Reference · Legal limits
Singapore’s 2026 CPF salary and bonus wage ceilings
Singapore’s Ordinary Wage ceiling rose to SGD 8,000 a month in 2026. The Additional Wage ceiling is SGD 102,000 less Ordinary Wages already subject to CPF that year.
Sources checked
Each example assumes 12 months at the listed Ordinary Wage with one employer.
The monthly ceiling reached SGD 8,000 in January
The CPF Board shows four increases from the former SGD 6,000 monthly ceiling. It rose to SGD 6,300 in September 2023, SGD 6,800 in January 2024, SGD 7,400 in January 2025 and SGD 8,000 in January 2026. The annual salary ceiling stayed at SGD 102,000. Source 1
Salary and bonus amounts use different calculations
Ordinary Wages generally relate to work in that month and are payable by the 14th of the following month. An annual performance bonus is an example of Additional Wages. The board calculates the Additional Wage ceiling separately for each employee, employer and calendar year. Source 2 Source 3
Twelve months at the ceiling leaves SGD 6,000
An employee on SGD 8,000 a month for all 12 months has SGD 96,000 in Ordinary Wages subject to CPF. Subtracting that amount from SGD 102,000 leaves SGD 6,000 of Additional Wage ceiling. In the table, SGD 9,000 and SGD 10,000 monthly salaries leave the same room because the amount subject to CPF is capped each month. Source 1 Source 2
Months of employment and pay changes affect the result
The table assumes identical salary in all 12 months. If monthly pay changes or employment ends earlier, calculate the Ordinary Wages subject to CPF for the actual months and subtract their total from SGD 102,000. The ceiling is a wage amount to which the applicable contribution rates are applied. Source 2 Source 3