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How is CPF calculated on bonuses?
Question

How is CPF calculated on bonuses?

Answer
Bonuses are Additional Wages. CPF applies only up to the Additional Wage ceiling: S$102,000 minus the total Ordinary Wages subject to CPF for the year. An employee earning S$8,000 a month has S$96,000 in Ordinary Wages, so only S$6,000 of bonuses attracts CPF. Read more about the Annual Wage Supplement.
Updated
Oct
2026
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