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Age group below 55 years Page CONTENTS About this booklet 1 CPF rates 1 How much CPF to pay 2 How to compute CPF 3 Common allowances and payments that attract CPF 4 How to use the contribution rate tables 4 Calculation of CPF: Examples 5 Change of rate when employee moves to next age group 8 Enquiry services 8 Contribution rate tables $ 0.01 - $ 578.33 9 (effective 1 October 2002) $ 578.34 - $ 711.18 10 $ 711.19 - $ 976.38 11 $ 976.39 - $1,298.61 12 $1,298.62 - $1,619.99 13 $1,620.00 - $1,940.27 14 $1,940.28 - $2,262.49 15 $2,262.50 - $2,584.72 16 $2,584.73 - $2,904.99 17 $2,905.00 - $3,226.38 18 $3,226.39 - $3,548.61 19 $3,548.62 - $3,869.99 20 $3,870.00 - $4,190.27 21 $4,190.28 - $4,512.49 22 $4,512.50 - $4,834.72 23 $4,834.73 - $5,154.99 24 $5,155.00 - $5,476.38 25 $5,476.39 - $5,798.61 26 $5,798.62 - $6,000.00 27 Last Updated: September 2002

CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

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Page 1: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

Age group below 55 years

Page

CONTENTS

• About this booklet 1

• CPF rates 1

• How much CPF to pay 2

• How to compute CPF 3

• Common allowances and payments that attract CPF 4

• How to use the contribution rate tables 4

• Calculation of CPF: Examples 5

• Change of rate when employee moves to next age group 8

• Enquiry services 8

Contribution rate tables $ 0.01 - $ 578.33 9 • (effective 1 October 2002) $ 578.34 - $ 711.18 10 $ 711.19 - $ 976.38 11 $ 976.39 - $1,298.61 12 $1,298.62 - $1,619.99 13 $1,620.00 - $1,940.27 14 $1,940.28 - $2,262.49 15 $2,262.50 - $2,584.72 16 $2,584.73 - $2,904.99 17 $2,905.00 - $3,226.38 18 $3,226.39 - $3,548.61 19 $3,548.62 - $3,869.99 20 $3,870.00 - $4,190.27 21 $4,190.28 - $4,512.49 22 $4,512.50 - $4,834.72 23 $4,834.73 - $5,154.99 24 $5,155.00 - $5,476.38 25 $5,476.39 - $5,798.61 26 $5,798.62 - $6,000.00 27

Last Updated: September 2002

Page 2: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

THE CENTRAL PROVIDENT FUND CONTRIBUTION RATES FROM 1 OCTOBER 2002

About this booklet This booklet contains contribution rate tables for employees who are 55 years old and below. As an employer, you are required by law to pay the employer and employee’s share of CPF contributions. The employee’s share of contributions may be recovered from his wages. The contribution rates are as follows:

Contribution Rate (as a percentage of wages)

Age Employer (%) Employee (%) Total (%)

55 years and below 16 20 36

Above 55 to 60 years 6 12.5 18.5

Above 60 to 65 years 3.5 7.5 11

Above 65 years 3.5 5 8.5

CPF rates

Age group below 55 years Page 1

Last Updated: September 2002

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How much CPF to pay

From 1 OCTOBER 2002, the CPF contribution rates for employees in the various age groups and wage bands are as follows: AGE OF EMPLOYEE 55 years and below Above 55-60 years Above 60-65 years Above 65 years Total amount of the employee’s wages for the calendar month

(1)

Contributions payable by the employer for the calendar month

(2)

Amount recoverable from the employee's wages for the calendar month

(3)

(4)

(5)

(6)

(7)

(8)

(9) Not exceeding $50

Nil Nil Nil Nil Nil Nil Nil Nil

Exceeding $50 but not exceeding $500

16% of the employee's total wages for the month

Nil 6% Nil 3.5% Nil 3.5% Nil

Exceeding $500 but not exceeding $750

a. 16% of the employee’s total wages for the month; and

a. Nil 6% Nil

3.5% Nil 3.5% Nil

b. 0.6 of the difference between the employee's total wages for the month and $500

b. 0.6 of the difference between the employee's total wages for the month and $500

0.37 0.37

0.22 0.22

0.15 0.15

Exceeding $750

a. 36% of the employee’s ordinary wages for the month up to $2,160; and

a. 20% of the employee's ordinary wages for the month up to $1,200; and

18.5% max

$1,110

12.5% max $750

11% max $660

7.5% max

$450

8.5% max

$510

5% max

$300

b. 36% of the additional wages payable to the employee in the month

b. 20% of the additional wages payable to the employee in the month

18.5% 12.5% 11% 7.5% 8.5%

5%

Note 1. The rates in columns (2), (4), (6), and (8) represent the amounts payable by the employer in the first instance. The

rates in columns (3), (5), (7), and (9) represent the amounts that are recoverable from the employee’s wages. 2. For employees in the above 55 to 60, above 60 to 65 and above 65 age groups, replace the figures underlined in

columns (2) and (3) with the corresponding figures in columns (4) to (9). 3. The contributions should be rounded off to the nearest dollar. An amount of 50 cents should be regarded as an

additional dollar. 4. When recovering from the employee’s wages, the cents should be dropped.

Age group below 55 years Page 2

Last Updated: September 2002

Page 4: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and
How to compute CPF Definition of Wages CPF contributions are computed based on the employee’s wages. Wages is defined as remuneration in money due or granted to an employee in respect of his employment. This includes overtime pay, allowances, cash awards, commissions and bonuses. Classification of Wages For the purpose of computation, wages are classified as follows: Ordinary Wages Ordinary Wages are wages due or granted wholly and exclusively in respect of an employee’s employment in that month and payable before the due date for payment of CPF contributions for that month. This includes allowances (see page 4 for examples of some allowances which are liable for CPF). Additional Wages Additional Wages are wages which are not granted wholly and exclusively for the month. Examples are the annual bonus, leave pay, incentive and other payments made at intervals of more than a month. Total Wages The total amount of an employee’s wages for any calendar month means the sum of his Ordinary Wages for the month and the Additional Wages paid to him in that month. From 1 January 1990, a limit has been set on CPF contributions for additional wages of employees earning more than $100,000 a year in total wages. For more information on how the ruling applies, please refer to the Employer’s Handbook. Computing Employer and Employee’s share of CPF When computing the employer and employee’s share of CPF contributions, you should first calculate the total CPF contributions payable, then subtract the amount recoverable from the employee’s wages to get the employer’s share.

Age group below 55 years Page 3

Last Updated: September 2002

Page 5: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and
Common allowances and payments that attract CPF CPF is payable for allowances and payments to employees, including:

• Acting allowance • Anniversary cash award • Annual wage supplement/Bonus • Attendance allowance

• Cash incentive • Child-care subsidy • Commission • Cost of living allowance • Children’s education allowance

• Extra duty allowance

• Festival allowance • Fixed holiday allowance

• Gratuity paid to serving employees • Grooming allowance

• Housing allowance paid directly to

employee

• Laundry allowance for personal clothing • Leave pay

• Maternity allowance • Meal allowance given monthly in lump

sum

• Overtime pay

• Probation period pay • Productivity cash award

• Sales performance award • Service charge • Shift allowance • Stand-by allowance

• Temporary lay-off benefits • Tips • Transport allowance paid other than for

official duties

How to use the contribution rate tables To find out how much CPF you need to pay for your employees, just: • Determine the total wages of each employee, and • Check out the relevant pages for the corresponding amount of contributions payable and the

amount recoverable from your employees’ wages, against the wages. For example, if wages are $550, refer to pg. 9 for the amount of contributions payable. Separate booklets on CPF contributions for workers in the other three age groups are also available for employers who have employees in these age groups.

Age group below 55 years Page 4

Last Updated: September 2002

Page 6: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and
Calculation of CPF: Examples Contributions for employees 55 years and below Where total wages are $6,000 or less The contributions can be read directly from the contribution tables. Example 1

Ordinary Wages : $ 656.50

Additional Wages : $ Nil

Total Wages : $ 656.50

(1) Turn to page 10 (2) Refer to wage range $655.93 to $656.66

Contributions payable by employer : $ 199.00

Contributions recoverable from employee’s wages

: $ 93.00

Example 2

Ordinary Wages : $ 450.50

Additional Wages : $ 901.00

Total Wages : $1,351.50

(1) Turn to page 13 (2) Refer to wage range $1,351.39 to $1,354.16

Contributions payable by employer : $ 487.00

Contributions recoverable from employee’s wages

: $ 270.00

Age group below 55 years Page 5

Last Updated: September 2002

Page 7: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

Where total wages are more than $6,000 Calculate the contributions as follows:

Step 1 Split Total Wages into Ordinary Wages and Additional Wages.

Step 2 Calculate the contributions for Ordinary Wages.

Amount payable by employer

= 36% of Ordinary Wages (the maximum contribution payable is $2,160 on Ordinary Wages of $6,000)

Amount recoverable from

employee’s wages

= 20% of Ordinary Wages (the maximum contribution recoverable is $1,200)

Step 3 Calculate the contributions for Additional Wages. Amount payable by employer

= 36% of Additional Wages

Amount recoverable from employee’s wages

= 20% of Additional Wages

Step 4 Calculate total contributions.

Please refer to examples 3 and 4 to see how the contributions are calculated.

Age group below 55 years Page 6

Last Updated: September 2002

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Example 3 Contributions Wages Payable by

employer Recoverable from

employee Step 1 Split Total Wages into Ordinary Wages and Additional Wages Step 2 Calculate contributions for Ordinary Wages

Ordinary $3,003.50

$ 1,081.26

$ 600.70

Step 3 Calculate contributions for Additional Wages

Additional $3,003.50

$ 1,081.26

(36 % of $3,003.50)

$ 600.70

(20 % of $3,003.50)

Step 4 Calculate Total Contributions

Total $6,007.00

$2,163.00* $1,201.00#

Example 4 Contributions Wages Payable by

employer Recoverable from

employee Step 1 Split Total Wages into Ordinary Wages and Additional Wages Step 2 Calculate contributions for Ordinary Wages

Ordinary $ 7,000.00

$2,160.00

(Maximum contribution

based on $6,000.00)

$1,200.00

(Maximum contribution based

on $6,000.00)

Step 3 Calculate contributions for Additional Wages

Additional $14,000.00

$5,040.00

(36% of $14,000.00)

$2,800.00

(20% of $14,000.00)

Step 4 Calculate Total Contributions

Total $21,000.00

$7,200.00 $4,000.00

* Contributions payable by the employer should be rounded off to the nearest dollar. # When recovering contributions from employee’s wages, the cents should be dropped.

Age group below 55 years Page 7

Last Updated: September 2002

Page 9: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and
Change of rate when employee moves to next age group When an employee moves to the next age group, the contribution rate of the next age group will only apply from the first day of the month following his birthday. The example below shows the change in contribution rates for an employee moving from the 55 years and below age group to the above 55 – 60 years age group.

Example 5

Age CPF Contribution Rate

For wages earned in July 2002

For wages earned in August 2002

Employee reaches 55 years of age on 13 July 2002

36% of wages 18.5% of wages

Enquiry Services For more information, you may: • Visit our website at http://www.cpf.gov.sg , • Call the Employer Call Centre at 1800-226 3877, • E-mail us at [email protected] , or • Fax to 6229 3880.

Age group below 55 years Page 8

Last Updated: September 2002

Page 10: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 0.01 50.00 NIL NIL 415.63 421.87 67 NIL 534.87 534.99 107 20 50.01 53.12 8 NIL 421.88 428.12 68 NIL 535.00 536.18 107 21 53.13 59.37 9 NIL 428.13 434.37 69 NIL 536.19 536.66 108 21 59.38 65.62 10 NIL 434.38 440.62 70 NIL 536.67 537.49 108 22 65.63 71.87 11 NIL 440.63 446.87 71 NIL 537.50 538.33 109 22 71.88 78.12 12 NIL 446.88 453.12 72 NIL 538.34 538.81 109 23 78.13 84.37 13 NIL 453.13 459.37 73 NIL 538.82 539.99 110 23 84.38 90.62 14 NIL 459.38 465.62 74 NIL 540.00 540.13 110 24 90.63 96.87 15 NIL 465.63 471.87 75 NIL 540.14 541.44 111 24 96.88 103.12 16 NIL 471.88 478.12 76 NIL 541.45 541.66 112 24 103.13 109.37 17 NIL 478.13 484.37 77 NIL 541.67 542.76 112 25 109.38 115.62 18 NIL 484.38 490.62 78 NIL 542.77 543.33 113 25 115.63 121.87 19 NIL 490.63 496.87 79 NIL 543.34 544.07 113 26 121.88 128.12 20 NIL 496.88 500.65 80 NIL 544.08 544.99 114 26 128.13 134.37 21 NIL 500.66 501.66 81 NIL 545.00 545.39 114 27 134.38 140.62 22 NIL 501.67 501.97 81 1 545.40 546.66 115 27 140.63 146.87 23 NIL 501.98 503.28 82 1 546.67 546.71 115 28 146.88 153.12 24 NIL 503.29 503.33 83 1 546.72 548.02 116 28 153.13 159.37 25 NIL 503.34 504.60 83 2 548.03 548.33 117 28 159.38 165.62 26 NIL 504.61 504.99 84 2 548.34 549.34 117 29 165.63 171.87 27 NIL 505.00 505.92 84 3 549.35 549.99 118 29 171.88 178.12 28 NIL 505.93 506.66 85 3 550.00 550.65 118 30 178.13 184.37 29 NIL 506.67 507.23 85 4 550.66 551.66 119 30 184.38 190.62 30 NIL 507.24 508.33 86 4 551.67 551.97 119 31 190.63 196.87 31 NIL 508.34 508.55 86 5 551.98 553.28 120 31 196.88 203.12 32 NIL 508.56 509.86 87 5 553.29 553.33 121 31 203.13 209.37 33 NIL 509.87 509.99 88 5 553.34 554.60 121 32 209.38 215.62 34 NIL 510.00 511.18 88 6 554.61 554.99 122 32 215.63 221.87 35 NIL 511.19 511.66 89 6 555.00 555.92 122 33 221.88 228.12 36 NIL 511.67 512.49 89 7 555.93 556.66 123 33 228.13 234.37 37 NIL 512.50 513.33 90 7 556.67 557.23 123 34 234.38 240.62 38 NIL 513.34 513.81 90 8 557.24 558.33 124 34 240.63 246.87 39 NIL 513.82 514.99 91 8 558.34 558.55 124 35 246.88 253.12 40 NIL 515.00 515.13 91 9 558.56 559.86 125 35 253.13 259.37 41 NIL 515.14 516.44 92 9 559.87 559.99 126 35 259.38 265.62 42 NIL 516.45 516.66 93 9 560.00 561.18 126 36 265.63 271.87 43 NIL 516.67 517.76 93 10 561.19 561.66 127 36 271.88 278.12 44 NIL 517.77 518.33 94 10 561.67 562.49 127 37 278.13 284.37 45 NIL 518.34 519.07 94 11 562.50 563.33 128 37 284.38 290.62 46 NIL 519.08 519.99 95 11 563.34 563.81 128 38 290.63 296.87 47 NIL 520.00 520.39 95 12 563.82 564.99 129 38 296.88 303.12 48 NIL 520.40 521.66 96 12 565.00 565.13 129 39 303.13 309.37 49 NIL 521.67 521.71 96 13 565.14 566.44 130 39 309.38 315.62 50 NIL 521.72 523.02 97 13 566.45 566.66 131 39 315.63 321.87 51 NIL 523.03 523.33 98 13 566.67 567.76 131 40 321.88 328.12 52 NIL 523.34 524.34 98 14 567.77 568.33 132 40 328.13 334.37 53 NIL 524.35 524.99 99 14 568.34 569.07 132 41 334.38 340.62 54 NIL 525.00 525.65 99 15 569.08 569.99 133 41 340.63 346.87 55 NIL 525.66 526.66 100 15 570.00 570.39 133 42 346.88 353.12 56 NIL 526.67 526.97 100 16 570.40 571.66 134 42 353.13 359.37 57 NIL 526.98 528.28 101 16 571.67 571.71 134 43 359.38 365.62 58 NIL 528.29 528.33 102 16 571.72 573.02 135 43 365.63 371.87 59 NIL 528.34 529.60 102 17 573.03 573.33 136 43 371.88 378.12 60 NIL 529.61 529.99 103 17 573.34 574.34 136 44 378.13 384.37 61 NIL 530.00 530.92 103 18 574.35 574.99 137 44 384.38 390.62 62 NIL 530.93 531.66 104 18 575.00 575.65 137 45 390.63 396.87 63 NIL 531.67 532.23 104 19 575.66 576.66 138 45 396.88 403.12 64 NIL 532.24 533.33 105 19 576.67 576.97 138 46 403.13 409.37 65 NIL 533.34 533.55 105 20 576.98 578.28 139 46 409.38 415.62 66 NIL 533.56 534.86 106 20 578.29 578.33 140 46

Age group below 55 years Page 9

Last Updated: September 2002

Page 11: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 578.34 579.60 140 47 623.03 623.33 174 73 666.67 667.76 207 100 579.61 579.99 141 47 623.34 624.34 174 74 667.77 668.33 208 100 580.00 580.92 141 48 624.35 624.99 175 74 668.34 669.07 208 101 580.93 581.66 142 48 625.00 625.65 175 75 669.08 669.99 209 101 581.67 582.23 142 49 625.66 626.66 176 75 670.00 670.39 209 102 582.24 583.33 143 49 626.67 626.97 176 76 670.40 671.66 210 102 583.34 583.55 143 50 626.98 628.28 177 76 671.67 671.71 210 103 583.56 584.86 144 50 628.29 628.33 178 76 671.72 673.02 211 103 584.87 584.99 145 50 628.34 629.60 178 77 673.03 673.33 212 103 585.00 586.18 145 51 629.61 629.99 179 77 673.34 674.34 212 104 586.19 586.66 146 51 630.00 630.92 179 78 674.35 674.99 213 104 586.67 587.49 146 52 630.93 631.66 180 78 675.00 675.65 213 105 587.50 588.33 147 52 631.67 632.23 180 79 675.66 676.66 214 105 588.34 588.81 147 53 632.24 633.33 181 79 676.67 676.97 214 106 588.82 589.99 148 53 633.34 633.55 181 80 676.98 678.28 215 106 590.00 590.13 148 54 633.56 634.86 182 80 678.29 678.33 216 106 590.14 591.44 149 54 634.87 634.99 183 80 678.34 679.60 216 107 591.45 591.66 150 54 635.00 636.18 183 81 679.61 679.99 217 107 591.67 592.76 150 55 636.19 636.66 184 81 680.00 680.92 217 108 592.77 593.33 151 55 636.67 637.49 184 82 680.93 681.66 218 108 593.34 594.07 151 56 637.50 638.33 185 82 681.67 682.23 218 109 594.08 594.99 152 56 638.34 638.81 185 83 682.24 683.33 219 109 595.00 595.39 152 57 638.82 639.99 186 83 683.34 683.55 219 110 595.40 596.66 153 57 640.00 640.13 186 84 683.56 684.86 220 110 596.67 596.71 153 58 640.14 641.44 187 84 684.87 684.99 221 110 596.72 598.02 154 58 641.45 641.66 188 84 685.00 686.18 221 111 598.03 598.33 155 58 641.67 642.76 188 85 686.19 686.66 222 111 598.34 599.34 155 59 642.77 643.33 189 85 686.67 687.49 222 112 599.35 599.99 156 59 643.34 644.07 189 86 687.50 688.33 223 112 600.00 600.65 156 60 644.08 644.99 190 86 688.34 688.81 223 113 600.66 601.66 157 60 645.00 645.39 190 87 688.82 689.99 224 113 601.67 601.97 157 61 645.40 646.66 191 87 690.00 690.13 224 114 601.98 603.28 158 61 646.67 646.71 191 88 690.14 691.44 225 114 603.29 603.33 159 61 646.72 648.02 192 88 691.45 691.66 226 114 603.34 604.60 159 62 648.03 648.33 193 88 691.67 692.76 226 115 604.61 604.99 160 62 648.34 649.34 193 89 692.77 693.33 227 115 605.00 605.92 160 63 649.35 649.99 194 89 693.34 694.07 227 116 605.93 606.66 161 63 650.00 650.65 194 90 694.08 694.99 228 116 606.67 607.23 161 64 650.66 651.66 195 90 695.00 695.39 228 117 607.24 608.33 162 64 651.67 651.97 195 91 695.40 696.66 229 117 608.34 608.55 162 65 651.98 653.28 196 91 696.67 696.71 229 118 608.56 609.86 163 65 653.29 653.33 197 91 696.72 698.02 230 118 609.87 609.99 164 65 653.34 654.60 197 92 698.03 698.33 231 118 610.00 611.18 164 66 654.61 654.99 198 92 698.34 699.34 231 119 611.19 611.66 165 66 655.00 655.92 198 93 699.35 699.99 232 119 611.67 612.49 165 67 655.93 656.66 199 93 700.00 700.65 232 120 612.50 613.33 166 67 656.67 657.23 199 94 700.66 701.66 233 120 613.34 613.81 166 68 657.24 658.33 200 94 701.67 701.97 233 121 613.82 614.99 167 68 658.34 658.55 200 95 701.98 703.28 234 121 615.00 615.13 167 69 658.56 659.86 201 95 703.29 703.33 235 121 615.14 616.44 168 69 659.87 659.99 202 95 703.34 704.60 235 122 616.45 616.66 169 69 660.00 661.18 202 96 704.61 704.99 236 122 616.67 617.76 169 70 661.19 661.66 203 96 705.00 705.92 236 123 617.77 618.33 170 70 661.67 662.49 203 97 705.93 706.66 237 123 618.34 619.07 170 71 662.50 663.33 204 97 706.67 707.23 237 124 619.08 619.99 171 71 663.34 663.81 204 98 707.24 708.33 238 124 620.00 620.39 171 72 663.82 664.99 205 98 708.34 708.55 238 125 620.40 621.66 172 72 665.00 665.13 205 99 708.56 709.86 239 125 621.67 621.71 172 73 665.14 666.44 206 99 709.87 709.99 240 125 621.72 623.02 173 73 666.45 666.66 207 99 710.00 711.18 240 126

Age group below 55 years Page 10

Last Updated: September 2002

Page 12: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 711.19 711.66 241 126 762.50 764.99 275 152 870.00 870.83 313 174 711.67 712.49 241 127 765.00 765.27 275 153 870.84 873.61 314 174 712.50 713.33 242 127 765.28 768.05 276 153 873.62 874.99 315 174 713.34 713.81 242 128 768.06 769.99 277 153 875.00 876.38 315 175 713.82 714.99 243 128 770.00 770.83 277 154 876.39 879.16 316 175 715.00 715.13 243 129 770.84 773.61 278 154 879.17 879.99 317 175 715.14 716.44 244 129 773.62 774.99 279 154 880.00 881.94 317 176 716.45 716.66 245 129 775.00 776.38 279 155 881.95 884.72 318 176 716.67 717.76 245 130 776.39 779.16 280 155 884.73 884.99 319 176 717.77 718.33 246 130 779.17 779.99 281 155 885.00 887.49 319 177 718.34 719.07 246 131 780.00 781.94 281 156 887.50 889.99 320 177 719.08 719.99 247 131 781.95 784.72 282 156 890.00 890.27 320 178 720.00 720.39 247 132 784.73 784.99 283 156 890.28 893.05 321 178 720.40 721.66 248 132 785.00 787.49 283 157 893.06 894.99 322 178 721.67 721.71 248 133 787.50 789.99 284 157 895.00 895.83 322 179 721.72 723.02 249 133 790.00 790.27 284 158 895.84 898.61 323 179 723.03 723.33 250 133 790.28 793.05 285 158 898.62 899.99 324 179 723.34 724.34 250 134 793.06 794.99 286 158 900.00 901.38 324 180 724.35 724.99 251 134 795.00 795.83 286 159 901.39 904.16 325 180 725.00 725.65 251 135 795.84 798.61 287 159 904.17 904.99 326 180 725.66 726.66 252 135 798.62 799.99 288 159 905.00 906.94 326 181 726.67 726.97 252 136 800.00 801.38 288 160 906.95 909.72 327 181 726.98 728.28 253 136 801.39 804.16 289 160 909.73 909.99 328 181 728.29 728.33 254 136 804.17 804.99 290 160 910.00 912.49 328 182 728.34 729.60 254 137 805.00 806.94 290 161 912.50 914.99 329 182 729.61 729.99 255 137 806.95 809.72 291 161 915.00 915.27 329 183 730.00 730.92 255 138 809.73 809.99 292 161 915.28 918.05 330 183 730.93 731.66 256 138 810.00 812.49 292 162 918.06 919.99 331 183 731.67 732.23 256 139 812.50 814.99 293 162 920.00 920.83 331 184 732.24 733.33 257 139 815.00 815.27 293 163 920.84 923.61 332 184 733.34 733.55 257 140 815.28 818.05 294 163 923.62 924.99 333 184 733.56 734.86 258 140 818.06 819.99 295 163 925.00 926.38 333 185 734.87 734.99 259 140 820.00 820.83 295 164 926.39 929.16 334 185 735.00 736.18 259 141 820.84 823.61 296 164 929.17 929.99 335 185 736.19 736.66 260 141 823.62 824.99 297 164 930.00 931.94 335 186 736.67 737.49 260 142 825.00 826.38 297 165 931.95 934.72 336 186 737.50 738.33 261 142 826.39 829.16 298 165 934.73 934.99 337 186 738.34 738.81 261 143 829.17 829.99 299 165 935.00 937.49 337 187 738.82 739.99 262 143 830.00 831.94 299 166 937.50 939.99 338 187 740.00 740.13 262 144 831.95 834.72 300 166 940.00 940.27 338 188 740.14 741.44 263 144 834.73 834.99 301 166 940.28 943.05 339 188 741.45 741.66 264 144 835.00 837.49 301 167 943.06 944.99 340 188 741.67 742.76 264 145 837.50 839.99 302 167 945.00 945.83 340 189 742.77 743.33 265 145 840.00 840.27 302 168 945.84 948.61 341 189 743.34 744.07 265 146 840.28 843.05 303 168 948.62 949.99 342 189 744.08 744.99 266 146 843.06 844.99 304 168 950.00 951.38 342 190 745.00 745.39 266 147 845.00 845.83 304 169 951.39 954.16 343 190 745.40 746.66 267 147 845.84 848.61 305 169 954.17 954.99 344 190 746.67 746.71 267 148 848.62 849.99 306 169 955.00 956.94 344 191 746.72 748.02 268 148 850.00 851.38 306 170 956.95 959.72 345 191 748.03 748.33 269 148 851.39 854.16 307 170 959.73 959.99 346 191 748.34 749.34 269 149 854.17 854.99 308 170 960.00 962.49 346 192 749.35 749.99 270 149 855.00 856.94 308 171 962.50 964.99 347 192 750.00 751.38 270 150 856.95 859.72 309 171 965.00 965.27 347 193 751.39 754.16 271 150 859.73 859.99 310 171 965.28 968.05 348 193 754.17 754.99 272 150 860.00 862.49 310 172 968.06 969.99 349 193 755.00 756.94 272 151 862.50 864.99 311 172 970.00 970.83 349 194 756.95 759.72 273 151 865.00 865.27 311 173 970.84 973.61 350 194 759.73 759.99 274 151 865.28 868.05 312 173 973.62 974.99 351 194 760.00 762.49 274 152 868.06 869.99 313 173 975.00 976.38 351 195

Age group below 55 years Page 11

Last Updated: September 2002

Page 13: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 976.39 979.16 352 195 1084.73 1084.99 391 216 1190.28 1193.05 429 238 979.17 979.99 353 195 1085.00 1087.49 391 217 1193.06 1194.99 430 238 980.00 981.94 353 196 1087.50 1089.99 392 217 1195.00 1195.83 430 239 981.95 984.72 354 196 1090.00 1090.27 392 218 1195.84 1198.61 431 239 984.73 984.99 355 196 1090.28 1093.05 393 218 1198.62 1199.99 432 239 985.00 987.49 355 197 1093.06 1094.99 394 218 1200.00 1201.38 432 240 987.50 989.99 356 197 1095.00 1095.83 394 219 1201.39 1204.16 433 240 990.00 990.27 356 198 1095.84 1098.61 395 219 1204.17 1204.99 434 240 990.28 993.05 357 198 1098.62 1099.99 396 219 1205.00 1206.94 434 241 993.06 994.99 358 198 1100.00 1101.38 396 220 1206.95 1209.72 435 241 995.00 995.83 358 199 1101.39 1104.16 397 220 1209.73 1209.99 436 241 995.84 998.61 359 199 1104.17 1104.99 398 220 1210.00 1212.49 436 242 998.62 999.99 360 199 1105.00 1106.94 398 221 1212.50 1214.99 437 242 1000.00 1001.38 360 200 1106.95 1109.72 399 221 1215.00 1215.27 437 243 1001.39 1004.16 361 200 1109.73 1109.99 400 221 1215.28 1218.05 438 243 1004.17 1004.99 362 200 1110.00 1112.49 400 222 1218.06 1219.99 439 243 1005.00 1006.94 362 201 1112.50 1114.99 401 222 1220.00 1220.83 439 244 1006.95 1009.72 363 201 1115.00 1115.27 401 223 1220.84 1223.61 440 244 1009.73 1009.99 364 201 1115.28 1118.05 402 223 1223.62 1224.99 441 244 1010.00 1012.49 364 202 1118.06 1119.99 403 223 1225.00 1226.38 441 245 1012.50 1014.99 365 202 1120.00 1120.83 403 224 1226.39 1229.16 442 245 1015.00 1015.27 365 203 1120.84 1123.61 404 224 1229.17 1229.99 443 245 1015.28 1018.05 366 203 1123.62 1124.99 405 224 1230.00 1231.94 443 246 1018.06 1019.99 367 203 1125.00 1126.38 405 225 1231.95 1234.72 444 246 1020.00 1020.83 367 204 1126.39 1129.16 406 225 1234.73 1234.99 445 246 1020.84 1023.61 368 204 1129.17 1129.99 407 225 1235.00 1237.49 445 247 1023.62 1024.99 369 204 1130.00 1131.94 407 226 1237.50 1239.99 446 247 1025.00 1026.38 369 205 1131.95 1134.72 408 226 1240.00 1240.27 446 248 1026.39 1029.16 370 205 1134.73 1134.99 409 226 1240.28 1243.05 447 248 1029.17 1029.99 371 205 1135.00 1137.49 409 227 1243.06 1244.99 448 248 1030.00 1031.94 371 206 1137.50 1139.99 410 227 1245.00 1245.83 448 249 1031.95 1034.72 372 206 1140.00 1140.27 410 228 1245.84 1248.61 449 249 1034.73 1034.99 373 206 1140.28 1143.05 411 228 1248.62 1249.99 450 249 1035.00 1037.49 373 207 1143.06 1144.99 412 228 1250.00 1251.38 450 250 1037.50 1039.99 374 207 1145.00 1145.83 412 229 1251.39 1254.16 451 250 1040.00 1040.27 374 208 1145.84 1148.61 413 229 1254.17 1254.99 452 250 1040.28 1043.05 375 208 1148.62 1149.99 414 229 1255.00 1256.94 452 251 1043.06 1044.99 376 208 1150.00 1151.38 414 230 1256.95 1259.72 453 251 1045.00 1045.83 376 209 1151.39 1154.16 415 230 1259.73 1259.99 454 251 1045.84 1048.61 377 209 1154.17 1154.99 416 230 1260.00 1262.49 454 252 1048.62 1049.99 378 209 1155.00 1156.94 416 231 1262.50 1264.99 455 252 1050.00 1051.38 378 210 1156.95 1159.72 417 231 1265.00 1265.27 455 253 1051.39 1054.16 379 210 1159.73 1159.99 418 231 1265.28 1268.05 456 253 1054.17 1054.99 380 210 1160.00 1162.49 418 232 1268.06 1269.99 457 253 1055.00 1056.94 380 211 1162.50 1164.99 419 232 1270.00 1270.83 457 254 1056.95 1059.72 381 211 1165.00 1165.27 419 233 1270.84 1273.61 458 254 1059.73 1059.99 382 211 1165.28 1168.05 420 233 1273.62 1274.99 459 254 1060.00 1062.49 382 212 1168.06 1169.99 421 233 1275.00 1276.38 459 255 1062.50 1064.99 383 212 1170.00 1170.83 421 234 1276.39 1279.16 460 255 1065.00 1065.27 383 213 1170.84 1173.61 422 234 1279.17 1279.99 461 255 1065.28 1068.05 384 213 1173.62 1174.99 423 234 1280.00 1281.94 461 256 1068.06 1069.99 385 213 1175.00 1176.38 423 235 1281.95 1284.72 462 256 1070.00 1070.83 385 214 1176.39 1179.16 424 235 1284.73 1284.99 463 256 1070.84 1073.61 386 214 1179.17 1179.99 425 235 1285.00 1287.49 463 257 1073.62 1074.99 387 214 1180.00 1181.94 425 236 1287.50 1289.99 464 257 1075.00 1076.38 387 215 1181.95 1184.72 426 236 1290.00 1290.27 464 258 1076.39 1079.16 388 215 1184.73 1184.99 427 236 1290.28 1293.05 465 258 1079.17 1079.99 389 215 1185.00 1187.49 427 237 1293.06 1294.99 466 258 1080.00 1081.94 389 216 1187.50 1189.99 428 237 1295.00 1295.83 466 259 1081.95 1084.72 390 216 1190.00 1190.27 428 238 1295.84 1298.61 467 259

Age group below 55 years Page 12

Last Updated: September 2002

Page 14: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 1298.62 1299.99 468 259 1405.00 1406.94 506 281 1512.50 1514.99 545 302 1300.00 1301.38 468 260 1406.95 1409.72 507 281 1515.00 1515.27 545 303 1301.39 1304.16 469 260 1409.73 1409.99 508 281 1515.28 1518.05 546 303 1304.17 1304.99 470 260 1410.00 1412.49 508 282 1518.06 1519.99 547 303 1305.00 1306.94 470 261 1412.50 1414.99 509 282 1520.00 1520.83 547 304 1306.95 1309.72 471 261 1415.00 1415.27 509 283 1520.84 1523.61 548 304 1309.73 1309.99 472 261 1415.28 1418.05 510 283 1523.62 1524.99 549 304 1310.00 1312.49 472 262 1418.06 1419.99 511 283 1525.00 1526.38 549 305 1312.50 1314.99 473 262 1420.00 1420.83 511 284 1526.39 1529.16 550 305 1315.00 1315.27 473 263 1420.84 1423.61 512 284 1529.17 1529.99 551 305 1315.28 1318.05 474 263 1423.62 1424.99 513 284 1530.00 1531.94 551 306 1318.06 1319.99 475 263 1425.00 1426.38 513 285 1531.95 1534.72 552 306 1320.00 1320.83 475 264 1426.39 1429.16 514 285 1534.73 1534.99 553 306 1320.84 1323.61 476 264 1429.17 1429.99 515 285 1535.00 1537.49 553 307 1323.62 1324.99 477 264 1430.00 1431.94 515 286 1537.50 1539.99 554 307 1325.00 1326.38 477 265 1431.95 1434.72 516 286 1540.00 1540.27 554 308 1326.39 1329.16 478 265 1434.73 1434.99 517 286 1540.28 1543.05 555 308 1329.17 1329.99 479 265 1435.00 1437.49 517 287 1543.06 1544.99 556 308 1330.00 1331.94 479 266 1437.50 1439.99 518 287 1545.00 1545.83 556 309 1331.95 1334.72 480 266 1440.00 1440.27 518 288 1545.84 1548.61 557 309 1334.73 1334.99 481 266 1440.28 1443.05 519 288 1548.62 1549.99 558 309 1335.00 1337.49 481 267 1443.06 1444.99 520 288 1550.00 1551.38 558 310 1337.50 1339.99 482 267 1445.00 1445.83 520 289 1551.39 1554.16 559 310 1340.00 1340.27 482 268 1445.84 1448.61 521 289 1554.17 1554.99 560 310 1340.28 1343.05 483 268 1448.62 1449.99 522 289 1555.00 1556.94 560 311 1343.06 1344.99 484 268 1450.00 1451.38 522 290 1556.95 1559.72 561 311 1345.00 1345.83 484 269 1451.39 1454.16 523 290 1559.73 1559.99 562 311 1345.84 1348.61 485 269 1454.17 1454.99 524 290 1560.00 1562.49 562 312 1348.62 1349.99 486 269 1455.00 1456.94 524 291 1562.50 1564.99 563 312 1350.00 1351.38 486 270 1456.95 1459.72 525 291 1565.00 1565.27 563 313 1351.39 1354.16 487 270 1459.73 1459.99 526 291 1565.28 1568.05 564 313 1354.17 1354.99 488 270 1460.00 1462.49 526 292 1568.06 1569.99 565 313 1355.00 1356.94 488 271 1462.50 1464.99 527 292 1570.00 1570.83 565 314 1356.95 1359.72 489 271 1465.00 1465.27 527 293 1570.84 1573.61 566 314 1359.73 1359.99 490 271 1465.28 1468.05 528 293 1573.62 1574.99 567 314 1360.00 1362.49 490 272 1468.06 1469.99 529 293 1575.00 1576.38 567 315 1362.50 1364.99 491 272 1470.00 1470.83 529 294 1576.39 1579.16 568 315 1365.00 1365.27 491 273 1470.84 1473.61 530 294 1579.17 1579.99 569 315 1365.28 1368.05 492 273 1473.62 1474.99 531 294 1580.00 1581.94 569 316 1368.06 1369.99 493 273 1475.00 1476.38 531 295 1581.95 1584.72 570 316 1370.00 1370.83 493 274 1476.39 1479.16 532 295 1584.73 1584.99 571 316 1370.84 1373.61 494 274 1479.17 1479.99 533 295 1585.00 1587.49 571 317 1373.62 1374.99 495 274 1480.00 1481.94 533 296 1587.50 1589.99 572 317 1375.00 1376.38 495 275 1481.95 1484.72 534 296 1590.00 1590.27 572 318 1376.39 1379.16 496 275 1484.73 1484.99 535 296 1590.28 1593.05 573 318 1379.17 1379.99 497 275 1485.00 1487.49 535 297 1593.06 1594.99 574 318 1380.00 1381.94 497 276 1487.50 1489.99 536 297 1595.00 1595.83 574 319 1381.95 1384.72 498 276 1490.00 1490.27 536 298 1595.84 1598.61 575 319 1384.73 1384.99 499 276 1490.28 1493.05 537 298 1598.62 1599.99 576 319 1385.00 1387.49 499 277 1493.06 1494.99 538 298 1600.00 1601.38 576 320 1387.50 1389.99 500 277 1495.00 1495.83 538 299 1601.39 1604.16 577 320 1390.00 1390.27 500 278 1495.84 1498.61 539 299 1604.17 1604.99 578 320 1390.28 1393.05 501 278 1498.62 1499.99 540 299 1605.00 1606.94 578 321 1393.06 1394.99 502 278 1500.00 1501.38 540 300 1606.95 1609.72 579 321 1395.00 1395.83 502 279 1501.39 1504.16 541 300 1609.73 1609.99 580 321 1395.84 1398.61 503 279 1504.17 1504.99 542 300 1610.00 1612.49 580 322 1398.62 1399.99 504 279 1505.00 1506.94 542 301 1612.50 1614.99 581 322 1400.00 1401.38 504 280 1506.95 1509.72 543 301 1615.00 1615.27 581 323 1401.39 1404.16 505 280 1509.73 1509.99 544 301 1615.28 1618.05 582 323 1404.17 1404.99 506 280 1510.00 1512.49 544 302 1618.06 1619.99 583 323

Age group below 55 years Page 13

Last Updated: September 2002

Page 15: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 1620.00 1620.83 583 324 1726.39 1729.16 622 345 1834.73 1834.99 661 366 1620.84 1623.61 584 324 1729.17 1729.99 623 345 1835.00 1837.49 661 367 1623.62 1624.99 585 324 1730.00 1731.94 623 346 1837.50 1839.99 662 367 1625.00 1626.38 585 325 1731.95 1734.72 624 346 1840.00 1840.27 662 368 1626.39 1629.16 586 325 1734.73 1734.99 625 346 1840.28 1843.05 663 368 1629.17 1629.99 587 325 1735.00 1737.49 625 347 1843.06 1844.99 664 368 1630.00 1631.94 587 326 1737.50 1739.99 626 347 1845.00 1845.83 664 369 1631.95 1634.72 588 326 1740.00 1740.27 626 348 1845.84 1848.61 665 369 1634.73 1634.99 589 326 1740.28 1743.05 627 348 1848.62 1849.99 666 369 1635.00 1637.49 589 327 1743.06 1744.99 628 348 1850.00 1851.38 666 370 1637.50 1639.99 590 327 1745.00 1745.83 628 349 1851.39 1854.16 667 370 1640.00 1640.27 590 328 1745.84 1748.61 629 349 1854.17 1854.99 668 370 1640.28 1643.05 591 328 1748.62 1749.99 630 349 1855.00 1856.94 668 371 1643.06 1644.99 592 328 1750.00 1751.38 630 350 1856.95 1859.72 669 371 1645.00 1645.83 592 329 1751.39 1754.16 631 350 1859.73 1859.99 670 371 1645.84 1648.61 593 329 1754.17 1754.99 632 350 1860.00 1862.49 670 372 1648.62 1649.99 594 329 1755.00 1756.94 632 351 1862.50 1864.99 671 372 1650.00 1651.38 594 330 1756.95 1759.72 633 351 1865.00 1865.27 671 373 1651.39 1654.16 595 330 1759.73 1759.99 634 351 1865.28 1868.05 672 373 1654.17 1654.99 596 330 1760.00 1762.49 634 352 1868.06 1869.99 673 373 1655.00 1656.94 596 331 1762.50 1764.99 635 352 1870.00 1870.83 673 374 1656.95 1659.72 597 331 1765.00 1765.27 635 353 1870.84 1873.61 674 374 1659.73 1659.99 598 331 1765.28 1768.05 636 353 1873.62 1874.99 675 374 1660.00 1662.49 598 332 1768.06 1769.99 637 353 1875.00 1876.38 675 375 1662.50 1664.99 599 332 1770.00 1770.83 637 354 1876.39 1879.16 676 375 1665.00 1665.27 599 333 1770.84 1773.61 638 354 1879.17 1879.99 677 375 1665.28 1668.05 600 333 1773.62 1774.99 639 354 1880.00 1881.94 677 376 1668.06 1669.99 601 333 1775.00 1776.38 639 355 1881.95 1884.72 678 376 1670.00 1670.83 601 334 1776.39 1779.16 640 355 1884.73 1884.99 679 376 1670.84 1673.61 602 334 1779.17 1779.99 641 355 1885.00 1887.49 679 377 1673.62 1674.99 603 334 1780.00 1781.94 641 356 1887.50 1889.99 680 377 1675.00 1676.38 603 335 1781.95 1784.72 642 356 1890.00 1890.27 680 378 1676.39 1679.16 604 335 1784.73 1784.99 643 356 1890.28 1893.05 681 378 1679.17 1679.99 605 335 1785.00 1787.49 643 357 1893.06 1894.99 682 378 1680.00 1681.94 605 336 1787.50 1789.99 644 357 1895.00 1895.83 682 379 1681.95 1684.72 606 336 1790.00 1790.27 644 358 1895.84 1898.61 683 379 1684.73 1684.99 607 336 1790.28 1793.05 645 358 1898.62 1899.99 684 379 1685.00 1687.49 607 337 1793.06 1794.99 646 358 1900.00 1901.38 684 380 1687.50 1689.99 608 337 1795.00 1795.83 646 359 1901.39 1904.16 685 380 1690.00 1690.27 608 338 1795.84 1798.61 647 359 1904.17 1904.99 686 380 1690.28 1693.05 609 338 1798.62 1799.99 648 359 1905.00 1906.94 686 381 1693.06 1694.99 610 338 1800.00 1801.38 648 360 1906.95 1909.72 687 381 1695.00 1695.83 610 339 1801.39 1804.16 649 360 1909.73 1909.99 688 381 1695.84 1698.61 611 339 1804.17 1804.99 650 360 1910.00 1912.49 688 382 1698.62 1699.99 612 339 1805.00 1806.94 650 361 1912.50 1914.99 689 382 1700.00 1701.38 612 340 1806.95 1809.72 651 361 1915.00 1915.27 689 383 1701.39 1704.16 613 340 1809.73 1809.99 652 361 1915.28 1918.05 690 383 1704.17 1704.99 614 340 1810.00 1812.49 652 362 1918.06 1919.99 691 383 1705.00 1706.94 614 341 1812.50 1814.99 653 362 1920.00 1920.83 691 384 1706.95 1709.72 615 341 1815.00 1815.27 653 363 1920.84 1923.61 692 384 1709.73 1709.99 616 341 1815.28 1818.05 654 363 1923.62 1924.99 693 384 1710.00 1712.49 616 342 1818.06 1819.99 655 363 1925.00 1926.38 693 385 1712.50 1714.99 617 342 1820.00 1820.83 655 364 1926.39 1929.16 694 385 1715.00 1715.27 617 343 1820.84 1823.61 656 364 1929.17 1929.99 695 385 1715.28 1718.05 618 343 1823.62 1824.99 657 364 1930.00 1931.94 695 386 1718.06 1719.99 619 343 1825.00 1826.38 657 365 1931.95 1934.72 696 386 1720.00 1720.83 619 344 1826.39 1829.16 658 365 1934.73 1934.99 697 386 1720.84 1723.61 620 344 1829.17 1829.99 659 365 1935.00 1937.49 697 387 1723.62 1724.99 621 344 1830.00 1831.94 659 366 1937.50 1939.99 698 387 1725.00 1726.38 621 345 1831.95 1834.72 660 366 1940.00 1940.27 698 388

Age group below 55 years Page 14

Last Updated: September 2002

Page 16: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 1940.28 1943.05 699 388 2048.62 2049.99 738 409 2155.00 2156.94 776 431 1943.06 1944.99 700 388 2050.00 2051.38 738 410 2156.95 2159.72 777 431 1945.00 1945.83 700 389 2051.39 2054.16 739 410 2159.73 2159.99 778 431 1945.84 1948.61 701 389 2054.17 2054.99 740 410 2160.00 2162.49 778 432 1948.62 1949.99 702 389 2055.00 2056.94 740 411 2162.50 2164.99 779 432 1950.00 1951.38 702 390 2056.95 2059.72 741 411 2165.00 2165.27 779 433 1951.39 1954.16 703 390 2059.73 2059.99 742 411 2165.28 2168.05 780 433 1954.17 1954.99 704 390 2060.00 2062.49 742 412 2168.06 2169.99 781 433 1955.00 1956.94 704 391 2062.50 2064.99 743 412 2170.00 2170.83 781 434 1956.95 1959.72 705 391 2065.00 2065.27 743 413 2170.84 2173.61 782 434 1959.73 1959.99 706 391 2065.28 2068.05 744 413 2173.62 2174.99 783 434 1960.00 1962.49 706 392 2068.06 2069.99 745 413 2175.00 2176.38 783 435 1962.50 1964.99 707 392 2070.00 2070.83 745 414 2176.39 2179.16 784 435 1965.00 1965.27 707 393 2070.84 2073.61 746 414 2179.17 2179.99 785 435 1965.28 1968.05 708 393 2073.62 2074.99 747 414 2180.00 2181.94 785 436 1968.06 1969.99 709 393 2075.00 2076.38 747 415 2181.95 2184.72 786 436 1970.00 1970.83 709 394 2076.39 2079.16 748 415 2184.73 2184.99 787 436 1970.84 1973.61 710 394 2079.17 2079.99 749 415 2185.00 2187.49 787 437 1973.62 1974.99 711 394 2080.00 2081.94 749 416 2187.50 2189.99 788 437 1975.00 1976.38 711 395 2081.95 2084.72 750 416 2190.00 2190.27 788 438 1976.39 1979.16 712 395 2084.73 2084.99 751 416 2190.28 2193.05 789 438 1979.17 1979.99 713 395 2085.00 2087.49 751 417 2193.06 2194.99 790 438 1980.00 1981.94 713 396 2087.50 2089.99 752 417 2195.00 2195.83 790 439 1981.95 1984.72 714 396 2090.00 2090.27 752 418 2195.84 2198.61 791 439 1984.73 1984.99 715 396 2090.28 2093.05 753 418 2198.62 2199.99 792 439 1985.00 1987.49 715 397 2093.06 2094.99 754 418 2200.00 2201.38 792 440 1987.50 1989.99 716 397 2095.00 2095.83 754 419 2201.39 2204.16 793 440 1990.00 1990.27 716 398 2095.84 2098.61 755 419 2204.17 2204.99 794 440 1990.28 1993.05 717 398 2098.62 2099.99 756 419 2205.00 2206.94 794 441 1993.06 1994.99 718 398 2100.00 2101.38 756 420 2206.95 2209.72 795 441 1995.00 1995.83 718 399 2101.39 2104.16 757 420 2209.73 2209.99 796 441 1995.84 1998.61 719 399 2104.17 2104.99 758 420 2210.00 2212.49 796 442 1998.62 1999.99 720 399 2105.00 2106.94 758 421 2212.50 2214.99 797 442 2000.00 2001.38 720 400 2106.95 2109.72 759 421 2215.00 2215.27 797 443 2001.39 2004.16 721 400 2109.73 2109.99 760 421 2215.28 2218.05 798 443 2004.17 2004.99 722 400 2110.00 2112.49 760 422 2218.06 2219.99 799 443 2005.00 2006.94 722 401 2112.50 2114.99 761 422 2220.00 2220.83 799 444 2006.95 2009.72 723 401 2115.00 2115.27 761 423 2220.84 2223.61 800 444 2009.73 2009.99 724 401 2115.28 2118.05 762 423 2223.62 2224.99 801 444 2010.00 2012.49 724 402 2118.06 2119.99 763 423 2225.00 2226.38 801 445 2012.50 2014.99 725 402 2120.00 2120.83 763 424 2226.39 2229.16 802 445 2015.00 2015.27 725 403 2120.84 2123.61 764 424 2229.17 2229.99 803 445 2015.28 2018.05 726 403 2123.62 2124.99 765 424 2230.00 2231.94 803 446 2018.06 2019.99 727 403 2125.00 2126.38 765 425 2231.95 2234.72 804 446 2020.00 2020.83 727 404 2126.39 2129.16 766 425 2234.73 2234.99 805 446 2020.84 2023.61 728 404 2129.17 2129.99 767 425 2235.00 2237.49 805 447 2023.62 2024.99 729 404 2130.00 2131.94 767 426 2237.50 2239.99 806 447 2025.00 2026.38 729 405 2131.95 2134.72 768 426 2240.00 2240.27 806 448 2026.39 2029.16 730 405 2134.73 2134.99 769 426 2240.28 2243.05 807 448 2029.17 2029.99 731 405 2135.00 2137.49 769 427 2243.06 2244.99 808 448 2030.00 2031.94 731 406 2137.50 2139.99 770 427 2245.00 2245.83 808 449 2031.95 2034.72 732 406 2140.00 2140.27 770 428 2245.84 2248.61 809 449 2034.73 2034.99 733 406 2140.28 2143.05 771 428 2248.62 2249.99 810 449 2035.00 2037.49 733 407 2143.06 2144.99 772 428 2250.00 2251.38 810 450 2037.50 2039.99 734 407 2145.00 2145.83 772 429 2251.39 2254.16 811 450 2040.00 2040.27 734 408 2145.84 2148.61 773 429 2254.17 2254.99 812 450 2040.28 2043.05 735 408 2148.62 2149.99 774 429 2255.00 2256.94 812 451 2043.06 2044.99 736 408 2150.00 2151.38 774 430 2256.95 2259.72 813 451 2045.00 2045.83 736 409 2151.39 2154.16 775 430 2259.73 2259.99 814 451 2045.84 2048.61 737 409 2154.17 2154.99 776 430 2260.00 2262.49 814 452

Age group below 55 years Page 15

Last Updated: September 2002

Page 17: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 2262.50 2264.99 815 452 2370.00 2370.83 853 474 2476.39 2479.16 892 495 2265.00 2265.27 815 453 2370.84 2373.61 854 474 2479.17 2479.99 893 495 2265.28 2268.05 816 453 2373.62 2374.99 855 474 2480.00 2481.94 893 496 2268.06 2269.99 817 453 2375.00 2376.38 855 475 2481.95 2484.72 894 496 2270.00 2270.83 817 454 2376.39 2379.16 856 475 2484.73 2484.99 895 496 2270.84 2273.61 818 454 2379.17 2379.99 857 475 2485.00 2487.49 895 497 2273.62 2274.99 819 454 2380.00 2381.94 857 476 2487.50 2489.99 896 497 2275.00 2276.38 819 455 2381.95 2384.72 858 476 2490.00 2490.27 896 498 2276.39 2279.16 820 455 2384.73 2384.99 859 476 2490.28 2493.05 897 498 2279.17 2279.99 821 455 2385.00 2387.49 859 477 2493.06 2494.99 898 498 2280.00 2281.94 821 456 2387.50 2389.99 860 477 2495.00 2495.83 898 499 2281.95 2284.72 822 456 2390.00 2390.27 860 478 2495.84 2498.61 899 499 2284.73 2284.99 823 456 2390.28 2393.05 861 478 2498.62 2499.99 900 499 2285.00 2287.49 823 457 2393.06 2394.99 862 478 2500.00 2501.38 900 500 2287.50 2289.99 824 457 2395.00 2395.83 862 479 2501.39 2504.16 901 500 2290.00 2290.27 824 458 2395.84 2398.61 863 479 2504.17 2504.99 902 500 2290.28 2293.05 825 458 2398.62 2399.99 864 479 2505.00 2506.94 902 501 2293.06 2294.99 826 458 2400.00 2401.38 864 480 2506.95 2509.72 903 501 2295.00 2295.83 826 459 2401.39 2404.16 865 480 2509.73 2509.99 904 501 2295.84 2298.61 827 459 2404.17 2404.99 866 480 2510.00 2512.49 904 502 2298.62 2299.99 828 459 2405.00 2406.94 866 481 2512.50 2514.99 905 502 2300.00 2301.38 828 460 2406.95 2409.72 867 481 2515.00 2515.27 905 503 2301.39 2304.16 829 460 2409.73 2409.99 868 481 2515.28 2518.05 906 503 2304.17 2304.99 830 460 2410.00 2412.49 868 482 2518.06 2519.99 907 503 2305.00 2306.94 830 461 2412.50 2414.99 869 482 2520.00 2520.83 907 504 2306.95 2309.72 831 461 2415.00 2415.27 869 483 2520.84 2523.61 908 504 2309.73 2309.99 832 461 2415.28 2418.05 870 483 2523.62 2524.99 909 504 2310.00 2312.49 832 462 2418.06 2419.99 871 483 2525.00 2526.38 909 505 2312.50 2314.99 833 462 2420.00 2420.83 871 484 2526.39 2529.16 910 505 2315.00 2315.27 833 463 2420.84 2423.61 872 484 2529.17 2529.99 911 505 2315.28 2318.05 834 463 2423.62 2424.99 873 484 2530.00 2531.94 911 506 2318.06 2319.99 835 463 2425.00 2426.38 873 485 2531.95 2534.72 912 506 2320.00 2320.83 835 464 2426.39 2429.16 874 485 2534.73 2534.99 913 506 2320.84 2323.61 836 464 2429.17 2429.99 875 485 2535.00 2537.49 913 507 2323.62 2324.99 837 464 2430.00 2431.94 875 486 2537.50 2539.99 914 507 2325.00 2326.38 837 465 2431.95 2434.72 876 486 2540.00 2540.27 914 508 2326.39 2329.16 838 465 2434.73 2434.99 877 486 2540.28 2543.05 915 508 2329.17 2329.99 839 465 2435.00 2437.49 877 487 2543.06 2544.99 916 508 2330.00 2331.94 839 466 2437.50 2439.99 878 487 2545.00 2545.83 916 509 2331.95 2334.72 840 466 2440.00 2440.27 878 488 2545.84 2548.61 917 509 2334.73 2334.99 841 466 2440.28 2443.05 879 488 2548.62 2549.99 918 509 2335.00 2337.49 841 467 2443.06 2444.99 880 488 2550.00 2551.38 918 510 2337.50 2339.99 842 467 2445.00 2445.83 880 489 2551.39 2554.16 919 510 2340.00 2340.27 842 468 2445.84 2448.61 881 489 2554.17 2554.99 920 510 2340.28 2343.05 843 468 2448.62 2449.99 882 489 2555.00 2556.94 920 511 2343.06 2344.99 844 468 2450.00 2451.38 882 490 2556.95 2559.72 921 511 2345.00 2345.83 844 469 2451.39 2454.16 883 490 2559.73 2559.99 922 511 2345.84 2348.61 845 469 2454.17 2454.99 884 490 2560.00 2562.49 922 512 2348.62 2349.99 846 469 2455.00 2456.94 884 491 2562.50 2564.99 923 512 2350.00 2351.38 846 470 2456.95 2459.72 885 491 2565.00 2565.27 923 513 2351.39 2354.16 847 470 2459.73 2459.99 886 491 2565.28 2568.05 924 513 2354.17 2354.99 848 470 2460.00 2462.49 886 492 2568.06 2569.99 925 513 2355.00 2356.94 848 471 2462.50 2464.99 887 492 2570.00 2570.83 925 514 2356.95 2359.72 849 471 2465.00 2465.27 887 493 2570.84 2573.61 926 514 2359.73 2359.99 850 471 2465.28 2468.05 888 493 2573.62 2574.99 927 514 2360.00 2362.49 850 472 2468.06 2469.99 889 493 2575.00 2576.38 927 515 2362.50 2364.99 851 472 2470.00 2470.83 889 494 2576.39 2579.16 928 515 2365.00 2365.27 851 473 2470.84 2473.61 890 494 2579.17 2579.99 929 515 2365.28 2368.05 852 473 2473.62 2474.99 891 494 2580.00 2581.94 929 516 2368.06 2369.99 853 473 2475.00 2476.38 891 495 2581.95 2584.72 930 516

Age group below 55 years Page 16

Last Updated: September 2002

Page 18: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 2584.73 2584.99 931 516 2690.28 2693.05 969 538 2798.62 2799.99 1008 559 2585.00 2587.49 931 517 2693.06 2694.99 970 538 2800.00 2801.38 1008 560 2587.50 2589.99 932 517 2695.00 2695.83 970 539 2801.39 2804.16 1009 560 2590.00 2590.27 932 518 2695.84 2698.61 971 539 2804.17 2804.99 1010 560 2590.28 2593.05 933 518 2698.62 2699.99 972 539 2805.00 2806.94 1010 561 2593.06 2594.99 934 518 2700.00 2701.38 972 540 2806.95 2809.72 1011 561 2595.00 2595.83 934 519 2701.39 2704.16 973 540 2809.73 2809.99 1012 561 2595.84 2598.61 935 519 2704.17 2704.99 974 540 2810.00 2812.49 1012 562 2598.62 2599.99 936 519 2705.00 2706.94 974 541 2812.50 2814.99 1013 562 2600.00 2601.38 936 520 2706.95 2709.72 975 541 2815.00 2815.27 1013 563 2601.39 2604.16 937 520 2709.73 2709.99 976 541 2815.28 2818.05 1014 563 2604.17 2604.99 938 520 2710.00 2712.49 976 542 2818.06 2819.99 1015 563 2605.00 2606.94 938 521 2712.50 2714.99 977 542 2820.00 2820.83 1015 564 2606.95 2609.72 939 521 2715.00 2715.27 977 543 2820.84 2823.61 1016 564 2609.73 2609.99 940 521 2715.28 2718.05 978 543 2823.62 2824.99 1017 564 2610.00 2612.49 940 522 2718.06 2719.99 979 543 2825.00 2826.38 1017 565 2612.50 2614.99 941 522 2720.00 2720.83 979 544 2826.39 2829.16 1018 565 2615.00 2615.27 941 523 2720.84 2723.61 980 544 2829.17 2829.99 1019 565 2615.28 2618.05 942 523 2723.62 2724.99 981 544 2830.00 2831.94 1019 566 2618.06 2619.99 943 523 2725.00 2726.38 981 545 2831.95 2834.72 1020 566 2620.00 2620.83 943 524 2726.39 2729.16 982 545 2834.73 2834.99 1021 566 2620.84 2623.61 944 524 2729.17 2729.99 983 545 2835.00 2837.49 1021 567 2623.62 2624.99 945 524 2730.00 2731.94 983 546 2837.50 2839.99 1022 567 2625.00 2626.38 945 525 2731.95 2734.72 984 546 2840.00 2840.27 1022 568 2626.39 2629.16 946 525 2734.73 2734.99 985 546 2840.28 2843.05 1023 568 2629.17 2629.99 947 525 2735.00 2737.49 985 547 2843.06 2844.99 1024 568 2630.00 2631.94 947 526 2737.50 2739.99 986 547 2845.00 2845.83 1024 569 2631.95 2634.72 948 526 2740.00 2740.27 986 548 2845.84 2848.61 1025 569 2634.73 2634.99 949 526 2740.28 2743.05 987 548 2848.62 2849.99 1026 569 2635.00 2637.49 949 527 2743.06 2744.99 988 548 2850.00 2851.38 1026 570 2637.50 2639.99 950 527 2745.00 2745.83 988 549 2851.39 2854.16 1027 570 2640.00 2640.27 950 528 2745.84 2748.61 989 549 2854.17 2854.99 1028 570 2640.28 2643.05 951 528 2748.62 2749.99 990 549 2855.00 2856.94 1028 571 2643.06 2644.99 952 528 2750.00 2751.38 990 550 2856.95 2859.72 1029 571 2645.00 2645.83 952 529 2751.39 2754.16 991 550 2859.73 2859.99 1030 571 2645.84 2648.61 953 529 2754.17 2754.99 992 550 2860.00 2862.49 1030 572 2648.62 2649.99 954 529 2755.00 2756.94 992 551 2862.50 2864.99 1031 572 2650.00 2651.38 954 530 2756.95 2759.72 993 551 2865.00 2865.27 1031 573 2651.39 2654.16 955 530 2759.73 2759.99 994 551 2865.28 2868.05 1032 573 2654.17 2654.99 956 530 2760.00 2762.49 994 552 2868.06 2869.99 1033 573 2655.00 2656.94 956 531 2762.50 2764.99 995 552 2870.00 2870.83 1033 574 2656.95 2659.72 957 531 2765.00 2765.27 995 553 2870.84 2873.61 1034 574 2659.73 2659.99 958 531 2765.28 2768.05 996 553 2873.62 2874.99 1035 574 2660.00 2662.49 958 532 2768.06 2769.99 997 553 2875.00 2876.38 1035 575 2662.50 2664.99 959 532 2770.00 2770.83 997 554 2876.39 2879.16 1036 575 2665.00 2665.27 959 533 2770.84 2773.61 998 554 2879.17 2879.99 1037 575 2665.28 2668.05 960 533 2773.62 2774.99 999 554 2880.00 2881.94 1037 576 2668.06 2669.99 961 533 2775.00 2776.38 999 555 2881.95 2884.72 1038 576 2670.00 2670.83 961 534 2776.39 2779.16 1000 555 2884.73 2884.99 1039 576 2670.84 2673.61 962 534 2779.17 2779.99 1001 555 2885.00 2887.49 1039 577 2673.62 2674.99 963 534 2780.00 2781.94 1001 556 2887.50 2889.99 1040 577 2675.00 2676.38 963 535 2781.95 2784.72 1002 556 2890.00 2890.27 1040 578 2676.39 2679.16 964 535 2784.73 2784.99 1003 556 2890.28 2893.05 1041 578 2679.17 2679.99 965 535 2785.00 2787.49 1003 557 2893.06 2894.99 1042 578 2680.00 2681.94 965 536 2787.50 2789.99 1004 557 2895.00 2895.83 1042 579 2681.95 2684.72 966 536 2790.00 2790.27 1004 558 2895.84 2898.61 1043 579 2684.73 2684.99 967 536 2790.28 2793.05 1005 558 2898.62 2899.99 1044 579 2685.00 2687.49 967 537 2793.06 2794.99 1006 558 2900.00 2901.38 1044 580 2687.50 2689.99 968 537 2795.00 2795.83 1006 559 2901.39 2904.16 1045 580 2690.00 2690.27 968 538 2795.84 2798.61 1007 559 2904.17 2904.99 1046 580

Age group below 55 years Page 17

Last Updated: September 2002

Page 19: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 2905.00 2906.94 1046 581 3012.50 3014.99 1085 602 3120.00 3120.83 1123 624 2906.95 2909.72 1047 581 3015.00 3015.27 1085 603 3120.84 3123.61 1124 624 2909.73 2909.99 1048 581 3015.28 3018.05 1086 603 3123.62 3124.99 1125 624 2910.00 2912.49 1048 582 3018.06 3019.99 1087 603 3125.00 3126.38 1125 625 2912.50 2914.99 1049 582 3020.00 3020.83 1087 604 3126.39 3129.16 1126 625 2915.00 2915.27 1049 583 3020.84 3023.61 1088 604 3129.17 3129.99 1127 625 2915.28 2918.05 1050 583 3023.62 3024.99 1089 604 3130.00 3131.94 1127 626 2918.06 2919.99 1051 583 3025.00 3026.38 1089 605 3131.95 3134.72 1128 626 2920.00 2920.83 1051 584 3026.39 3029.16 1090 605 3134.73 3134.99 1129 626 2920.84 2923.61 1052 584 3029.17 3029.99 1091 605 3135.00 3137.49 1129 627 2923.62 2924.99 1053 584 3030.00 3031.94 1091 606 3137.50 3139.99 1130 627 2925.00 2926.38 1053 585 3031.95 3034.72 1092 606 3140.00 3140.27 1130 628 2926.39 2929.16 1054 585 3034.73 3034.99 1093 606 3140.28 3143.05 1131 628 2929.17 2929.99 1055 585 3035.00 3037.49 1093 607 3143.06 3144.99 1132 628 2930.00 2931.94 1055 586 3037.50 3039.99 1094 607 3145.00 3145.83 1132 629 2931.95 2934.72 1056 586 3040.00 3040.27 1094 608 3145.84 3148.61 1133 629 2934.73 2934.99 1057 586 3040.28 3043.05 1095 608 3148.62 3149.99 1134 629 2935.00 2937.49 1057 587 3043.06 3044.99 1096 608 3150.00 3151.38 1134 630 2937.50 2939.99 1058 587 3045.00 3045.83 1096 609 3151.39 3154.16 1135 630 2940.00 2940.27 1058 588 3045.84 3048.61 1097 609 3154.17 3154.99 1136 630 2940.28 2943.05 1059 588 3048.62 3049.99 1098 609 3155.00 3156.94 1136 631 2943.06 2944.99 1060 588 3050.00 3051.38 1098 610 3156.95 3159.72 1137 631 2945.00 2945.83 1060 589 3051.39 3054.16 1099 610 3159.73 3159.99 1138 631 2945.84 2948.61 1061 589 3054.17 3054.99 1100 610 3160.00 3162.49 1138 632 2948.62 2949.99 1062 589 3055.00 3056.94 1100 611 3162.50 3164.99 1139 632 2950.00 2951.38 1062 590 3056.95 3059.72 1101 611 3165.00 3165.27 1139 633 2951.39 2954.16 1063 590 3059.73 3059.99 1102 611 3165.28 3168.05 1140 633 2954.17 2954.99 1064 590 3060.00 3062.49 1102 612 3168.06 3169.99 1141 633 2955.00 2956.94 1064 591 3062.50 3064.99 1103 612 3170.00 3170.83 1141 634 2956.95 2959.72 1065 591 3065.00 3065.27 1103 613 3170.84 3173.61 1142 634 2959.73 2959.99 1066 591 3065.28 3068.05 1104 613 3173.62 3174.99 1143 634 2960.00 2962.49 1066 592 3068.06 3069.99 1105 613 3175.00 3176.38 1143 635 2962.50 2964.99 1067 592 3070.00 3070.83 1105 614 3176.39 3179.16 1144 635 2965.00 2965.27 1067 593 3070.84 3073.61 1106 614 3179.17 3179.99 1145 635 2965.28 2968.05 1068 593 3073.62 3074.99 1107 614 3180.00 3181.94 1145 636 2968.06 2969.99 1069 593 3075.00 3076.38 1107 615 3181.95 3184.72 1146 636 2970.00 2970.83 1069 594 3076.39 3079.16 1108 615 3184.73 3184.99 1147 636 2970.84 2973.61 1070 594 3079.17 3079.99 1109 615 3185.00 3187.49 1147 637 2973.62 2974.99 1071 594 3080.00 3081.94 1109 616 3187.50 3189.99 1148 637 2975.00 2976.38 1071 595 3081.95 3084.72 1110 616 3190.00 3190.27 1148 638 2976.39 2979.16 1072 595 3084.73 3084.99 1111 616 3190.28 3193.05 1149 638 2979.17 2979.99 1073 595 3085.00 3087.49 1111 617 3193.06 3194.99 1150 638 2980.00 2981.94 1073 596 3087.50 3089.99 1112 617 3195.00 3195.83 1150 639 2981.95 2984.72 1074 596 3090.00 3090.27 1112 618 3195.84 3198.61 1151 639 2984.73 2984.99 1075 596 3090.28 3093.05 1113 618 3198.62 3199.99 1152 639 2985.00 2987.49 1075 597 3093.06 3094.99 1114 618 3200.00 3201.38 1152 640 2987.50 2989.99 1076 597 3095.00 3095.83 1114 619 3201.39 3204.16 1153 640 2990.00 2990.27 1076 598 3095.84 3098.61 1115 619 3204.17 3204.99 1154 640 2990.28 2993.05 1077 598 3098.62 3099.99 1116 619 3205.00 3206.94 1154 641 2993.06 2994.99 1078 598 3100.00 3101.38 1116 620 3206.95 3209.72 1155 641 2995.00 2995.83 1078 599 3101.39 3104.16 1117 620 3209.73 3209.99 1156 641 2995.84 2998.61 1079 599 3104.17 3104.99 1118 620 3210.00 3212.49 1156 642 2998.62 2999.99 1080 599 3105.00 3106.94 1118 621 3212.50 3214.99 1157 642 3000.00 3001.38 1080 600 3106.95 3109.72 1119 621 3215.00 3215.27 1157 643 3001.39 3004.16 1081 600 3109.73 3109.99 1120 621 3215.28 3218.05 1158 643 3004.17 3004.99 1082 600 3110.00 3112.49 1120 622 3218.06 3219.99 1159 643 3005.00 3006.94 1082 601 3112.50 3114.99 1121 622 3220.00 3220.83 1159 644 3006.95 3009.72 1083 601 3115.00 3115.27 1121 623 3220.84 3223.61 1160 644 3009.73 3009.99 1084 601 3115.28 3118.05 1122 623 3223.62 3224.99 1161 644 3010.00 3012.49 1084 602 3118.06 3119.99 1123 623 3225.00 3226.38 1161 645

Age group below 55 years Page 18

Last Updated: September 2002

Page 20: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 3226.39 3229.16 1162 645 3334.73 3334.99 1201 666 3440.28 3443.05 1239 688 3229.17 3229.99 1163 645 3335.00 3337.49 1201 667 3443.06 3444.99 1240 688 3230.00 3231.94 1163 646 3337.50 3339.99 1202 667 3445.00 3445.83 1240 689 3231.95 3234.72 1164 646 3340.00 3340.27 1202 668 3445.84 3448.61 1241 689 3234.73 3234.99 1165 646 3340.28 3343.05 1203 668 3448.62 3449.99 1242 689 3235.00 3237.49 1165 647 3343.06 3344.99 1204 668 3450.00 3451.38 1242 690 3237.50 3239.99 1166 647 3345.00 3345.83 1204 669 3451.39 3454.16 1243 690 3240.00 3240.27 1166 648 3345.84 3348.61 1205 669 3454.17 3454.99 1244 690 3240.28 3243.05 1167 648 3348.62 3349.99 1206 669 3455.00 3456.94 1244 691 3243.06 3244.99 1168 648 3350.00 3351.38 1206 670 3456.95 3459.72 1245 691 3245.00 3245.83 1168 649 3351.39 3354.16 1207 670 3459.73 3459.99 1246 691 3245.84 3248.61 1169 649 3354.17 3354.99 1208 670 3460.00 3462.49 1246 692 3248.62 3249.99 1170 649 3355.00 3356.94 1208 671 3462.50 3464.99 1247 692 3250.00 3251.38 1170 650 3356.95 3359.72 1209 671 3465.00 3465.27 1247 693 3251.39 3254.16 1171 650 3359.73 3359.99 1210 671 3465.28 3468.05 1248 693 3254.17 3254.99 1172 650 3360.00 3362.49 1210 672 3468.06 3469.99 1249 693 3255.00 3256.94 1172 651 3362.50 3364.99 1211 672 3470.00 3470.83 1249 694 3256.95 3259.72 1173 651 3365.00 3365.27 1211 673 3470.84 3473.61 1250 694 3259.73 3259.99 1174 651 3365.28 3368.05 1212 673 3473.62 3474.99 1251 694 3260.00 3262.49 1174 652 3368.06 3369.99 1213 673 3475.00 3476.38 1251 695 3262.50 3264.99 1175 652 3370.00 3370.83 1213 674 3476.39 3479.16 1252 695 3265.00 3265.27 1175 653 3370.84 3373.61 1214 674 3479.17 3479.99 1253 695 3265.28 3268.05 1176 653 3373.62 3374.99 1215 674 3480.00 3481.94 1253 696 3268.06 3269.99 1177 653 3375.00 3376.38 1215 675 3481.95 3484.72 1254 696 3270.00 3270.83 1177 654 3376.39 3379.16 1216 675 3484.73 3484.99 1255 696 3270.84 3273.61 1178 654 3379.17 3379.99 1217 675 3485.00 3487.49 1255 697 3273.62 3274.99 1179 654 3380.00 3381.94 1217 676 3487.50 3489.99 1256 697 3275.00 3276.38 1179 655 3381.95 3384.72 1218 676 3490.00 3490.27 1256 698 3276.39 3279.16 1180 655 3384.73 3384.99 1219 676 3490.28 3493.05 1257 698 3279.17 3279.99 1181 655 3385.00 3387.49 1219 677 3493.06 3494.99 1258 698 3280.00 3281.94 1181 656 3387.50 3389.99 1220 677 3495.00 3495.83 1258 699 3281.95 3284.72 1182 656 3390.00 3390.27 1220 678 3495.84 3498.61 1259 699 3284.73 3284.99 1183 656 3390.28 3393.05 1221 678 3498.62 3499.99 1260 699 3285.00 3287.49 1183 657 3393.06 3394.99 1222 678 3500.00 3501.38 1260 700 3287.50 3289.99 1184 657 3395.00 3395.83 1222 679 3501.39 3504.16 1261 700 3290.00 3290.27 1184 658 3395.84 3398.61 1223 679 3504.17 3504.99 1262 700 3290.28 3293.05 1185 658 3398.62 3399.99 1224 679 3505.00 3506.94 1262 701 3293.06 3294.99 1186 658 3400.00 3401.38 1224 680 3506.95 3509.72 1263 701 3295.00 3295.83 1186 659 3401.39 3404.16 1225 680 3509.73 3509.99 1264 701 3295.84 3298.61 1187 659 3404.17 3404.99 1226 680 3510.00 3512.49 1264 702 3298.62 3299.99 1188 659 3405.00 3406.94 1226 681 3512.50 3514.99 1265 702 3300.00 3301.38 1188 660 3406.95 3409.72 1227 681 3515.00 3515.27 1265 703 3301.39 3304.16 1189 660 3409.73 3409.99 1228 681 3515.28 3518.05 1266 703 3304.17 3304.99 1190 660 3410.00 3412.49 1228 682 3518.06 3519.99 1267 703 3305.00 3306.94 1190 661 3412.50 3414.99 1229 682 3520.00 3520.83 1267 704 3306.95 3309.72 1191 661 3415.00 3415.27 1229 683 3520.84 3523.61 1268 704 3309.73 3309.99 1192 661 3415.28 3418.05 1230 683 3523.62 3524.99 1269 704 3310.00 3312.49 1192 662 3418.06 3419.99 1231 683 3525.00 3526.38 1269 705 3312.50 3314.99 1193 662 3420.00 3420.83 1231 684 3526.39 3529.16 1270 705 3315.00 3315.27 1193 663 3420.84 3423.61 1232 684 3529.17 3529.99 1271 705 3315.28 3318.05 1194 663 3423.62 3424.99 1233 684 3530.00 3531.94 1271 706 3318.06 3319.99 1195 663 3425.00 3426.38 1233 685 3531.95 3534.72 1272 706 3320.00 3320.83 1195 664 3426.39 3429.16 1234 685 3534.73 3534.99 1273 706 3320.84 3323.61 1196 664 3429.17 3429.99 1235 685 3535.00 3537.49 1273 707 3323.62 3324.99 1197 664 3430.00 3431.94 1235 686 3537.50 3539.99 1274 707 3325.00 3326.38 1197 665 3431.95 3434.72 1236 686 3540.00 3540.27 1274 708 3326.39 3329.16 1198 665 3434.73 3434.99 1237 686 3540.28 3543.05 1275 708 3329.17 3329.99 1199 665 3435.00 3437.49 1237 687 3543.06 3544.99 1276 708 3330.00 3331.94 1199 666 3437.50 3439.99 1238 687 3545.00 3545.83 1276 709 3331.95 3334.72 1200 666 3440.00 3440.27 1238 688 3545.84 3548.61 1277 709

Age group below 55 years Page 19

Last Updated: September 2002

Page 21: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 3548.62 3549.99 1278 709 3655.00 3656.94 1316 731 3762.50 3764.99 1355 752 3550.00 3551.38 1278 710 3656.95 3659.72 1317 731 3765.00 3765.27 1355 753 3551.39 3554.16 1279 710 3659.73 3659.99 1318 731 3765.28 3768.05 1356 753 3554.17 3554.99 1280 710 3660.00 3662.49 1318 732 3768.06 3769.99 1357 753 3555.00 3556.94 1280 711 3662.50 3664.99 1319 732 3770.00 3770.83 1357 754 3556.95 3559.72 1281 711 3665.00 3665.27 1319 733 3770.84 3773.61 1358 754 3559.73 3559.99 1282 711 3665.28 3668.05 1320 733 3773.62 3774.99 1359 754 3560.00 3562.49 1282 712 3668.06 3669.99 1321 733 3775.00 3776.38 1359 755 3562.50 3564.99 1283 712 3670.00 3670.83 1321 734 3776.39 3779.16 1360 755 3565.00 3565.27 1283 713 3670.84 3673.61 1322 734 3779.17 3779.99 1361 755 3565.28 3568.05 1284 713 3673.62 3674.99 1323 734 3780.00 3781.94 1361 756 3568.06 3569.99 1285 713 3675.00 3676.38 1323 735 3781.95 3784.72 1362 756 3570.00 3570.83 1285 714 3676.39 3679.16 1324 735 3784.73 3784.99 1363 756 3570.84 3573.61 1286 714 3679.17 3679.99 1325 735 3785.00 3787.49 1363 757 3573.62 3574.99 1287 714 3680.00 3681.94 1325 736 3787.50 3789.99 1364 757 3575.00 3576.38 1287 715 3681.95 3684.72 1326 736 3790.00 3790.27 1364 758 3576.39 3579.16 1288 715 3684.73 3684.99 1327 736 3790.28 3793.05 1365 758 3579.17 3579.99 1289 715 3685.00 3687.49 1327 737 3793.06 3794.99 1366 758 3580.00 3581.94 1289 716 3687.50 3689.99 1328 737 3795.00 3795.83 1366 759 3581.95 3584.72 1290 716 3690.00 3690.27 1328 738 3795.84 3798.61 1367 759 3584.73 3584.99 1291 716 3690.28 3693.05 1329 738 3798.62 3799.99 1368 759 3585.00 3587.49 1291 717 3693.06 3694.99 1330 738 3800.00 3801.38 1368 760 3587.50 3589.99 1292 717 3695.00 3695.83 1330 739 3801.39 3804.16 1369 760 3590.00 3590.27 1292 718 3695.84 3698.61 1331 739 3804.17 3804.99 1370 760 3590.28 3593.05 1293 718 3698.62 3699.99 1332 739 3805.00 3806.94 1370 761 3593.06 3594.99 1294 718 3700.00 3701.38 1332 740 3806.95 3809.72 1371 761 3595.00 3595.83 1294 719 3701.39 3704.16 1333 740 3809.73 3809.99 1372 761 3595.84 3598.61 1295 719 3704.17 3704.99 1334 740 3810.00 3812.49 1372 762 3598.62 3599.99 1296 719 3705.00 3706.94 1334 741 3812.50 3814.99 1373 762 3600.00 3601.38 1296 720 3706.95 3709.72 1335 741 3815.00 3815.27 1373 763 3601.39 3604.16 1297 720 3709.73 3709.99 1336 741 3815.28 3818.05 1374 763 3604.17 3604.99 1298 720 3710.00 3712.49 1336 742 3818.06 3819.99 1375 763 3605.00 3606.94 1298 721 3712.50 3714.99 1337 742 3820.00 3820.83 1375 764 3606.95 3609.72 1299 721 3715.00 3715.27 1337 743 3820.84 3823.61 1376 764 3609.73 3609.99 1300 721 3715.28 3718.05 1338 743 3823.62 3824.99 1377 764 3610.00 3612.49 1300 722 3718.06 3719.99 1339 743 3825.00 3826.38 1377 765 3612.50 3614.99 1301 722 3720.00 3720.83 1339 744 3826.39 3829.16 1378 765 3615.00 3615.27 1301 723 3720.84 3723.61 1340 744 3829.17 3829.99 1379 765 3615.28 3618.05 1302 723 3723.62 3724.99 1341 744 3830.00 3831.94 1379 766 3618.06 3619.99 1303 723 3725.00 3726.38 1341 745 3831.95 3834.72 1380 766 3620.00 3620.83 1303 724 3726.39 3729.16 1342 745 3834.73 3834.99 1381 766 3620.84 3623.61 1304 724 3729.17 3729.99 1343 745 3835.00 3837.49 1381 767 3623.62 3624.99 1305 724 3730.00 3731.94 1343 746 3837.50 3839.99 1382 767 3625.00 3626.38 1305 725 3731.95 3734.72 1344 746 3840.00 3840.27 1382 768 3626.39 3629.16 1306 725 3734.73 3734.99 1345 746 3840.28 3843.05 1383 768 3629.17 3629.99 1307 725 3735.00 3737.49 1345 747 3843.06 3844.99 1384 768 3630.00 3631.94 1307 726 3737.50 3739.99 1346 747 3845.00 3845.83 1384 769 3631.95 3634.72 1308 726 3740.00 3740.27 1346 748 3845.84 3848.61 1385 769 3634.73 3634.99 1309 726 3740.28 3743.05 1347 748 3848.62 3849.99 1386 769 3635.00 3637.49 1309 727 3743.06 3744.99 1348 748 3850.00 3851.38 1386 770 3637.50 3639.99 1310 727 3745.00 3745.83 1348 749 3851.39 3854.16 1387 770 3640.00 3640.27 1310 728 3745.84 3748.61 1349 749 3854.17 3854.99 1388 770 3640.28 3643.05 1311 728 3748.62 3749.99 1350 749 3855.00 3856.94 1388 771 3643.06 3644.99 1312 728 3750.00 3751.38 1350 750 3856.95 3859.72 1389 771 3645.00 3645.83 1312 729 3751.39 3754.16 1351 750 3859.73 3859.99 1390 771 3645.84 3648.61 1313 729 3754.17 3754.99 1352 750 3860.00 3862.49 1390 772 3648.62 3649.99 1314 729 3755.00 3756.94 1352 751 3862.50 3864.99 1391 772 3650.00 3651.38 1314 730 3756.95 3759.72 1353 751 3865.00 3865.27 1391 773 3651.39 3654.16 1315 730 3759.73 3759.99 1354 751 3865.28 3868.05 1392 773 3654.17 3654.99 1316 730 3760.00 3762.49 1354 752 3868.06 3869.99 1393 773

Age group below 55 years Page 20

Last Updated: September 2002

Page 22: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 3870.00 3870.83 1393 774 3976.39 3979.16 1432 795 4084.73 4084.99 1471 816 3870.84 3873.61 1394 774 3979.17 3979.99 1433 795 4085.00 4087.49 1471 817 3873.62 3874.99 1395 774 3980.00 3981.94 1433 796 4087.50 4089.99 1472 817 3875.00 3876.38 1395 775 3981.95 3984.72 1434 796 4090.00 4090.27 1472 818 3876.39 3879.16 1396 775 3984.73 3984.99 1435 796 4090.28 4093.05 1473 818 3879.17 3879.99 1397 775 3985.00 3987.49 1435 797 4093.06 4094.99 1474 818 3880.00 3881.94 1397 776 3987.50 3989.99 1436 797 4095.00 4095.83 1474 819 3881.95 3884.72 1398 776 3990.00 3990.27 1436 798 4095.84 4098.61 1475 819 3884.73 3884.99 1399 776 3990.28 3993.05 1437 798 4098.62 4099.99 1476 819 3885.00 3887.49 1399 777 3993.06 3994.99 1438 798 4100.00 4101.38 1476 820 3887.50 3889.99 1400 777 3995.00 3995.83 1438 799 4101.39 4104.16 1477 820 3890.00 3890.27 1400 778 3995.84 3998.61 1439 799 4104.17 4104.99 1478 820 3890.28 3893.05 1401 778 3998.62 3999.99 1440 799 4105.00 4106.94 1478 821 3893.06 3894.99 1402 778 4000.00 4001.38 1440 800 4106.95 4109.72 1479 821 3895.00 3895.83 1402 779 4001.39 4004.16 1441 800 4109.73 4109.99 1480 821 3895.84 3898.61 1403 779 4004.17 4004.99 1442 800 4110.00 4112.49 1480 822 3898.62 3899.99 1404 779 4005.00 4006.94 1442 801 4112.50 4114.99 1481 822 3900.00 3901.38 1404 780 4006.95 4009.72 1443 801 4115.00 4115.27 1481 823 3901.39 3904.16 1405 780 4009.73 4009.99 1444 801 4115.28 4118.05 1482 823 3904.17 3904.99 1406 780 4010.00 4012.49 1444 802 4118.06 4119.99 1483 823 3905.00 3906.94 1406 781 4012.50 4014.99 1445 802 4120.00 4120.83 1483 824 3906.95 3909.72 1407 781 4015.00 4015.27 1445 803 4120.84 4123.61 1484 824 3909.73 3909.99 1408 781 4015.28 4018.05 1446 803 4123.62 4124.99 1485 824 3910.00 3912.49 1408 782 4018.06 4019.99 1447 803 4125.00 4126.38 1485 825 3912.50 3914.99 1409 782 4020.00 4020.83 1447 804 4126.39 4129.16 1486 825 3915.00 3915.27 1409 783 4020.84 4023.61 1448 804 4129.17 4129.99 1487 825 3915.28 3918.05 1410 783 4023.62 4024.99 1449 804 4130.00 4131.94 1487 826 3918.06 3919.99 1411 783 4025.00 4026.38 1449 805 4131.95 4134.72 1488 826 3920.00 3920.83 1411 784 4026.39 4029.16 1450 805 4134.73 4134.99 1489 826 3920.84 3923.61 1412 784 4029.17 4029.99 1451 805 4135.00 4137.49 1489 827 3923.62 3924.99 1413 784 4030.00 4031.94 1451 806 4137.50 4139.99 1490 827 3925.00 3926.38 1413 785 4031.95 4034.72 1452 806 4140.00 4140.27 1490 828 3926.39 3929.16 1414 785 4034.73 4034.99 1453 806 4140.28 4143.05 1491 828 3929.17 3929.99 1415 785 4035.00 4037.49 1453 807 4143.06 4144.99 1492 828 3930.00 3931.94 1415 786 4037.50 4039.99 1454 807 4145.00 4145.83 1492 829 3931.95 3934.72 1416 786 4040.00 4040.27 1454 808 4145.84 4148.61 1493 829 3934.73 3934.99 1417 786 4040.28 4043.05 1455 808 4148.62 4149.99 1494 829 3935.00 3937.49 1417 787 4043.06 4044.99 1456 808 4150.00 4151.38 1494 830 3937.50 3939.99 1418 787 4045.00 4045.83 1456 809 4151.39 4154.16 1495 830 3940.00 3940.27 1418 788 4045.84 4048.61 1457 809 4154.17 4154.99 1496 830 3940.28 3943.05 1419 788 4048.62 4049.99 1458 809 4155.00 4156.94 1496 831 3943.06 3944.99 1420 788 4050.00 4051.38 1458 810 4156.95 4159.72 1497 831 3945.00 3945.83 1420 789 4051.39 4054.16 1459 810 4159.73 4159.99 1498 831 3945.84 3948.61 1421 789 4054.17 4054.99 1460 810 4160.00 4162.49 1498 832 3948.62 3949.99 1422 789 4055.00 4056.94 1460 811 4162.50 4164.99 1499 832 3950.00 3951.38 1422 790 4056.95 4059.72 1461 811 4165.00 4165.27 1499 833 3951.39 3954.16 1423 790 4059.73 4059.99 1462 811 4165.28 4168.05 1500 833 3954.17 3954.99 1424 790 4060.00 4062.49 1462 812 4168.06 4169.99 1501 833 3955.00 3956.94 1424 791 4062.50 4064.99 1463 812 4170.00 4170.83 1501 834 3956.95 3959.72 1425 791 4065.00 4065.27 1463 813 4170.84 4173.61 1502 834 3959.73 3959.99 1426 791 4065.28 4068.05 1464 813 4173.62 4174.99 1503 834 3960.00 3962.49 1426 792 4068.06 4069.99 1465 813 4175.00 4176.38 1503 835 3962.50 3964.99 1427 792 4070.00 4070.83 1465 814 4176.39 4179.16 1504 835 3965.00 3965.27 1427 793 4070.84 4073.61 1466 814 4179.17 4179.99 1505 835 3965.28 3968.05 1428 793 4073.62 4074.99 1467 814 4180.00 4181.94 1505 836 3968.06 3969.99 1429 793 4075.00 4076.38 1467 815 4181.95 4184.72 1506 836 3970.00 3970.83 1429 794 4076.39 4079.16 1468 815 4184.73 4184.99 1507 836 3970.84 3973.61 1430 794 4079.17 4079.99 1469 815 4185.00 4187.49 1507 837 3973.62 3974.99 1431 794 4080.00 4081.94 1469 816 4187.50 4189.99 1508 837 3975.00 3976.38 1431 795 4081.95 4084.72 1470 816 4190.00 4190.27 1508 838

Age group below 55 years Page 21

Last Updated: September 2002

Page 23: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 4190.28 4193.05 1509 838 4298.62 4299.99 1548 859 4405.00 4406.94 1586 881 4193.06 4194.99 1510 838 4300.00 4301.38 1548 860 4406.95 4409.72 1587 881 4195.00 4195.83 1510 839 4301.39 4304.16 1549 860 4409.73 4409.99 1588 881 4195.84 4198.61 1511 839 4304.17 4304.99 1550 860 4410.00 4412.49 1588 882 4198.62 4199.99 1512 839 4305.00 4306.94 1550 861 4412.50 4414.99 1589 882 4200.00 4201.38 1512 840 4306.95 4309.72 1551 861 4415.00 4415.27 1589 883 4201.39 4204.16 1513 840 4309.73 4309.99 1552 861 4415.28 4418.05 1590 883 4204.17 4204.99 1514 840 4310.00 4312.49 1552 862 4418.06 4419.99 1591 883 4205.00 4206.94 1514 841 4312.50 4314.99 1553 862 4420.00 4420.83 1591 884 4206.95 4209.72 1515 841 4315.00 4315.27 1553 863 4420.84 4423.61 1592 884 4209.73 4209.99 1516 841 4315.28 4318.05 1554 863 4423.62 4424.99 1593 884 4210.00 4212.49 1516 842 4318.06 4319.99 1555 863 4425.00 4426.38 1593 885 4212.50 4214.99 1517 842 4320.00 4320.83 1555 864 4426.39 4429.16 1594 885 4215.00 4215.27 1517 843 4320.84 4323.61 1556 864 4429.17 4429.99 1595 885 4215.28 4218.05 1518 843 4323.62 4324.99 1557 864 4430.00 4431.94 1595 886 4218.06 4219.99 1519 843 4325.00 4326.38 1557 865 4431.95 4434.72 1596 886 4220.00 4220.83 1519 844 4326.39 4329.16 1558 865 4434.73 4434.99 1597 886 4220.84 4223.61 1520 844 4329.17 4329.99 1559 865 4435.00 4437.49 1597 887 4223.62 4224.99 1521 844 4330.00 4331.94 1559 866 4437.50 4439.99 1598 887 4225.00 4226.38 1521 845 4331.95 4334.72 1560 866 4440.00 4440.27 1598 888 4226.39 4229.16 1522 845 4334.73 4334.99 1561 866 4440.28 4443.05 1599 888 4229.17 4229.99 1523 845 4335.00 4337.49 1561 867 4443.06 4444.99 1600 888 4230.00 4231.94 1523 846 4337.50 4339.99 1562 867 4445.00 4445.83 1600 889 4231.95 4234.72 1524 846 4340.00 4340.27 1562 868 4445.84 4448.61 1601 889 4234.73 4234.99 1525 846 4340.28 4343.05 1563 868 4448.62 4449.99 1602 889 4235.00 4237.49 1525 847 4343.06 4344.99 1564 868 4450.00 4451.38 1602 890 4237.50 4239.99 1526 847 4345.00 4345.83 1564 869 4451.39 4454.16 1603 890 4240.00 4240.27 1526 848 4345.84 4348.61 1565 869 4454.17 4454.99 1604 890 4240.28 4243.05 1527 848 4348.62 4349.99 1566 869 4455.00 4456.94 1604 891 4243.06 4244.99 1528 848 4350.00 4351.38 1566 870 4456.95 4459.72 1605 891 4245.00 4245.83 1528 849 4351.39 4354.16 1567 870 4459.73 4459.99 1606 891 4245.84 4248.61 1529 849 4354.17 4354.99 1568 870 4460.00 4462.49 1606 892 4248.62 4249.99 1530 849 4355.00 4356.94 1568 871 4462.50 4464.99 1607 892 4250.00 4251.38 1530 850 4356.95 4359.72 1569 871 4465.00 4465.27 1607 893 4251.39 4254.16 1531 850 4359.73 4359.99 1570 871 4465.28 4468.05 1608 893 4254.17 4254.99 1532 850 4360.00 4362.49 1570 872 4468.06 4469.99 1609 893 4255.00 4256.94 1532 851 4362.50 4364.99 1571 872 4470.00 4470.83 1609 894 4256.95 4259.72 1533 851 4365.00 4365.27 1571 873 4470.84 4473.61 1610 894 4259.73 4259.99 1534 851 4365.28 4368.05 1572 873 4473.62 4474.99 1611 894 4260.00 4262.49 1534 852 4368.06 4369.99 1573 873 4475.00 4476.38 1611 895 4262.50 4264.99 1535 852 4370.00 4370.83 1573 874 4476.39 4479.16 1612 895 4265.00 4265.27 1535 853 4370.84 4373.61 1574 874 4479.17 4479.99 1613 895 4265.28 4268.05 1536 853 4373.62 4374.99 1575 874 4480.00 4481.94 1613 896 4268.06 4269.99 1537 853 4375.00 4376.38 1575 875 4481.95 4484.72 1614 896 4270.00 4270.83 1537 854 4376.39 4379.16 1576 875 4484.73 4484.99 1615 896 4270.84 4273.61 1538 854 4379.17 4379.99 1577 875 4485.00 4487.49 1615 897 4273.62 4274.99 1539 854 4380.00 4381.94 1577 876 4487.50 4489.99 1616 897 4275.00 4276.38 1539 855 4381.95 4384.72 1578 876 4490.00 4490.27 1616 898 4276.39 4279.16 1540 855 4384.73 4384.99 1579 876 4490.28 4493.05 1617 898 4279.17 4279.99 1541 855 4385.00 4387.49 1579 877 4493.06 4494.99 1618 898 4280.00 4281.94 1541 856 4387.50 4389.99 1580 877 4495.00 4495.83 1618 899 4281.95 4284.72 1542 856 4390.00 4390.27 1580 878 4495.84 4498.61 1619 899 4284.73 4284.99 1543 856 4390.28 4393.05 1581 878 4498.62 4499.99 1620 899 4285.00 4287.49 1543 857 4393.06 4394.99 1582 878 4500.00 4501.38 1620 900 4287.50 4289.99 1544 857 4395.00 4395.83 1582 879 4501.39 4504.16 1621 900 4290.00 4290.27 1544 858 4395.84 4398.61 1583 879 4504.17 4504.99 1622 900 4290.28 4293.05 1545 858 4398.62 4399.99 1584 879 4505.00 4506.94 1622 901 4293.06 4294.99 1546 858 4400.00 4401.38 1584 880 4506.95 4509.72 1623 901 4295.00 4295.83 1546 859 4401.39 4404.16 1585 880 4509.73 4509.99 1624 901 4295.84 4298.61 1547 859 4404.17 4404.99 1586 880 4510.00 4512.49 1624 902

Age group below 55 years Page 22

Last Updated: September 2002

Page 24: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 4512.50 4514.99 1625 902 4620.00 4620.83 1663 924 4726.39 4729.16 1702 945 4515.00 4515.27 1625 903 4620.84 4623.61 1664 924 4729.17 4729.99 1703 945 4515.28 4518.05 1626 903 4623.62 4624.99 1665 924 4730.00 4731.94 1703 946 4518.06 4519.99 1627 903 4625.00 4626.38 1665 925 4731.95 4734.72 1704 946 4520.00 4520.83 1627 904 4626.39 4629.16 1666 925 4734.73 4734.99 1705 946 4520.84 4523.61 1628 904 4629.17 4629.99 1667 925 4735.00 4737.49 1705 947 4523.62 4524.99 1629 904 4630.00 4631.94 1667 926 4737.50 4739.99 1706 947 4525.00 4526.38 1629 905 4631.95 4634.72 1668 926 4740.00 4740.27 1706 948 4526.39 4529.16 1630 905 4634.73 4634.99 1669 926 4740.28 4743.05 1707 948 4529.17 4529.99 1631 905 4635.00 4637.49 1669 927 4743.06 4744.99 1708 948 4530.00 4531.94 1631 906 4637.50 4639.99 1670 927 4745.00 4745.83 1708 949 4531.95 4534.72 1632 906 4640.00 4640.27 1670 928 4745.84 4748.61 1709 949 4534.73 4534.99 1633 906 4640.28 4643.05 1671 928 4748.62 4749.99 1710 949 4535.00 4537.49 1633 907 4643.06 4644.99 1672 928 4750.00 4751.38 1710 950 4537.50 4539.99 1634 907 4645.00 4645.83 1672 929 4751.39 4754.16 1711 950 4540.00 4540.27 1634 908 4645.84 4648.61 1673 929 4754.17 4754.99 1712 950 4540.28 4543.05 1635 908 4648.62 4649.99 1674 929 4755.00 4756.94 1712 951 4543.06 4544.99 1636 908 4650.00 4651.38 1674 930 4756.95 4759.72 1713 951 4545.00 4545.83 1636 909 4651.39 4654.16 1675 930 4759.73 4759.99 1714 951 4545.84 4548.61 1637 909 4654.17 4654.99 1676 930 4760.00 4762.49 1714 952 4548.62 4549.99 1638 909 4655.00 4656.94 1676 931 4762.50 4764.99 1715 952 4550.00 4551.38 1638 910 4656.95 4659.72 1677 931 4765.00 4765.27 1715 953 4551.39 4554.16 1639 910 4659.73 4659.99 1678 931 4765.28 4768.05 1716 953 4554.17 4554.99 1640 910 4660.00 4662.49 1678 932 4768.06 4769.99 1717 953 4555.00 4556.94 1640 911 4662.50 4664.99 1679 932 4770.00 4770.83 1717 954 4556.95 4559.72 1641 911 4665.00 4665.27 1679 933 4770.84 4773.61 1718 954 4559.73 4559.99 1642 911 4665.28 4668.05 1680 933 4773.62 4774.99 1719 954 4560.00 4562.49 1642 912 4668.06 4669.99 1681 933 4775.00 4776.38 1719 955 4562.50 4564.99 1643 912 4670.00 4670.83 1681 934 4776.39 4779.16 1720 955 4565.00 4565.27 1643 913 4670.84 4673.61 1682 934 4779.17 4779.99 1721 955 4565.28 4568.05 1644 913 4673.62 4674.99 1683 934 4780.00 4781.94 1721 956 4568.06 4569.99 1645 913 4675.00 4676.38 1683 935 4781.95 4784.72 1722 956 4570.00 4570.83 1645 914 4676.39 4679.16 1684 935 4784.73 4784.99 1723 956 4570.84 4573.61 1646 914 4679.17 4679.99 1685 935 4785.00 4787.49 1723 957 4573.62 4574.99 1647 914 4680.00 4681.94 1685 936 4787.50 4789.99 1724 957 4575.00 4576.38 1647 915 4681.95 4684.72 1686 936 4790.00 4790.27 1724 958 4576.39 4579.16 1648 915 4684.73 4684.99 1687 936 4790.28 4793.05 1725 958 4579.17 4579.99 1649 915 4685.00 4687.49 1687 937 4793.06 4794.99 1726 958 4580.00 4581.94 1649 916 4687.50 4689.99 1688 937 4795.00 4795.83 1726 959 4581.95 4584.72 1650 916 4690.00 4690.27 1688 938 4795.84 4798.61 1727 959 4584.73 4584.99 1651 916 4690.28 4693.05 1689 938 4798.62 4799.99 1728 959 4585.00 4587.49 1651 917 4693.06 4694.99 1690 938 4800.00 4801.38 1728 960 4587.50 4589.99 1652 917 4695.00 4695.83 1690 939 4801.39 4804.16 1729 960 4590.00 4590.27 1652 918 4695.84 4698.61 1691 939 4804.17 4804.99 1730 960 4590.28 4593.05 1653 918 4698.62 4699.99 1692 939 4805.00 4806.94 1730 961 4593.06 4594.99 1654 918 4700.00 4701.38 1692 940 4806.95 4809.72 1731 961 4595.00 4595.83 1654 919 4701.39 4704.16 1693 940 4809.73 4809.99 1732 961 4595.84 4598.61 1655 919 4704.17 4704.99 1694 940 4810.00 4812.49 1732 962 4598.62 4599.99 1656 919 4705.00 4706.94 1694 941 4812.50 4814.99 1733 962 4600.00 4601.38 1656 920 4706.95 4709.72 1695 941 4815.00 4815.27 1733 963 4601.39 4604.16 1657 920 4709.73 4709.99 1696 941 4815.28 4818.05 1734 963 4604.17 4604.99 1658 920 4710.00 4712.49 1696 942 4818.06 4819.99 1735 963 4605.00 4606.94 1658 921 4712.50 4714.99 1697 942 4820.00 4820.83 1735 964 4606.95 4609.72 1659 921 4715.00 4715.27 1697 943 4820.84 4823.61 1736 964 4609.73 4609.99 1660 921 4715.28 4718.05 1698 943 4823.62 4824.99 1737 964 4610.00 4612.49 1660 922 4718.06 4719.99 1699 943 4825.00 4826.38 1737 965 4612.50 4614.99 1661 922 4720.00 4720.83 1699 944 4826.39 4829.16 1738 965 4615.00 4615.27 1661 923 4720.84 4723.61 1700 944 4829.17 4829.99 1739 965 4615.28 4618.05 1662 923 4723.62 4724.99 1701 944 4830.00 4831.94 1739 966 4618.06 4619.99 1663 923 4725.00 4726.38 1701 945 4831.95 4834.72 1740 966

Age group below 55 years Page 23

Last Updated: September 2002

Page 25: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 4834.73 4834.99 1741 966 4940.28 4943.05 1779 988 5048.62 5049.99 1818 1009 4835.00 4837.49 1741 967 4943.06 4944.99 1780 988 5050.00 5051.38 1818 1010 4837.50 4839.99 1742 967 4945.00 4945.83 1780 989 5051.39 5054.16 1819 1010 4840.00 4840.27 1742 968 4945.84 4948.61 1781 989 5054.17 5054.99 1820 1010 4840.28 4843.05 1743 968 4948.62 4949.99 1782 989 5055.00 5056.94 1820 1011 4843.06 4844.99 1744 968 4950.00 4951.38 1782 990 5056.95 5059.72 1821 1011 4845.00 4845.83 1744 969 4951.39 4954.16 1783 990 5059.73 5059.99 1822 1011 4845.84 4848.61 1745 969 4954.17 4954.99 1784 990 5060.00 5062.49 1822 1012 4848.62 4849.99 1746 969 4955.00 4956.94 1784 991 5062.50 5064.99 1823 1012 4850.00 4851.38 1746 970 4956.95 4959.72 1785 991 5065.00 5065.27 1823 1013 4851.39 4854.16 1747 970 4959.73 4959.99 1786 991 5065.28 5068.05 1824 1013 4854.17 4854.99 1748 970 4960.00 4962.49 1786 992 5068.06 5069.99 1825 1013 4855.00 4856.94 1748 971 4962.50 4964.99 1787 992 5070.00 5070.83 1825 1014 4856.95 4859.72 1749 971 4965.00 4965.27 1787 993 5070.84 5073.61 1826 1014 4859.73 4859.99 1750 971 4965.28 4968.05 1788 993 5073.62 5074.99 1827 1014 4860.00 4862.49 1750 972 4968.06 4969.99 1789 993 5075.00 5076.38 1827 1015 4862.50 4864.99 1751 972 4970.00 4970.83 1789 994 5076.39 5079.16 1828 1015 4865.00 4865.27 1751 973 4970.84 4973.61 1790 994 5079.17 5079.99 1829 1015 4865.28 4868.05 1752 973 4973.62 4974.99 1791 994 5080.00 5081.94 1829 1016 4868.06 4869.99 1753 973 4975.00 4976.38 1791 995 5081.95 5084.72 1830 1016 4870.00 4870.83 1753 974 4976.39 4979.16 1792 995 5084.73 5084.99 1831 1016 4870.84 4873.61 1754 974 4979.17 4979.99 1793 995 5085.00 5087.49 1831 1017 4873.62 4874.99 1755 974 4980.00 4981.94 1793 996 5087.50 5089.99 1832 1017 4875.00 4876.38 1755 975 4981.95 4984.72 1794 996 5090.00 5090.27 1832 1018 4876.39 4879.16 1756 975 4984.73 4984.99 1795 996 5090.28 5093.05 1833 1018 4879.17 4879.99 1757 975 4985.00 4987.49 1795 997 5093.06 5094.99 1834 1018 4880.00 4881.94 1757 976 4987.50 4989.99 1796 997 5095.00 5095.83 1834 1019 4881.95 4884.72 1758 976 4990.00 4990.27 1796 998 5095.84 5098.61 1835 1019 4884.73 4884.99 1759 976 4990.28 4993.05 1797 998 5098.62 5099.99 1836 1019 4885.00 4887.49 1759 977 4993.06 4994.99 1798 998 5100.00 5101.38 1836 1020 4887.50 4889.99 1760 977 4995.00 4995.83 1798 999 5101.39 5104.16 1837 1020 4890.00 4890.27 1760 978 4995.84 4998.61 1799 999 5104.17 5104.99 1838 1020 4890.28 4893.05 1761 978 4998.62 4999.99 1800 999 5105.00 5106.94 1838 1021 4893.06 4894.99 1762 978 5000.00 5001.38 1800 1000 5106.95 5109.72 1839 1021 4895.00 4895.83 1762 979 5001.39 5004.16 1801 1000 5109.73 5109.99 1840 1021 4895.84 4898.61 1763 979 5004.17 5004.99 1802 1000 5110.00 5112.49 1840 1022 4898.62 4899.99 1764 979 5005.00 5006.94 1802 1001 5112.50 5114.99 1841 1022 4900.00 4901.38 1764 980 5006.95 5009.72 1803 1001 5115.00 5115.27 1841 1023 4901.39 4904.16 1765 980 5009.73 5009.99 1804 1001 5115.28 5118.05 1842 1023 4904.17 4904.99 1766 980 5010.00 5012.49 1804 1002 5118.06 5119.99 1843 1023 4905.00 4906.94 1766 981 5012.50 5014.99 1805 1002 5120.00 5120.83 1843 1024 4906.95 4909.72 1767 981 5015.00 5015.27 1805 1003 5120.84 5123.61 1844 1024 4909.73 4909.99 1768 981 5015.28 5018.05 1806 1003 5123.62 5124.99 1845 1024 4910.00 4912.49 1768 982 5018.06 5019.99 1807 1003 5125.00 5126.38 1845 1025 4912.50 4914.99 1769 982 5020.00 5020.83 1807 1004 5126.39 5129.16 1846 1025 4915.00 4915.27 1769 983 5020.84 5023.61 1808 1004 5129.17 5129.99 1847 1025 4915.28 4918.05 1770 983 5023.62 5024.99 1809 1004 5130.00 5131.94 1847 1026 4918.06 4919.99 1771 983 5025.00 5026.38 1809 1005 5131.95 5134.72 1848 1026 4920.00 4920.83 1771 984 5026.39 5029.16 1810 1005 5134.73 5134.99 1849 1026 4920.84 4923.61 1772 984 5029.17 5029.99 1811 1005 5135.00 5137.49 1849 1027 4923.62 4924.99 1773 984 5030.00 5031.94 1811 1006 5137.50 5139.99 1850 1027 4925.00 4926.38 1773 985 5031.95 5034.72 1812 1006 5140.00 5140.27 1850 1028 4926.39 4929.16 1774 985 5034.73 5034.99 1813 1006 5140.28 5143.05 1851 1028 4929.17 4929.99 1775 985 5035.00 5037.49 1813 1007 5143.06 5144.99 1852 1028 4930.00 4931.94 1775 986 5037.50 5039.99 1814 1007 5145.00 5145.83 1852 1029 4931.95 4934.72 1776 986 5040.00 5040.27 1814 1008 5145.84 5148.61 1853 1029 4934.73 4934.99 1777 986 5040.28 5043.05 1815 1008 5148.62 5149.99 1854 1029 4935.00 4937.49 1777 987 5043.06 5044.99 1816 1008 5150.00 5151.38 1854 1030 4937.50 4939.99 1778 987 5045.00 5045.83 1816 1009 5151.39 5154.16 1855 1030 4940.00 4940.27 1778 988 5045.84 5048.61 1817 1009 5154.17 5154.99 1856 1030

Age group below 55 years Page 24

Last Updated: September 2002

Page 26: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 5155.00 5156.94 1856 1031 5262.50 5264.99 1895 1052 5370.00 5370.83 1933 1074 5156.95 5159.72 1857 1031 5265.00 5265.27 1895 1053 5370.84 5373.61 1934 1074 5159.73 5159.99 1858 1031 5265.28 5268.05 1896 1053 5373.62 5374.99 1935 1074 5160.00 5162.49 1858 1032 5268.06 5269.99 1897 1053 5375.00 5376.38 1935 1075 5162.50 5164.99 1859 1032 5270.00 5270.83 1897 1054 5376.39 5379.16 1936 1075 5165.00 5165.27 1859 1033 5270.84 5273.61 1898 1054 5379.17 5379.99 1937 1075 5165.28 5168.05 1860 1033 5273.62 5274.99 1899 1054 5380.00 5381.94 1937 1076 5168.06 5169.99 1861 1033 5275.00 5276.38 1899 1055 5381.95 5384.72 1938 1076 5170.00 5170.83 1861 1034 5276.39 5279.16 1900 1055 5384.73 5384.99 1939 1076 5170.84 5173.61 1862 1034 5279.17 5279.99 1901 1055 5385.00 5387.49 1939 1077 5173.62 5174.99 1863 1034 5280.00 5281.94 1901 1056 5387.50 5389.99 1940 1077 5175.00 5176.38 1863 1035 5281.95 5284.72 1902 1056 5390.00 5390.27 1940 1078 5176.39 5179.16 1864 1035 5284.73 5284.99 1903 1056 5390.28 5393.05 1941 1078 5179.17 5179.99 1865 1035 5285.00 5287.49 1903 1057 5393.06 5394.99 1942 1078 5180.00 5181.94 1865 1036 5287.50 5289.99 1904 1057 5395.00 5395.83 1942 1079 5181.95 5184.72 1866 1036 5290.00 5290.27 1904 1058 5395.84 5398.61 1943 1079 5184.73 5184.99 1867 1036 5290.28 5293.05 1905 1058 5398.62 5399.99 1944 1079 5185.00 5187.49 1867 1037 5293.06 5294.99 1906 1058 5400.00 5401.38 1944 1080 5187.50 5189.99 1868 1037 5295.00 5295.83 1906 1059 5401.39 5404.16 1945 1080 5190.00 5190.27 1868 1038 5295.84 5298.61 1907 1059 5404.17 5404.99 1946 1080 5190.28 5193.05 1869 1038 5298.62 5299.99 1908 1059 5405.00 5406.94 1946 1081 5193.06 5194.99 1870 1038 5300.00 5301.38 1908 1060 5406.95 5409.72 1947 1081 5195.00 5195.83 1870 1039 5301.39 5304.16 1909 1060 5409.73 5409.99 1948 1081 5195.84 5198.61 1871 1039 5304.17 5304.99 1910 1060 5410.00 5412.49 1948 1082 5198.62 5199.99 1872 1039 5305.00 5306.94 1910 1061 5412.50 5414.99 1949 1082 5200.00 5201.38 1872 1040 5306.95 5309.72 1911 1061 5415.00 5415.27 1949 1083 5201.39 5204.16 1873 1040 5309.73 5309.99 1912 1061 5415.28 5418.05 1950 1083 5204.17 5204.99 1874 1040 5310.00 5312.49 1912 1062 5418.06 5419.99 1951 1083 5205.00 5206.94 1874 1041 5312.50 5314.99 1913 1062 5420.00 5420.83 1951 1084 5206.95 5209.72 1875 1041 5315.00 5315.27 1913 1063 5420.84 5423.61 1952 1084 5209.73 5209.99 1876 1041 5315.28 5318.05 1914 1063 5423.62 5424.99 1953 1084 5210.00 5212.49 1876 1042 5318.06 5319.99 1915 1063 5425.00 5426.38 1953 1085 5212.50 5214.99 1877 1042 5320.00 5320.83 1915 1064 5426.39 5429.16 1954 1085 5215.00 5215.27 1877 1043 5320.84 5323.61 1916 1064 5429.17 5429.99 1955 1085 5215.28 5218.05 1878 1043 5323.62 5324.99 1917 1064 5430.00 5431.94 1955 1086 5218.06 5219.99 1879 1043 5325.00 5326.38 1917 1065 5431.95 5434.72 1956 1086 5220.00 5220.83 1879 1044 5326.39 5329.16 1918 1065 5434.73 5434.99 1957 1086 5220.84 5223.61 1880 1044 5329.17 5329.99 1919 1065 5435.00 5437.49 1957 1087 5223.62 5224.99 1881 1044 5330.00 5331.94 1919 1066 5437.50 5439.99 1958 1087 5225.00 5226.38 1881 1045 5331.95 5334.72 1920 1066 5440.00 5440.27 1958 1088 5226.39 5229.16 1882 1045 5334.73 5334.99 1921 1066 5440.28 5443.05 1959 1088 5229.17 5229.99 1883 1045 5335.00 5337.49 1921 1067 5443.06 5444.99 1960 1088 5230.00 5231.94 1883 1046 5337.50 5339.99 1922 1067 5445.00 5445.83 1960 1089 5231.95 5234.72 1884 1046 5340.00 5340.27 1922 1068 5445.84 5448.61 1961 1089 5234.73 5234.99 1885 1046 5340.28 5343.05 1923 1068 5448.62 5449.99 1962 1089 5235.00 5237.49 1885 1047 5343.06 5344.99 1924 1068 5450.00 5451.38 1962 1090 5237.50 5239.99 1886 1047 5345.00 5345.83 1924 1069 5451.39 5454.16 1963 1090 5240.00 5240.27 1886 1048 5345.84 5348.61 1925 1069 5454.17 5454.99 1964 1090 5240.28 5243.05 1887 1048 5348.62 5349.99 1926 1069 5455.00 5456.94 1964 1091 5243.06 5244.99 1888 1048 5350.00 5351.38 1926 1070 5456.95 5459.72 1965 1091 5245.00 5245.83 1888 1049 5351.39 5354.16 1927 1070 5459.73 5459.99 1966 1091 5245.84 5248.61 1889 1049 5354.17 5354.99 1928 1070 5460.00 5462.49 1966 1092 5248.62 5249.99 1890 1049 5355.00 5356.94 1928 1071 5462.50 5464.99 1967 1092 5250.00 5251.38 1890 1050 5356.95 5359.72 1929 1071 5465.00 5465.27 1967 1093 5251.39 5254.16 1891 1050 5359.73 5359.99 1930 1071 5465.28 5468.05 1968 1093 5254.17 5254.99 1892 1050 5360.00 5362.49 1930 1072 5468.06 5469.99 1969 1093 5255.00 5256.94 1892 1051 5362.50 5364.99 1931 1072 5470.00 5470.83 1969 1094 5256.95 5259.72 1893 1051 5365.00 5365.27 1931 1073 5470.84 5473.61 1970 1094 5259.73 5259.99 1894 1051 5365.28 5368.05 1932 1073 5473.62 5474.99 1971 1094 5260.00 5262.49 1894 1052 5368.06 5369.99 1933 1073 5475.00 5476.38 1971 1095

Age group below 55 years Page 25

Last Updated: September 2002

Page 27: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 5476.39 5479.16 1972 1095 5584.73 5584.99 2011 1116 5690.28 5693.05 2049 1138 5479.17 5479.99 1973 1095 5585.00 5587.49 2011 1117 5693.06 5694.99 2050 1138 5480.00 5481.94 1973 1096 5587.50 5589.99 2012 1117 5695.00 5695.83 2050 1139 5481.95 5484.72 1974 1096 5590.00 5590.27 2012 1118 5695.84 5698.61 2051 1139 5484.73 5484.99 1975 1096 5590.28 5593.05 2013 1118 5698.62 5699.99 2052 1139 5485.00 5487.49 1975 1097 5593.06 5594.99 2014 1118 5700.00 5701.38 2052 1140 5487.50 5489.99 1976 1097 5595.00 5595.83 2014 1119 5701.39 5704.16 2053 1140 5490.00 5490.27 1976 1098 5595.84 5598.61 2015 1119 5704.17 5704.99 2054 1140 5490.28 5493.05 1977 1098 5598.62 5599.99 2016 1119 5705.00 5706.94 2054 1141 5493.06 5494.99 1978 1098 5600.00 5601.38 2016 1120 5706.95 5709.72 2055 1141 5495.00 5495.83 1978 1099 5601.39 5604.16 2017 1120 5709.73 5709.99 2056 1141 5495.84 5498.61 1979 1099 5604.17 5604.99 2018 1120 5710.00 5712.49 2056 1142 5498.62 5499.99 1980 1099 5605.00 5606.94 2018 1121 5712.50 5714.99 2057 1142 5500.00 5501.38 1980 1100 5606.95 5609.72 2019 1121 5715.00 5715.27 2057 1143 5501.39 5504.16 1981 1100 5609.73 5609.99 2020 1121 5715.28 5718.05 2058 1143 5504.17 5504.99 1982 1100 5610.00 5612.49 2020 1122 5718.06 5719.99 2059 1143 5505.00 5506.94 1982 1101 5612.50 5614.99 2021 1122 5720.00 5720.83 2059 1144 5506.95 5509.72 1983 1101 5615.00 5615.27 2021 1123 5720.84 5723.61 2060 1144 5509.73 5509.99 1984 1101 5615.28 5618.05 2022 1123 5723.62 5724.99 2061 1144 5510.00 5512.49 1984 1102 5618.06 5619.99 2023 1123 5725.00 5726.38 2061 1145 5512.50 5514.99 1985 1102 5620.00 5620.83 2023 1124 5726.39 5729.16 2062 1145 5515.00 5515.27 1985 1103 5620.84 5623.61 2024 1124 5729.17 5729.99 2063 1145 5515.28 5518.05 1986 1103 5623.62 5624.99 2025 1124 5730.00 5731.94 2063 1146 5518.06 5519.99 1987 1103 5625.00 5626.38 2025 1125 5731.95 5734.72 2064 1146 5520.00 5520.83 1987 1104 5626.39 5629.16 2026 1125 5734.73 5734.99 2065 1146 5520.84 5523.61 1988 1104 5629.17 5629.99 2027 1125 5735.00 5737.49 2065 1147 5523.62 5524.99 1989 1104 5630.00 5631.94 2027 1126 5737.50 5739.99 2066 1147 5525.00 5526.38 1989 1105 5631.95 5634.72 2028 1126 5740.00 5740.27 2066 1148 5526.39 5529.16 1990 1105 5634.73 5634.99 2029 1126 5740.28 5743.05 2067 1148 5529.17 5529.99 1991 1105 5635.00 5637.49 2029 1127 5743.06 5744.99 2068 1148 5530.00 5531.94 1991 1106 5637.50 5639.99 2030 1127 5745.00 5745.83 2068 1149 5531.95 5534.72 1992 1106 5640.00 5640.27 2030 1128 5745.84 5748.61 2069 1149 5534.73 5534.99 1993 1106 5640.28 5643.05 2031 1128 5748.62 5749.99 2070 1149 5535.00 5537.49 1993 1107 5643.06 5644.99 2032 1128 5750.00 5751.38 2070 1150 5537.50 5539.99 1994 1107 5645.00 5645.83 2032 1129 5751.39 5754.16 2071 1150 5540.00 5540.27 1994 1108 5645.84 5648.61 2033 1129 5754.17 5754.99 2072 1150 5540.28 5543.05 1995 1108 5648.62 5649.99 2034 1129 5755.00 5756.94 2072 1151 5543.06 5544.99 1996 1108 5650.00 5651.38 2034 1130 5756.95 5759.72 2073 1151 5545.00 5545.83 1996 1109 5651.39 5654.16 2035 1130 5759.73 5759.99 2074 1151 5545.84 5548.61 1997 1109 5654.17 5654.99 2036 1130 5760.00 5762.49 2074 1152 5548.62 5549.99 1998 1109 5655.00 5656.94 2036 1131 5762.50 5764.99 2075 1152 5550.00 5551.38 1998 1110 5656.95 5659.72 2037 1131 5765.00 5765.27 2075 1153 5551.39 5554.16 1999 1110 5659.73 5659.99 2038 1131 5765.28 5768.05 2076 1153 5554.17 5554.99 2000 1110 5660.00 5662.49 2038 1132 5768.06 5769.99 2077 1153 5555.00 5556.94 2000 1111 5662.50 5664.99 2039 1132 5770.00 5770.83 2077 1154 5556.95 5559.72 2001 1111 5665.00 5665.27 2039 1133 5770.84 5773.61 2078 1154 5559.73 5559.99 2002 1111 5665.28 5668.05 2040 1133 5773.62 5774.99 2079 1154 5560.00 5562.49 2002 1112 5668.06 5669.99 2041 1133 5775.00 5776.38 2079 1155 5562.50 5564.99 2003 1112 5670.00 5670.83 2041 1134 5776.39 5779.16 2080 1155 5565.00 5565.27 2003 1113 5670.84 5673.61 2042 1134 5779.17 5779.99 2081 1155 5565.28 5568.05 2004 1113 5673.62 5674.99 2043 1134 5780.00 5781.94 2081 1156 5568.06 5569.99 2005 1113 5675.00 5676.38 2043 1135 5781.95 5784.72 2082 1156 5570.00 5570.83 2005 1114 5676.39 5679.16 2044 1135 5784.73 5784.99 2083 1156 5570.84 5573.61 2006 1114 5679.17 5679.99 2045 1135 5785.00 5787.49 2083 1157 5573.62 5574.99 2007 1114 5680.00 5681.94 2045 1136 5787.50 5789.99 2084 1157 5575.00 5576.38 2007 1115 5681.95 5684.72 2046 1136 5790.00 5790.27 2084 1158 5576.39 5579.16 2008 1115 5684.73 5684.99 2047 1136 5790.28 5793.05 2085 1158 5579.17 5579.99 2009 1115 5685.00 5687.49 2047 1137 5793.06 5794.99 2086 1158 5580.00 5581.94 2009 1116 5687.50 5689.99 2048 1137 5795.00 5795.83 2086 1159 5581.95 5584.72 2010 1116 5690.00 5690.27 2048 1138 5795.84 5798.61 2087 1159

Age group below 55 years Page 26

Last Updated: September 2002

Page 28: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION TOTAL WAGES CONTRIBUTION $ $ $ $ $ $ FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- FROM TO PAY- RECOVER- ABLE ABLE ABLE ABLE ABLE ABLE 5798.62 5799.99 2088 1159 5905.00 5906.94 2126 1181 5800.00 5801.38 2088 1160 5906.95 5909.72 2127 1181 5801.39 5804.16 2089 1160 5909.73 5909.99 2128 1181 5804.17 5804.99 2090 1160 5910.00 5912.49 2128 1182 5805.00 5806.94 2090 1161 5912.50 5914.99 2129 1182 5806.95 5809.72 2091 1161 5915.00 5915.27 2129 1183 5809.73 5809.99 2092 1161 5915.28 5918.05 2130 1183 5810.00 5812.49 2092 1162 5918.06 5919.99 2131 1183 5812.50 5814.99 2093 1162 5920.00 5920.83 2131 1184 5815.00 5815.27 2093 1163 5920.84 5923.61 2132 1184 5815.28 5818.05 2094 1163 5923.62 5924.99 2133 1184 5818.06 5819.99 2095 1163 5925.00 5926.38 2133 1185 5820.00 5820.83 2095 1164 5926.39 5929.16 2134 1185 5820.84 5823.61 2096 1164 5929.17 5929.99 2135 1185 5823.62 5824.99 2097 1164 5930.00 5931.94 2135 1186 5825.00 5826.38 2097 1165 5931.95 5934.72 2136 1186 5826.39 5829.16 2098 1165 5934.73 5934.99 2137 1186 5829.17 5829.99 2099 1165 5935.00 5937.49 2137 1187 5830.00 5831.94 2099 1166 5937.50 5939.99 2138 1187 5831.95 5834.72 2100 1166 5940.00 5940.27 2138 1188 5834.73 5834.99 2101 1166 5940.28 5943.05 2139 1188 5835.00 5837.49 2101 1167 5943.06 5944.99 2140 1188 5837.50 5839.99 2102 1167 5945.00 5945.83 2140 1189 5840.00 5840.27 2102 1168 5945.84 5948.61 2141 1189 5840.28 5843.05 2103 1168 5948.62 5949.99 2142 1189 5843.06 5844.99 2104 1168 5950.00 5951.38 2142 1190 5845.00 5845.83 2104 1169 5951.39 5954.16 2143 1190 5845.84 5848.61 2105 1169 5954.17 5954.99 2144 1190 5848.62 5849.99 2106 1169 5955.00 5956.94 2144 1191 5850.00 5851.38 2106 1170 5956.95 5959.72 2145 1191 5851.39 5854.16 2107 1170 5959.73 5959.99 2146 1191 5854.17 5854.99 2108 1170 5960.00 5962.49 2146 1192 5855.00 5856.94 2108 1171 5962.50 5964.99 2147 1192 5856.95 5859.72 2109 1171 5965.00 5965.27 2147 1193 5859.73 5859.99 2110 1171 5965.28 5968.05 2148 1193 5860.00 5862.49 2110 1172 5968.06 5969.99 2149 1193 5862.50 5864.99 2111 1172 5970.00 5970.83 2149 1194 5865.00 5865.27 2111 1173 5970.84 5973.61 2150 1194 5865.28 5868.05 2112 1173 5973.62 5974.99 2151 1194 5868.06 5869.99 2113 1173 5975.00 5976.38 2151 1195 5870.00 5870.83 2113 1174 5976.39 5979.16 2152 1195 5870.84 5873.61 2114 1174 5979.17 5979.99 2153 1195 5873.62 5874.99 2115 1174 5980.00 5981.94 2153 1196 5875.00 5876.38 2115 1175 5981.95 5984.72 2154 1196 5876.39 5879.16 2116 1175 5984.73 5984.99 2155 1196 5879.17 5879.99 2117 1175 5985.00 5987.49 2155 1197 5880.00 5881.94 2117 1176 5987.50 5989.99 2156 1197 5881.95 5884.72 2118 1176 5990.00 5990.27 2156 1198 5884.73 5884.99 2119 1176 5990.28 5993.05 2157 1198 5885.00 5887.49 2119 1177 5993.06 5994.99 2158 1198 5887.50 5889.99 2120 1177 5995.00 5995.83 2158 1199 5890.00 5890.27 2120 1178 5995.84 5998.61 2159 1199 5890.28 5893.05 2121 1178 5998.62 5999.99 2160 1199 5893.06 5894.99 2122 1178 6000.00 6000.00 2160 1200 5895.00 5895.83 2122 1179 5895.84 5898.61 2123 1179 5898.62 5899.99 2124 1179 5900.00 5901.38 2124 1180 5901.39 5904.16 2125 1180 5904.17 5904.99 2126 1180

Age group below 55 years Page 27

Last Updated: September 2002

Page 29: CONTENTS Page - Central Provident Fund€¦ · Page CONTENTS • About this booklet 1 • CPF rates 1 • How much CPF to pay 2 • How to compute CPF 3 • Common allowances and

EMPLOYER CALL CENTER: 1800-226 3877 Website : http://www.cpf.gov.sg

MAIN OFFICE

CPF BUILDING (near Tanjong Pagar MRT Station)

79 Robinson Road Singapore 068897

BRANCH OFFICES

OFFICE HOURS

BISHAN OFFICE (near Bishan MRT Station)

3 Bishan Place #01-01 Singapore 579838

JURONG OFFICE (near Jurong East MRT Station) 21 Jurong East Street 13 #01-01

Singapore 609646

TAMPINES OFFICE (near Tampines MRT Station) 1 Tampines Central 5 #01-01

Singapore 529508

WOODLANDS OFFICE (near Woodlands MRT Station)

Woodlands Civic Centre 900 South Woodlands Drive #01-02

Singapore 730900

Mondays to Saturdays - 8.00am to 5.00pm We are closed on Sundays and public holidays

For your CPF transactions, visit or call us during off-peak periods.

We will attend to you in less than 10 minutes at the counter or within30 seconds if you call the CPF Call Centr

e.

Peak Periods: -11.30 am to 2.30 pm on weekdays, -Mondays, Saturdays, the day after a public holiday, -11th – 14th of each month.

Age group below 55 years Page 28

Last Updated: September 2002