CalculatorBonus CPF
Estimate bonus CPF under the annual AW ceiling.
Why three annual pay patterns produce different bonus CPF
A bonus is generally Additional Wages. The key check is SGD 102,000 less OW already subject to CPF in the year—not the bonus alone.
Annual OW of SGD 60,000
- Input
- OW already subject to CPF: SGD 60,000; bonus: SGD 10,000; age 35 on full rates
- Result
- All SGD 10,000 is CPF-applicable; employee about SGD 2,000; employer about SGD 1,700
- What it means
- The remaining AW ceiling is SGD 42,000, so this bonus does not reach it.
Annual OW of SGD 80,000
- Input
- OW already subject to CPF: SGD 80,000; bonus: SGD 50,000; age 35 on full rates
- Result
- Only SGD 22,000 is CPF-applicable; employee about SGD 4,400; employer about SGD 3,740
- What it means
- The part above the remaining AW ceiling does not attract more CPF for this bonus.
Annual OW already at SGD 96,000
- Input
- Monthly OW of SGD 8,000 for 12 months; bonus: SGD 20,000; age 35 on full rates
- Result
- Only SGD 6,000 is CPF-applicable; employee about SGD 1,200; employer about SGD 1,020
- What it means
- A high earner may have little AW capacity left, so multiplying the whole bonus by 20% and 17% is wrong.
How should you use the calculated result?
The tool finds the remaining annual AW ceiling, then applies the age and status rates to the CPF-applicable part. Earlier bonuses, other AW and OW already subject to CPF all change the final capacity.
Keep two buffers before spending a bonus
- Do not plan spending from the contractual gross bonus. Allow first for employee CPF and then retain cash for a possible increase in personal income tax.
- If bonuses are paid in several batches, each uses the same annual AW capacity, so a later payment can attract a different CPF amount.
When should you not use this result directly?
- Annual OW must be OW actually subject to CPF in that year, not just contractual annual salary, and earlier months must not be omitted.
- Other bonuses or commissions paid as AW in the same year use the ceiling first; year-end, termination and back-pay items may need a wage-year check.
- Multiple employers, graduated PR rates, an age-band change and low-wage months may require payroll or CPF Board confirmation.
Continue with the Bonus CPF guide
The guide explains the AW ceiling through annual pay patterns, year-end bonuses, termination payments and high-earner examples.
Open the Bonus CPF guide
Official source: Open authority guidance
Rules last checked: 7 Sep 2026. See the Sources page.