국민연금 (CPF) 요율

아래는 국민연금 요율입니다.

자세한 내용은 www.cpf.gov.sg 를 참고하십시요.

https://www.cpf.gov.sg/Employers/EmployerGuides/employer-guides/paying-cpf-contributions/cpf-contribution-and-allocation-rates

Where can I view the CPF contribution rate booklets?

​The CPF contribution rate booklets can be found here​.

What are the current CPF contribution rates?

The current CPF contribution rates are shown in the tables below. Tables A1 and A2 show the contribution rates for private sector employees and public sector non-pensionable employees. Tables B1 and B2 show the contribution rates for public sector pensionable employees.

The Government has announced the increase of the CPF contribution rates in the Singapore Budget 2015. This increase will apply to the wages earned from 1 January 2016. To find out more about the changes, please refer to the Singapore Budget 2015 CPF Initiatives.

​​Table A1. Contribution rates from 1 January 2016 for private sector employees and public sector non-pensionable employees being:

  • Singapore Citizen

  • SPR from the third year of obtaining SPR status

  • SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates

​ ​
Employee’s age
(years
Contribution Rates from 1 Jan 2016
(for monthly wages ≥ $750) ​ ​
By Employer
(% of wage)
By Employee
(% of wage)
Total
(% of wage)
55 and below 17 20  37
Above 55 to 60 13 13 26
Above 60 to 65 9 7.5 16.5
Above 65 7.5 5 12.5

The CPF contribution rates for employees earning monthly wages of <$750 are found in the CPF Con​tribution Rates Table.

​​

Table A2. Contribution rates from 1 January 2016 for private sector employees and public sector non-pensionable employees being:

  • SPR during the first two years of obtaining SPR status

Employee Type Contribution Rates from 1 Jan 2016 ​

Graduated employer-graduated employee rates for:

  • Private sector employees
  • Public sector non-pensionable employees working in statutory boards and aided schools
Second year of obtaining SPR status

Full employer-graduated employee rates for:

  • Public sector non-pensionable employees working in Ministries
  • Public sector non-pensionable employees working in statutory boards and aided schools who have jointly applied with their employers to pay at these rates
  • Private sector employees who have jointly applied with their employers to pay at these rates

Second year of obtaining SPR status

​​

​​Table B1. Contribution rates from 1 January 2016 for public sector pensionable employees being:

  • Singapore Citizen

  • SPR from the third year of obtaining SPR status

  • SPR during the first two years of obtaining SPR status but who has jointly applied with employer to contribute at full employer-full employee rates

​​

Employee’s age
(years)
Contribution Rates from 1 Jan 2016
(for pensionable wage component only) ​ ​
By Employer
(% of wage)
By Employee
(% of wage)
Total
(% of wage)
55  and below 12.75 15 27.75
Above 55 to 60 9.75 9.75 19.5
Above 60 to 65 6.75 5.625 12.375
Above 65 5.625 3.75 9.375

The CPF contribution rates for public sector pensionable employees whose monthly wages comprise both pensionable and non-pensionable wage components are found in the CPF Contribution Rates ​​Table.​

​Table B2. Contribution rates from 1 January 2016 for public sector pensionable employees being:

  • SPR during the first two years of obtaining SPR status

​​

Employee Type Contribution Rates from 1 Jan 2016 ​

Graduated employer-graduated employee rates for:

  • Pensionable employees working in statutory boards and aided schools 
  •  

First year of obtaining SPR status Second year of obtaining SPR status

Full employer-graduated employee rates for:

  • Pensionable employees working in Ministries 
  • Pensionable employees working in statutory boards and aided schools who have jointly applied with their employers to pay at these rates
First year of obtaining SPR status

Second year of obtaining SPR status

  

What are the current CPF allocation rates?

CPF contributions are allocated first to the employee’s Medisave Account, follow by the Special Account. The remainder is then allocated to the Ordinary Account.  Table C1 shows the prevailing allocation rates for private sector employees and public sector non-pensionable employees. Table C2 shows the allocation rates for public sector pensionable employees.​

​​Table C1. Allocation rates from 1 January 2016 for private sector employees and public sector non-pensionable employees  ​ ​

Employee’s age 
(years)

Allocation Rates from 1 Jan 2016
(for monthly wages ≥ $750) ​ ​
Ordinary Account
(% of wage)
Special Account
(% of wage)
Medisave Account
(% of wage)
35 and below 23 6 8
Above 35 to 45 21 7 9
Above 45 to 50 19 8 10
Above 50 to 55 15 11.5 10.5
Above 55 to 60 12 3.5 10.5
Above 60 to 65 3.5 2.5 10.5
Above 65 1 1 10.5

To determine CPF allocation in terms of ‘ratio of contribution’ for all employees including those earning monthly wages of <$750, refer to the CPF allocation rates expressed as ratios of contribution.

 

Table C2. Allocation rates from 1 January 2016 for public sector pensionable employees

Employee’s age 
(years)

Allocation Rates from 1 Jan 2016
(for pensionable wage component only) ​ ​
Ordinary Account
(% of wage)
Special Account
(% of wage)
Medisave Account
(% of wage)
35 and below 17.25 4.5 6
Above 35 to 45 15.75 5.25 6.75
Above 45 to 50 14.25 6 7.5
Above 50 to 55 11.25 8.625 7.875
Above 55 to 60 9 2.625 7.875
Above 60 to 65 3 1.875 7.5
Above 65 0.75 0.75 7.875

To determine CPF allocation in terms of ‘ratio of contribution’ for public sector pensionable employees (pensionable component only), refer to the CPF allocation rates expressed as ratios of contribution.

What are the factors affecting CPF contribution and allocation rates?

The CPF contribution rate applicable for your employee depends on his:

  • citizenship – Singapore Citizen or SPR in the first and second year or from the third year of obtaining SPR status;
  • age group; and
  • total wages for the calendar month. 

Unlike contribution rates, the allocation rates applicable for your employee depend on his employee type and age group.

Evaluate

How do I determine the age groups of my employees?

Different CPF contribution and allocation rates are applied on different age groups to ensure the employability of workers and to meet employees’ needs at various stages of their lives respectively. See table below for the various age groups.

Age Groups for Contribution Rates Age Groups for Allocation Rates
55 years and below ​ ​ 35 years and below
Above 35 to 45 years
Above 45 to 50 years
​Above 50 to 55 years
Above 55 to 60 years ​
Above 60 to 65 years ​
Above 65 years ​

 
Your employee is considered to be 35, 45, 50, 55, 60 or 65 years old in the month of his 35th, 45th, 50th, 55th, 60th or 65th birthday. The employee will be above 35, 45, 50, 55, 60 or 65 years from the month after the month of his 35th, 45th, 50th, 55th, 60th or 65th birthday.

Example

If your employee’s 60th birthday is on 15 January 2016, the CPF contribution and allocation rates for:

  • ‘Above 55 to 60 years’ age group will be applicable up till January 2016; and
  • ‘Above 60 to 65 years’ age group will apply from 1 February 2016 up to his 65th birthday month.

Where can I view the past CPF contribution and allocation rates?

The past CPF contribution and allocation rates prior to 1 January 2016 can be found here.

What happens when my foreign employee becomes a SPR?

CPF contributions are payable once your foreign employee obtains SPR status. CPF contributions are payable at lower rates (i.e. graduated employer-graduated employee contribution rates) during the first two years of obtaining SPR status.

From the third year onwards, both you and SPR employee will contribute to CPF at full employer-full employee rates (i.e. rates applicable for a Singapore Citizen employee.)

How do I determine the year of SPR status for my SPR employees?

The first year of obtaining SPR status starts from the date of SPR conversion. This refers to the date indicated on the entry permit (Form 5 or Form 5A) issued by the Immigrations and Checkpoints Authority of Singapore (ICA). It ends on the last day of the month of the first anniversary of SPR conversion. 

The second year of obtaining SPR status starts from the first day of the month after the month of the first anniversary of SPR conversion. It ends on the last day of the month of the second anniversary of SPR conversion.

A SPR employee in his first two years of obtaining SPR status and his employer can jointly apply to CPF Board to contribute to CPF at higher rates:

  • Full employer-graduated employee rates; or

  • Full employer-full employee rates.

The third year of obtaining SPR status starts from the first day of the month after the month of the second anniversary of SPR conversion.

Example

If your employee obtained his SPR status on 15 January 2015, the start and end dates for first, second and third year of obtaining SPR status are shown in the table below:

Year of obtaining SPR status Starts from Ends on
First year 15 January 2015 31 January 2016
Second year 1 February 2016 31 January 2017
Third year 1 February 2017 Not applicable

Apply

How do I jointly apply with my SPR employees to pay CPF at higher rates for them during their first two years of obtaining SPR status?

  1. Download and fill up Form CBD/PR/94A

  2. Mail it to:
    CPF Board
    Collection Business Department
    238B Thomson Road
    #08-00 Tower B Novena Square
    Singapore 307685