Who each schedule covers
The first five pages apply to workers born in or after 1995, and older workers who opt in to increased CPF savings, for years 2025–2029 respectively. The sixth page is the separate schedule from 1 January 2025 for workers born before 1995 who have not opted in; it requires worker MediSave rather than the increased-savings split. All pages state accuracy as at March 2026. For 2027–2029, the actual age-55-to-70 schedule depends on progress in senior-worker CPF contribution increases, so those displayed future rows are not unconditional final rates.
Use monthly net earnings from one operator
NE means gross earnings less the Fixed Expense Deduction Amount (FEDA). The table measures earnings from a platform operator for a calendar month. It does not provide the FEDA percentages or a different gross-income base. Select both the year and age band, then the net-earnings band. Values in the tables below preserve the full calculation through four parameters: operator base percentage b, phase-in coefficient k, total percentage t and worker percentage w.
The four increased-savings earnings bands
If NE≤S$50, both total and worker contributions are zero. If S$50<NE≤S$500, total is b%×NE and worker share zero. If S$500<NE≤S$750, total is b%×NE+k×(NE−S$500), and worker share k×(NE−S$500). If NE>S$750, total is t%×NE and worker share w%×NE. Thus a percentage for the over-S$750 band must not be applied to the entire S$500–750 transition band. Operator share is computed after the rounding sequence, not by independently rounding a presumed percentage.
Rounding the increased-savings contributions
First round total contributions to the nearest dollar: below 50 cents down, 50 cents or more up. Next compute the worker share and drop cents. Finally subtract that integer worker amount from the rounded total to obtain the operator amount. Applying the same rounding rule to both shares would depart from the source’s three-step method.
Annual age-band parameters
Each row below provides b, k, t and w for one age band and year. Age boundaries follow the source: 35 and below; above 35 through 45; above 45 through 50; above 50 through 55; above 55 through 60; above 60 through 65; above 65 through 70; and above 70. A rate shown for 2029 does not replace 2025 or 2026 contributions retrospectively.
| Year | Age | Base b | Coefficient k | Total t | Worker w |
|---|---|---|---|---|---|
| 2025 | ≤35 | 3.5% | 0.315 | 14% | 10.5% |
| 2025 | >35–45 | 3.5% | 0.345 | 15% | 11.5% |
| 2025 | >45–50 | 3.5% | 0.375 | 16% | 12.5% |
| 2025 | >50–55 | 3.5% | 0.39 | 16.5% | 13% |
| 2025 | >55–60 | 3.5% | 0.39 | 16.5% | 13% |
| 2025 | >60–65 | 3.5% | 0.315 | 14% | 10.5% |
| 2025 | >65–70 | 3.5% | 0.315 | 14% | 10.5% |
| 2025 | >70 | 3.5% | 0.27 | 12.5% | 9% |
| Year | Age | Base b | Coefficient k | Total t | Worker w |
|---|---|---|---|---|---|
| 2026 | ≤35 | 7% | 0.39 | 20% | 13% |
| 2026 | >35–45 | 7% | 0.42 | 21% | 14% |
| 2026 | >45–50 | 7% | 0.45 | 22% | 15% |
| 2026 | >50–55 | 7% | 0.465 | 22.5% | 15.5% |
| 2026 | >55–60 | 7% | 0.465 | 22.5% | 15.5% |
| 2026 | >60–65 | 7% | 0.375 | 19.5% | 12.5% |
| 2026 | >65–70 | 7% | 0.285 | 16.5% | 9.5% |
| 2026 | >70 | 7% | 0.165 | 12.5% | 5.5% |
| Year | Age | Base b | Coefficient k | Total t | Worker w |
|---|---|---|---|---|---|
| 2027 | ≤35 | 10.5% | 0.465 | 26% | 15.5% |
| 2027 | >35–45 | 10.5% | 0.495 | 27% | 16.5% |
| 2027 | >45–50 | 10.5% | 0.525 | 28% | 17.5% |
| 2027 | >50–55 | 10.5% | 0.54 | 28.5% | 18% |
| 2027 | >55–60 | 10.5% | 0.54 | 28.5% | 18% |
| 2027 | >60–65 | 10.5% | 0.39 | 23.5% | 13% |
| 2027 | >65–70 | 9% | 0.225 | 16.5% | 7.5% |
| 2027 | >70 | 7.5% | 0.15 | 12.5% | 5% |
| Year | Age | Base b | Coefficient k | Total t | Worker w |
|---|---|---|---|---|---|
| 2028 | ≤35 | 14% | 0.54 | 32% | 18% |
| 2028 | >35–45 | 14% | 0.57 | 33% | 19% |
| 2028 | >45–50 | 14% | 0.6 | 34% | 20% |
| 2028 | >50–55 | 14% | 0.6 | 34% | 20% |
| 2028 | >55–60 | 14% | 0.6 | 34% | 20% |
| 2028 | >60–65 | 13% | 0.39 | 26% | 13% |
| 2028 | >65–70 | 9% | 0.225 | 16.5% | 7.5% |
| 2028 | >70 | 7.5% | 0.15 | 12.5% | 5% |
| Year | Age | Base b | Coefficient k | Total t | Worker w |
|---|---|---|---|---|---|
| 2029 | ≤35 | 17% | 0.6 | 37% | 20% |
| 2029 | >35–45 | 17% | 0.6 | 37% | 20% |
| 2029 | >45–50 | 17% | 0.6 | 37% | 20% |
| 2029 | >50–55 | 17% | 0.6 | 37% | 20% |
| 2029 | >55–60 | 17% | 0.6 | 37% | 20% |
| 2029 | >60–65 | 13% | 0.39 | 26% | 13% |
| 2029 | >65–70 | 9% | 0.225 | 16.5% | 7.5% |
| 2029 | >70 | 7.5% | 0.15 | 12.5% | 5% |
The non-opt-in MediSave schedule
For pre-1995 workers not opting in, NE≤S$500 produces no contribution. At S$500<NE≤S$750, the worker contribution is k×(NE−S$500); above S$750 it is the age-band percentage of NE. The four age bands have (k, percentage): 35 and below (0.24, 8%); above 35–45 (0.27, 9%); above 45–50 (0.30, 10%); above 50 (0.315, 10.5%). Unlike the increased-savings worker share, this MA amount is rounded to the nearest dollar, with 50 cents upward and less downward. The PDF does not add an operator contribution to this separate table.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗