After PR approval, the main CPF difference is the graduated contribution rate in the first and second years. Count from the date permanent residence starts, not from the calendar year.
How does the PR approval date define year one?
The first year starts on the day Singapore permanent residence is obtained. If status begins on 15 July 2026, January 2027 does not jump straight to year three; the second- and third-year boundaries continue to follow the anniversaries of the status date.
Check the effective date in the transition month
Payroll may implement a status change by pay cycle. Compare the PR date in the immigration record with the month in which the employer changes CPF treatment, and ask payroll to explain any difference.
Default G/G rates in years one, two and three
| Age 55 or below, wages above SGD 750 | Employee | Employer | Total |
|---|---|---|---|
| First PR year | 5% | 4% | 9% |
| Second PR year | 15% | 9% | 24% |
| Third year onwards | 20% | 17% | 37% |
These are common 2026 default G/G rates. Low wages, older ages and approved higher-rate arrangements need a different calculation.
What SGD 5,000 monthly pay looks like in cash
Year one
Employee CPF about SGD 250, employer CPF about SGD 200 and cash pay about SGD 4,750.
Year two
Employee CPF about SGD 750, employer CPF about SGD 450 and cash pay about SGD 4,250.
Year three onwards
Employee CPF about SGD 1,000, employer CPF about SGD 850 and cash pay about SGD 4,000.
Our editorial advice is to model all three stages in year one. Budgeting rent or a loan from the first-year payslip alone can make the move to full rates feel like a sudden cash-pay drop.
When should default G/G not be used?
F/G: the employer uses the full rate while the employee remains on the graduated rate.
F/F: both employer and employee use full rates.
These arrangements follow CPF Board procedures. If the payslip states F/G or F/F, this site's default G/G estimate does not apply. Age changes, wages at SGD 750 or below, and special employment status also need official calculation.
Read the payslip in this order
- Confirm the PR start date and current stage.
- Identify G/G, F/G or F/F.
- Separate Ordinary Wages from Additional Wages.
- Check age band, wage ceiling and official rounding.
- Ask payroll for the calculation when a transition creates a large difference.
Questions from PR employees
Does a bonus use graduated rates too?
It normally uses the PR stage and arrangement when the bonus is due and payable, while also remaining subject to the annual AW ceiling.
Why does a friend with the same salary contribute more in year one?
Age, low-wage rules, an approved arrangement or additional pay items may differ.
Can an employee decide alone to use full rates?
No. The employee and employer must follow the applicable CPF Board process.
Calculate and verify
Use the CPF calculator · CPF Board: determining the PR year · Official CPF calculator
Written and reviewed by the QuickCalc editorial team. Last reviewed: 8 Sep 2026. Report a rule or calculation issue at w56975828@gmail.com.