New permanent residents generally use graduated CPF rates in their first two contribution years and full rates from the third year. The stage is not determined by the calendar year alone.
How the rule works
QuickCalc models the default G/G arrangement. Approved F/G or F/F arrangements produce different deductions. Age and wage month still matter.
Calculation method
Determine the PR stage and approved arrangement, then apply employee and employer rates to applicable wages.
Three practical examples
- Age 35, first-year PR on SGD 5,000: about SGD 250 employee and SGD 200 employer CPF under default rates.
- Second-year PR on the same pay: about SGD 750 employee and SGD 450 employer CPF.
- From the third year, full rates give about SGD 1,000 employee and SGD 850 employer CPF.
Special cases and limits
- The exact PR approval date can affect the first applicable month.
- An approved higher-rate arrangement must replace the default estimate.
- Age-band changes and low-wage months require recalculation.
Frequently asked questions
Are first-year rates always 5% and 4%?
Those are common default G/G rates for age 55 or below, not every case.
Why does CPF rise in year three?
The graduated period normally ends and full rates begin.
Sources and review
Written and reviewed by the QuickCalc editorial team. Last reviewed: 4 Sep 2026. To report a rule or calculation error, email contact@zevlis.com.