By MoneyBees
CPF on your bonus or AWS under the 2026 AW ceiling (S$102,000 minus salary subject to CPF), employee and employer shares by age, tax on the bonus and take-home.
Yes, up to the Additional Wage ceiling. A bonus or AWS attracts CPF at the same rates as your salary until your bonuses for the year reach the ceiling. Anything above it attracts no CPF.
S$102,000 minus your ordinary wages subject to CPF for the year. Salary counts up to S$8,000 a month, so someone earning S$8,000 or more for 12 months has a ceiling of S$6,000.
20% of the part under the ceiling if you are 55 or below, with your employer adding 17%. The employee rate drops to 18% above 55, 12.5% above 60, 7.5% above 65 and 5% above 70.
Yes. CPF applies it per employee, per employer, per calendar year. If you change jobs, each employer works out its own ceiling from the salary it paid.
The year the bonus is due and payable. A 2025 bonus paid in 2026 uses the 2026 ceiling.
Yes. An AWS or contractual bonus is taxed for the year you worked for it, so a 2025 13th month paid in February 2026 falls in YA 2026. A discretionary bonus is taxed for the year it is paid.
Your bonus may pass the AW ceiling, or earlier bonuses this year may have used it up. Salary above S$8,000 a month does not count, but the ceiling still assumes S$8,000 a month.
S$37,740 a year for all mandatory and voluntary contributions to your accounts. It equals 37% of the S$102,000 annual salary ceiling.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).