
Employer CPF on bonus
S$2,550.00
Bonus after CPF
S$12,000.00

How to use the cpf on bonus (additional wage) calculator

  1. Enter the bonus / additional wage for the year (S$).
  2. Enter the monthly salary (S$).
  3. Enter the age (years).
  4. The results update as you type, or press Calculate.
  5. Read the additional wage ceiling left first, then the supporting figures below it.

Formula

AW ceiling = S$102,000 − (ordinary wage capped at S$8,000 × 12). CPF applies to the bonus up to that ceiling at the same percentage rates as ordinary wages.

Worked example

For example, with these inputs:

the calculator returns:

Background

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.

CPF distinguishes between ordinary wages, which are paid for work in the month such as basic salary and fixed allowances, and additional wages, such as annual bonuses and leave encashment. Ordinary wages are capped at S$8,000 a month from January 2026, while additional wages are capped by an annual ceiling of S$102,000 minus the ordinary wages already subject to CPF in the year.

Frequently asked questions

How does the cpf on bonus (additional wage) calculator work?

It applies this formula: AW ceiling = S$102,000 − (ordinary wage capped at S$8,000 × 12). CPF applies to the bonus up to that ceiling at the same percentage rates as ordinary wages.

Are these figures exact?

They follow the published CPF and MOM formulas, but your employer's payroll may round slightly differently or include allowances in a different way. Your payslip is the final reference.

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