By MoneyBees
Work out CPF for a Singapore Permanent Resident in the first two years, when lower graduated rates apply. Compare the default graduated rates with full employer and graduated employee rates, see the dates each rate runs to, and what changes when full rates start in the third year.
As on your Entry Permit
Higher rates need a joint application by you and your employer
Year 1 CPF a month
$450
you $250, employer $200
Year 2 CPF a month
$1,200
you $750, employer $450
Full rates a month
$1,850
from 1 Feb 2028
On $5,000 a month you take home $4,750 in year 1 and $4,250 in year 2, against $4,000 once full rates start on 1 Feb 2028.
Year 1 runs to 31 Jan 2027, the end of the month of your first PR anniversary, not exactly 12 months. With full employer rates, your employer would pay $850 instead of $200 in year 1, while your share stays the same.
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| Year | Dates | You pay | Employer pays | Total |
|---|---|---|---|---|
| Year 1 | 15 Jan 2026 to 31 Jan 2027 | $250 | $200 | $450 |
| Year 2 | 1 Feb 2027 to 31 Jan 2028 | $750 | $450 | $1,200 |
| Year 3 on | from 1 Feb 2028 | $1,000 | $850 | $1,850 |
Wages above S$750 a month, up to the S$8,000 ceiling. From S$50 to S$500 only the employer pays; from S$500 to S$750 your share phases in. Each row is worked out on the rates for the year it starts in. If it runs into 2027, the 2027 rates apply from January.
| Year 1 | Year 2 | Year 3 on | |
|---|---|---|---|
| G/G: you | 5% | 15% | 20% |
| G/G: employer | 4% | 9% | 17% |
| F/G: you | 5% | 15% | 20% |
| F/G: employer | 17% | 17% | 17% |
CPF Board tables from 1 Jan 2026. Graduated rates do not change in 2027, but the full employer rate for ages above 55 to 65 rises from 1 Jan 2027, so F/G does too.
You became a PR on 15 Jan 2026, are 30 and earn S$5,000. Year 1 runs to 31 Jan 2027: you pay 5% (S$250) and your employer 4% (S$200), S$450 in all. Year 2 runs from 1 Feb 2027 to 31 Jan 2028 at 15% and 9%: S$750 and S$450. From 1 Feb 2028 full rates apply, 20% and 17%: S$1,000 and S$850.
With full employer and graduated employee rates, your employer pays S$850 from day one and you still pay S$250 in year 1.
Figures checked 4 Oct 2026.
Graduated rates. Aged 55 and below on wages above S$750, you pay 5% and your employer 4%, 9% in all, against 20% and 17% at full rates.
Still graduated, but higher. Aged 55 and below on wages above S$750, you pay 15% and your employer 9%, 24% in all.
From the third year. Year 1 runs from the date you became a PR to the last day of the month of your first anniversary, and year 2 to the end of the month of your second anniversary, with full rates from the month after that.
Yes, if you and your employer apply jointly to CPF Board. You can both pay full rates, or your employer can pay the full rate while you stay on the graduated rate, as long as the two of you apply together.
G/G means graduated rates for both employer and employee, the default for new PRs. F/G means the employer pays the full rate and the employee the graduated rate, after a joint application.
No. CPF Board says the graduated rates for first and second year PRs do not change. Full employer rates for ages above 55 to 65 rise from 1 Jan 2027, so F/G rates for those ages rise too.
Nothing on S$50 a month or less. From above S$50 to S$500 only the employer pays. From above S$500 to S$750 your share phases in, at 0.15 of the wage above S$500 in year 1.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).