Singapore Payroll Calculator
Work out what an employee really costs each month: gross wage plus employer CPF, Skills Development Levy and foreign worker levy — and what the employee takes home.
Ordinary wages for the month: basic pay plus fixed allowances and overtime. Bonuses are not included.
CPF rates step down after 55, 60, 65 and 70.
Foreign employees do not pay CPF, but SDL still applies. S Pass and Work Permit holders also attract a monthly levy.
Deducted from the employee’s pay and paid to CPF Board with CPF. Which fund applies depends on race and religion.
S Pass is $650 a month. Work Permit rates depend on sector and tier. Enter 0 for EP holders. Foreign Worker Levy Calculator (WP / S Pass) →
Multiplies the totals so you can cost a team or a hiring plan.
Employer cost per employee
Uses 2026 CPF rates for Citizens and PRs from their third year, on Ordinary Wages up to the $8,000 ceiling. Wages of $750 and below, first/second-year PR rates and bonuses (Additional Wages) are not modelled. Not payroll advice — CPF Board’s contribution calculator is final.
Employer side
CPF rates used (employee / employer): 20% / 17%
Employee side
Employer + employee CPF, SDL and the self-help group fund are all paid through CPF Board by the 14th of the following month. The levy is paid to MOM separately.
Team totals
About this payroll calculator
Hiring in Singapore costs more than the salary on the offer letter. On top of the gross wage, an employer pays its own share of CPF, the Skills Development Levy (SDL) for every employee, and a foreign worker levy for S Pass and Work Permit holders. This calculator adds them up into a single monthly and annual cost to company.
It also shows the employee side of the same payslip: employee CPF and the self-help group fund (CDAC, MBMF, SINDA or ECF) are deducted from the employee’s pay. They don’t cost the employer extra, but the employer must calculate, deduct and pay them to CPF Board each month together with its own CPF and SDL, so they belong on the same worksheet.
The CPF rates and $8,000 Ordinary Wage ceiling are the same 2026 figures used by our take-home pay calculator. For a 30-year-old on $4,000, the employer pays $680 CPF and $10 SDL, so the real cost is $4,690 a month — about 17% above the gross wage. For a foreign S Pass holder on the same wage there is no CPF, but SDL of $10 and the $650 levy bring the cost to $4,660.
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How to use it
- Enter the gross monthly wage and the employee’s age.
- Choose Citizen/PR or foreigner. For foreigners, enter the monthly levy (0 for Employment Pass).
- Pick the self-help group fund that applies, or “None” if the employee has opted out.
- Optionally enter a headcount to cost several hires on the same wage.
- Read the total cost to company, the employer on-costs and the employee’s net pay. The “payable to CPF Board” figure is what goes into your monthly CPF submission for this employee.
Key terms and concepts
Employer CPF: the employer’s share of CPF on Ordinary Wages, 17% for employees aged 55 and below in 2026, lower for older workers.
Ordinary Wage ceiling: CPF is only due on the first $8,000 of monthly Ordinary Wages in 2026.
SDL: 0.25% of each employee’s monthly remuneration, at least $2 and at most $11.25 (reached at $4,500). Payable for all employees, including foreigners and part-timers. It funds SkillsFuture training grants.
Foreign worker levy: a monthly charge for S Pass and Work Permit holders, paid to MOM. Not payable for Employment Pass holders.
Self-help group funds: CDAC, MBMF, SINDA and ECF are flat monthly amounts based on total wages, deducted from the employee. Employees may opt out with the fund’s form.
Common use cases
- Budgeting a new hire: what does a $3,500 role really cost per year?
- Comparing the cost of a local hire with an S Pass holder on the same wage.
- Checking a payroll run: employer CPF, SDL and CDAC for one employee.
- Costing a team, e.g. five service staff on $2,400 each.
- Explaining the gap between gross pay and net pay to an employee.
Examples
Example 1 — Citizen, age 30, $4,000, CDAC. Employer CPF 17% = $680, SDL 0.25% = $10, so cost to company is $4,690 a month ($56,280 a year). The employee pays 20% CPF ($800) and $1.50 CDAC, taking home $3,198.50. $1,491.50 is paid to CPF Board.
Example 2 — Citizen, age 30, $10,000. CPF stops at the $8,000 ceiling: employer CPF is $1,360, not $1,700. SDL is capped at $11.25. Cost to company is $11,371.25.
Example 3 — S Pass holder, $4,000, $650 levy. No CPF. SDL $10 plus levy $650 make the cost $4,660, almost the same as a local hire on the same wage.
Example 4 — part-timer on $600. SDL is 0.25% × $600 = $1.50, below the minimum, so $2 is payable. (CPF on wages of $750 and below uses graduated rates, which this calculator does not model.)
Important notes
Not modelled: graduated CPF rates for wages of $750 and below, lower CPF rates for PRs in their first two years, Additional Wages such as bonuses and the annual $102,000 salary ceiling, and Work Permit levy rebates or waivers.
Rounding. CPF Board rounds total contributions to the nearest dollar and the employee share down; this page shows cents for clarity, so official figures may differ by under $1.
Deadlines. CPF, SDL and self-help group funds for a month are due by the 14th of the following month. Late CPF payments attract interest.
Not payroll, tax or legal advice. Check CPF Board’s contribution calculator, SkillsFuture Singapore and MOM before you pay.
Frequently asked questions
How much does an employee cost on top of salary in Singapore?
For a Citizen or PR aged 55 and below, about 17.25%: 17% employer CPF plus 0.25% SDL, on wages up to $4,500. Above the $8,000 CPF ceiling the percentage falls. Foreigners add the levy instead of CPF.
How is SDL calculated?
SDL is 0.25% of each employee’s monthly remuneration, with a minimum of $2 and a maximum of $11.25. It applies to every employee, including foreigners, and is paid through CPF Board.
Do employers pay CDAC, MBMF, SINDA or ECF?
No. These self-help group funds are deducted from the employee’s wages. The employer calculates, deducts and pays them to CPF Board together with CPF.
How much is the CDAC contribution?
CDAC is a flat monthly amount: $0.50 up to $2,000, $1 up to $3,500, $1.50 up to $5,000, $2 up to $7,500 and $3 above $7,500 in total wages.
Do I pay CPF for foreign employees?
No. CPF only applies to Singapore Citizens and PRs. SDL is still payable for foreign employees, and S Pass and Work Permit holders also attract a monthly levy.
What is the employer CPF rate in 2026?
17% for employees aged 55 and below, with lower rates for older employees. The rate applies to Ordinary Wages up to $8,000 a month.
Are bonuses included?
Not in this calculator. Bonuses are Additional Wages with their own annual CPF ceiling. Enter only the regular monthly wage.
Is this the official CPF Board calculation?
No. It is an estimate using published rates. CPF Board rounds contributions to whole dollars, so use its calculator for the actual submission.