Allocation of CPF Contributions
The CPF contributions are allocated to the Ordinary, Special and Medisave Accounts based on the ratio of contributions shown in Tables A to J. Contributions are first allocated to the Medisave Account, followed by the Special Account. The balance is then allocated to the Ordinary Account.
|
|
Employee Age (years)
|
CPF contribution
|
Ordinary Account
|
Special Account
|
Medisave Account
|
35 & below
|
$100
|
$66.67
($100 - $18.84 - $14.49)
|
$14.49
($100 x 0.1449)
|
$18.84
($100 x 0.1884)
| |
|
|
TABLE A
For
|
(1)
|
Private Sector Employees
|
|
(2)
|
Government Non-Pensionable Employees
|
|
(3)
|
Non-Pensionable Employees in Statutory Bodies & Aided Schools
|
|
(4)
|
Singapore Permanent Resident (SPR) employees from their 3rd year onwards
| |
|
Employee Age (years)
|
Contribution By Employer (% of wage)
|
Contribution By Employee (% of wage)
|
Total Contribution (% of wage)
|
Credited Into
|
Ordinary Account (Ratio of Con)
|
Special Account (Ratio of Con)
|
Medisave Account (Ratio of Con)
|
35 & below
|
14.5
|
20
|
34.5
|
0.6667
|
0.1449
|
0.1884
|
Above 35 - 45
|
14.5
|
20
|
34.5
|
0.6088
|
0.1739
|
0.2173
|
Above 45 - 50
|
14.5
|
20
|
34.5
|
0.5509
|
0.2028
|
0.2463
|
Above 50 - 55
|
10.5
|
18
|
28.5
|
0.4562
|
0.2456
|
0.2982
|
Above 55 - 60
|
7.5
|
12.5
|
20
|
0.575
|
0
|
0.425
|
Above 60 - 65
|
5
|
7.5
|
12.5
|
0.28
|
0
|
0.72
|
Above 65
|
5
|
5
|
10
|
0.1
|
0
|
0.9
| |
TABLE B
For
|
(1)
|
Government Pensionable Employees
|
|
(2)
|
Pensionable Employees in Statutory Bodies & Aided Schools
| |
|
Employee Age (years)
|
Contribution By Employer (% of wage)
|
Contribution By Employee (% of wage)
|
Total Contribution (% of wage)
|
Credited Into
|
Ordinary Account (Ratio of Con)
|
Special Account (Ratio of Con)
|
Medisave Account (Ratio of Con)
|
35 & below
|
10.875
|
15
|
25.875
|
0.6667
|
0.1449
|
0.1884
|
Above 35 - 45
|
10.875
|
15
|
25.875
|
0.6088
|
0.1739
|
0.2173
|
Above 45 - 50
|
10.875
|
15
|
25.875
|
0.5509
|
0.2028
|
0.2463
|
Above 50 - 55
|
7.875
|
13.5
|
21.375
|
0.4562
|
0.2456
|
0.2982
|
Above 55 - 60
|
5.625
|
9.375
|
15
|
0.575
|
0
|
0.425
|
Above 60 - 65
|
3.75
|
5.625
|
9.375
|
0.32
|
0
|
0.68
|
Above 65
|
3.75
|
3.75
|
7.5
|
0.1
|
0
|
0.9
| |