Sources & rules
Every rule behind every calculator, with its source and verification date. Full verification pass: 2026-10-27. Engine version 2026.10.27-2.
| Rule | Value (2026) | Primary source | Verified |
|---|---|---|---|
| CPF Ordinary Wage ceiling (monthly) | S$8,000 — from 2026-01-01 (annual ceiling S$102,000) | CPF Board — cpf.gov.sg | 2026-10-27 |
| CPF contribution rates by age | ≤55: 20% employee / 17% employer · 55–60: 18/16 · 60–65: 12.5/12.5 · 65–70: 7.5/9 · >70: 5/7.5 | CPF Board — cpf.gov.sg | 2026-10-27 |
| Retirement sums (turning 55 in 2026) | BRS S$110,200 · FRS S$220,400 · ERS S$440,800 (4× BRS since 2025) | CPF Board | 2026-10-27 |
| Retirement sums (announced, 2027) | BRS S$114,100 · FRS S$228,200 · ERS S$456,400 | CPF Board | 2026-10-27 |
| SMRA interest floor | 4% p.a. — extended to 31 Dec 2027 | CPF Board news release, 22 Sep 2026 | 2026-10-27 |
| Basic Healthcare Sum 2026 | S$79,000 (fixed for life at 65) | CPF Board | 2026-10-27 |
| SRS contribution cap | S15,300 (SC/PR) · S35,700 (foreigners) | IRAS — iras.gov.sg | 2026-10-27 |
| SRS penalty withdrawal | 5% penalty + 100% taxable | IRAS | 2026-10-27 |
| SDL | 0.25% of wages, min S$2.0, max S$11.25 | SkillsFuture SG | 2026-10-27 |
| Statutory retirement age | 64 — from 2026-07-01 | Ministry of Manpower | 2026-10-27 |
| GST | 9% | IRAS | 2026-10-27 |
| Income tax top bands | S$320k–500k: 22% · S$500k–1M: 23% · >S$1M: 24% | IRAS | 2026-10-27 |
| CPF LIFE anchors | Standard-plan payouts interpolated through CPF Board's published 2026 reference table (male member) | cpf.gov.sg → LIFE payout estimator | 2026-10-27 |
Change log
Substantive rule changes are logged here and on the corrections page. Recent:
- 2026-10-27 — SMRA 4% floor extended to 31 Dec 2027 (CPF Board, 22 Sep 2026).
- 2026-10-27 — ERS corrected to 4× BRS (S$440,800 for 2026) — older blogs citing 3× are stale.
- 2026 — Ordinary Wage ceiling S$6,800 → S$8,000/month (annual ceiling S$102,000) from 1 Jan 2026.
Watch list
These official pages are re-checked on a schedule. A failed fetch triggers manual verification — never a silent assumption:
- https://www.cpf.gov.sg/member/infohub/news
- https://www.cpf.gov.sg/service/article/how-much-cpf-contributions-to-pay
- https://www.cpf.gov.sg/service/article/what-are-the-interest-rates-for-cpf-accounts
- https://www.cpf.gov.sg/member/retirement-income
- https://www.iras.gov.sg/taxes/individual-income-tax
- https://www.mof.gov.sg/policies
Disagree with a number? Tell us — official sources always win.