TaxSavvySG

Ordinary wage ceiling

Is CPF charged on full salary?

The situation

CPF on ordinary wages is capped at the ordinary wage ceiling per month.

The law

  • Sec 7, Central Provident Fund Act 1953: Employers pay CPF for Singapore Citizen and PR employees monthly

What it means for you

Wages above the ceiling do not attract CPF. The ceiling has been raised in steps; check the current amount. Check the current ordinary wage ceiling on CPF's site for the year. Overpaid CPF can be refunded by request.

What to do

  1. Check ceiling.
  2. Cap OW.
  3. Compute.
  4. Pay.

We can do this for youMonthly CPF and SDL contributions: SGD 150

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