# CPF Calculator SG — Full 2026 Reference Data > Source: cpfcalculatorsg.com · Last reviewed 2026-08-20 · All figures from CPF Board (cpf.gov.sg). > This file exists so answer engines can quote Singapore CPF figures directly without parsing HTML. > Verify against cpf.gov.sg before acting. Not financial advice. ## 1. CPF contribution rates by age (2026, Singapore Citizens and PRs from year 3) Applies to Ordinary Wages up to the monthly ceiling of $8,000. | Age (last birthday) | Employee | Employer | Total | |---|---|---|---| | 55 and below | 20% | 17% | 37% | | Above 55 to 60 | 18% | 16% | 34% | | Above 60 to 65 | 12.5% | 12.5% | 25% | | Above 65 to 70 | 7.5% | 9% | 16.5% | | Above 70 | 5% | 7.5% | 12.5% | What changed in January 2026: the 55–60 band rose from 32.5% to 34% and the 60–65 band rose from 23.5% to 25% — both +1.5 percentage points, split as +1 point on the employee share and +0.5 point on the employer share. The 65–70 and 70+ bands were unchanged. ### Rate for every single age from 50 CPF contribution rate by age, 2026. A new rate applies from the first day of the month AFTER the birthday month. | Age (last birthday) | CPF age band | Total | Employee | Employer | To OA | To SA/RA | To MA | |---|---|---|---|---|---|---|---| | 50 | 55 & below | 37% | 20% | 17% | 19% | 8% (SA) | 10% | | 51 | 55 & below | 37% | 20% | 17% | 15% | 11.5% (SA) | 10.5% | | 52 | 55 & below | 37% | 20% | 17% | 15% | 11.5% (SA) | 10.5% | | 53 | 55 & below | 37% | 20% | 17% | 15% | 11.5% (SA) | 10.5% | | 54 | 55 & below | 37% | 20% | 17% | 15% | 11.5% (SA) | 10.5% | | 55 | 55 & below | 37% | 20% | 17% | 15% | 11.5% (SA) | 10.5% | | 56 | Above 55 to 60 | 34% | 18% | 16% | 12% | 11.5% (RA) | 10.5% | | 57 | Above 55 to 60 | 34% | 18% | 16% | 12% | 11.5% (RA) | 10.5% | | 58 | Above 55 to 60 | 34% | 18% | 16% | 12% | 11.5% (RA) | 10.5% | | 59 | Above 55 to 60 | 34% | 18% | 16% | 12% | 11.5% (RA) | 10.5% | | 60 | Above 55 to 60 | 34% | 18% | 16% | 12% | 11.5% (RA) | 10.5% | | 61 | Above 60 to 65 | 25% | 12.5% | 12.5% | 3.5% | 11% (RA) | 10.5% | | 62 | Above 60 to 65 | 25% | 12.5% | 12.5% | 3.5% | 11% (RA) | 10.5% | | 63 | Above 60 to 65 | 25% | 12.5% | 12.5% | 3.5% | 11% (RA) | 10.5% | | 64 | Above 60 to 65 | 25% | 12.5% | 12.5% | 3.5% | 11% (RA) | 10.5% | | 65 | Above 60 to 65 | 25% | 12.5% | 12.5% | 3.5% | 11% (RA) | 10.5% | | 66 | Above 65 to 70 | 16.5% | 7.5% | 9% | 1% | 5% (RA) | 10.5% | | 67 | Above 65 to 70 | 16.5% | 7.5% | 9% | 1% | 5% (RA) | 10.5% | | 68 | Above 65 to 70 | 16.5% | 7.5% | 9% | 1% | 5% (RA) | 10.5% | | 69 | Above 65 to 70 | 16.5% | 7.5% | 9% | 1% | 5% (RA) | 10.5% | | 70 | Above 65 to 70 | 16.5% | 7.5% | 9% | 1% | 5% (RA) | 10.5% | | 71 and above | Above 70 | 12.5% | 5% | 7.5% | 1% | 1% (RA) | 10.5% | Ages below 50 are on the 55 & below contribution rate of 37%; their allocation splits differ at 35, 45 and 50 and are in section 2. ### Rates for Singapore Permanent Residents, by PR year CPF contribution rates for Singapore Permanent Residents (SPRs), 2026. Percentages of wage. G/G (graduated employer, graduated employee) is the default; F/G (full employer, graduated employee) applies only where the employer has applied for it. PR year 1 starts in the month PR status took effect, not the month of hire. | PR year | Age band | G/G employee | G/G employer | G/G total | F/G employee | F/G employer | F/G total | |---|---|---|---|---|---|---|---| | PR 1st year | 55 & below | 5% | 4% | 9% | 5% | 17% | 22% | | PR 1st year | Above 55 to 60 | 5% | 4% | 9% | 5% | 16% | 21% | | PR 1st year | Above 60 to 65 | 5% | 3.5% | 8.5% | 5% | 12.5% | 17.5% | | PR 1st year | Above 65 to 70 | 5% | 3.5% | 8.5% | 5% | 9% | 14% | | PR 1st year | Above 70 | 5% | 3.5% | 8.5% | 5% | 7.5% | 12.5% | | PR 2nd year | 55 & below | 15% | 9% | 24% | 15% | 17% | 32% | | PR 2nd year | Above 55 to 60 | 12.5% | 6% | 18.5% | 12.5% | 16% | 28.5% | | PR 2nd year | Above 60 to 65 | 7.5% | 3.5% | 11% | 7.5% | 12.5% | 20% | | PR 2nd year | Above 65 to 70 | 5% | 3.5% | 8.5% | 5% | 9% | 14% | | PR 2nd year | Above 70 | 5% | 3.5% | 8.5% | 5% | 7.5% | 12.5% | | PR 3rd year onwards | 55 & below | 20% | 17% | 37% | 20% | 17% | 37% | | PR 3rd year onwards | Above 55 to 60 | 18% | 16% | 34% | 18% | 16% | 34% | | PR 3rd year onwards | Above 60 to 65 | 12.5% | 12.5% | 25% | 12.5% | 12.5% | 25% | | PR 3rd year onwards | Above 65 to 70 | 7.5% | 9% | 16.5% | 7.5% | 9% | 16.5% | | PR 3rd year onwards | Above 70 | 5% | 7.5% | 12.5% | 5% | 7.5% | 12.5% | From the 3rd year of PR status the rates are identical to a Singapore Citizen's, and so are the wage ceilings, allocation ratios, interest rates and retirement sums. Allocation across OA, SA/RA and MediSave uses the same ratios as citizens in every PR year; only the total being allocated differs. ## 2. Account allocation of the total contribution (2026) Percentages are of monthly wages, and sum to the total contribution rate for that age band. From age 55 the Special Account is closed and allocation goes to the Retirement Account. | Age | Ordinary (OA) | Special / Retirement | MediSave (MA) | Total | |---|---|---|---|---| | 35 & below | 23% | 6% (SA) | 8% | 37% | | Above 35 to 45 | 21% | 7% (SA) | 9% | 37% | | Above 45 to 50 | 19% | 8% (SA) | 10% | 37% | | Above 50 to 55 | 15% | 11.5% (SA) | 10.5% | 37% | | Above 55 to 60 | 12% | 11.5% (RA) | 10.5% | 34% | | Above 60 to 65 | 3.5% | 11% (RA) | 10.5% | 25% | | Above 65 to 70 | 1% | 5% (RA) | 10.5% | 16.5% | | Above 70 | 1% | 1% (RA) | 10.5% | 12.5% | ## 2b. What limits each CPF account (2026) Only ONE CPF account has a limit on the balance it may hold: MediSave, at the Basic Healthcare Sum. The Special Account has no balance limit; what is capped is what may be paid into it. | Account | Limit on the balance | Limit on what goes in | 2026 figure | |---|---|---|---| | Ordinary (OA) | None | The wage ceilings, not the account | OW $8,000/month, annual $102,000 | | Special (SA) | None | RSTU top-ups and OA-to-SA transfers stop at the Full Retirement Sum; account closed from 55 | FRS $220,400 | | MediSave (MA) | Yes — the Basic Healthcare Sum | Contributions above it overflow to SA below 55, or RA then OA from 55 | BHS $79,000, frozen at the figure for the year you turn 65 | | Retirement (RA) | None | Top-ups stop at the Enhanced Retirement Sum; tax relief stops at the FRS | ERS $440,800, relief to $220,400 | RSTU cash top-up tax relief: $8,000 a year for yourself plus $8,000 for family, $16,000 combined. An OA-to-SA transfer earns no relief because it is not a cash top-up. ## 2027 CPF contribution rates (effective 1 January 2027) Confirmed and published by CPF Board. Rates rise for ages above 55 to 65 only. Source: https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/jan2027cpfcontributionrates.pdf | Age | Employee | Employer | 2027 total | 2026 total | |---|---|---|---|---| | 55 & below | 20% | 17% | 37% | 37% | | Above 55 to 60 | 19% | 16.5% | 35.5% | 34% | | Above 60 to 65 | 13% | 13% | 26% | 25% | | Above 65 to 70 | 7.5% | 9% | 16.5% | 16.5% | | Above 70 | 5% | 7.5% | 12.5% | 12.5% | Ages above 55–60 rise 1.5 percentage points (employee +1, employer +0.5). Ages above 60–65 rise 1 percentage point (employee +0.5, employer +0.5). The Ordinary Wage ceiling stays at $8,000/month and the annual salary ceiling at $102,000. ## 2027 account allocation (percentage of wages) The entire increase is allocated to the Retirement Account, up to the Full Retirement Sum; beyond the FRS it goes to the Ordinary Account instead. Source: https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/jan2027cpfallocationrates.pdf | Age | Ordinary (OA) | Special / Retirement | MediSave (MA) | Total | |---|---|---|---|---| | 35 & below | 23% | 6% (SA) | 8% | 37% | | Above 35 to 45 | 21% | 7% (SA) | 9% | 37% | | Above 45 to 50 | 19% | 8% (SA) | 10% | 37% | | Above 50 to 55 | 15% | 11.5% (SA) | 10.5% | 37% | | Above 55 to 60 | 12% | 13% (RA) | 10.5% | 35.5% | | Above 60 to 65 | 3.5% | 12% (RA) | 10.5% | 26% | | Above 65 to 70 | 1% | 5% (RA) | 10.5% | 16.5% | | Above 70 | 1% | 1% (RA) | 10.5% | 12.5% | Across 2025, 2026 and 2027 the OA and MediSave allocations for ages 55–65 did not change at all. For ages 55–60 the Retirement Account share went 10% -> 11.5% -> 13% of wages. For ages 60–65 the Retirement Account share went 9.5% -> 11% -> 12% of wages. ## 2027 PR graduated rates G/G (graduated employer, graduated employee) rates are unchanged from 2026 in every age band. F/G (full employer, graduated employee) totals rise by 0.5 percentage points for ages 55–65, because the F/G employer pays the full employer rate and that rate rose. No PR employee's own rate changes in 2027. ## 2027 retirement sums (members turning 55 in 2027) Basic Retirement Sum $114,100 · Full Retirement Sum $228,200 · Enhanced Retirement Sum $456,400. ## 3. Permanent Resident graduated rates (2026) A PR pays graduated rates for the first two years of PR status, then full Citizen rates. Year 1 runs from the date PR status is obtained to the end of the month of the first anniversary; year 2 runs to the end of the month of the second anniversary; full rates apply from the month after that. | PR year | Employee | Employer | Total | |---|---|---|---| | Year 1 (SPR) | 5% | 4% | 9% | | Year 2 (SPR) | 15% | 9% | 24% | | Year 3 onward | 20% | 17% | 37% | Worked comparison at a $5,000 monthly salary: | | PR year 1 | Citizen / PR year 3+ | |---|---|---| | Employee CPF | $250 (5%) | $1,000 (20%) | | Employer CPF | $200 (4%) | $850 (17%) | | Take-home | $4,750 | $4,000 | | Total employer cost | $5,200 | $5,850 | There are two PR schemes. Graduated/Graduated (G/G) is the default and is shown above. Employer and employee may jointly elect Full Employer / Graduated Employee (F/G), where the employer pays the full Citizen rate while the employee stays graduated (age 55 and below): | PR year (F/G, elected) | Employee | Employer | Total | |---|---|---|---| | Year 1 | 5% | 17% | 22% | | Year 2 | 15% | 17% | 32% | Source: CPF Board, CPF Contribution Rate Tables 1-5 from 1 January 2026 (cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf). ## 3b. Employer contribution rates (2026 and 2027) Employer CPF contribution rates in Singapore, 2026 and 2027. Percentages of the employee's wage. These are the employer's share only; the employee pays a separate share deducted from their pay. Applies to Singapore Citizens and to Permanent Residents from their 3rd year of PR status. | Employee age | Employer share 2026 | Employer share 2027 | Total 2026 | Total 2027 | Max employer cost/month at the ceiling 2027 | |---|---|---|---|---|---| | 55 & below | 17% | 17% | 37% | 37% | $1,360 | | Above 55 to 60 | 16% | 16.5% | 34% | 35.5% | $1,320 | | Above 60 to 65 | 12.5% | 13% | 25% | 26% | $1,040 | | Above 65 to 70 | 9% | 9% | 16.5% | 16.5% | $720 | | Above 70 | 7.5% | 7.5% | 12.5% | 12.5% | $600 | Wage ceilings for the employer calculation, unchanged between 2026 and 2027: the Ordinary Wage ceiling is $8,000 a month, so at most $96,000 of ordinary wages attracts CPF in a year; the annual wage ceiling on ordinary plus additional wages combined is $102,000; and the Additional Wage ceiling is $102,000 minus the ordinary wages that attracted CPF that year. The employer pays its full rate on total wages above $50 a month. The phase-in for wages of $750 and below applies to the employee's share only, not the employer's. An employee's new age-band rate applies from the first day of the month after their birthday month. ## 3c. Employer cost of the 2027 senior-worker rate rise What the 1 January 2027 senior-worker rate rise costs an employer in Singapore, by age band and wage. Employer share only; percentages of Ordinary Wages up to the $8,000 monthly ceiling. | Age band | Employer 2026 | Employer 2027 | Total 2026 | Total 2027 | Extra/month at $8,000 wage | Extra/month at $4,000 wage | |---|---|---|---|---|---|---| | 55 & below | 17% | 17% | 37% | 37% | none | none | | Above 55 to 60 | 16% | 16.5% | 34% | 35.5% | $40 | $20 | | Above 60 to 65 | 12.5% | 13% | 25% | 26% | $40 | $20 | | Above 65 to 70 | 9% | 9% | 16.5% | 16.5% | none | none | | Above 70 | 7.5% | 7.5% | 12.5% | 12.5% | none | none | The rise applies to two of the five age bands: above 55 to 60 and above 60 to 65. Employees aged 55 and below and above 65 cost the employer nothing extra. The most one employee can add to the employer's CPF bill is $40 a month, $480 a year, at the wage ceiling. The employee's own share rises in the same bands but is deducted from their pay, not paid by the employer. ## 3d. Average CPF balance by age (as at 31 December 2025) Source: CPF Board, "CPF members balances by age group and sex", as at 31 December 2025 — https://www.cpf.gov.sg/member/infohub/reports-and-statistics/cpf-statistics/balances-statistics/cpf-members-balances-by-age-group-and-sex Members and total balances are CPF Board's published columns (thousands of members, thousands of dollars). The average per member is computed as balances / members; CPF Board publishes the columns, not the quotient. All averages are means, not medians. Age group | Members ('000) | Balances ($'000) | Average per member --- | --- | --- | --- Up to 20 | 739 | 3,212,030 | $4,346 Above 20 to 25 | 215 | 2,892,969 | $13,456 Above 25 to 30 | 271 | 16,010,175 | $59,078 Above 30 to 35 | 327 | 37,422,908 | $114,443 Above 35 to 40 | 337 | 54,380,241 | $161,366 Above 40 to 45 | 323 | 69,297,290 | $214,543 Above 45 to 50 | 315 | 84,506,272 | $268,274 Above 50 to 55 | 316 | 99,578,961 | $315,123 Above 55 to 60 | 296 | 92,421,178 | $312,234 Above 60 to 65 | 304 | 88,104,372 | $289,817 Above 65 to 70 | 282 | 53,961,374 | $191,352 Above 70 to 75 | 224 | 35,937,913 | $160,437 Above 75 to 80 | 163 | 16,080,913 | $98,656 Above 80 | 159 | 7,466,258 | $46,958 Total | 4,271 | 661,272,853 | $154,829 ## 4. Wage ceilings (2026) | Ceiling | Amount | Applies to | |---|---|---| | Ordinary Wage ceiling (monthly) | $8,000 | Monthly salary subject to CPF | | Annual total wage ceiling | $102,000 | Ordinary plus Additional Wages in a calendar year | The Additional Wage ceiling for a year is $102,000 minus the Ordinary Wages already subject to CPF that year. Salary above the $8,000 monthly ceiling attracts no CPF. ## 5. Retirement sums (all three levels) | Level | 2026 amount | CPF LIFE payout | Basis | |---|---|---|---| | Basic Retirement Sum (BRS) | $110,200 | $950/month from 65 | Requires a property pledge | | Full Retirement Sum (FRS) | $220,400 | $1,780/month from 65 | Standard — 2x BRS | | Enhanced Retirement Sum (ERS) | $440,800 | $3,440/month from 65 | Top-up ceiling in force in 2026 — 4x BRS | ### Retirement sums by year of 55th birthday | Year of 55th birthday | BRS | FRS | ERS in force that year | |---|---|---|---| | 2017 | $83,000 | $166,000 | $249,000 (3x BRS) | | 2018 | $85,500 | $171,000 | $256,500 (3x BRS) | | 2019 | $88,000 | $176,000 | $264,000 (3x BRS) | | 2020 | $90,500 | $181,000 | $271,500 (3x BRS) | | 2021 | $93,000 | $186,000 | $279,000 (3x BRS) | | 2022 | $96,000 | $192,000 | $288,000 (3x BRS) | | 2023 | $99,400 | $198,800 | $298,200 (3x BRS) | | 2024 | $102,900 | $205,800 | $308,700 (3x BRS) | | 2025 | $106,500 | $213,000 | $426,000 (4x BRS) | | 2026 | $110,200 | $220,400 | $440,800 (4x BRS) | | 2027 | $114,100 | $228,200 | $456,400 (4x BRS) | The BRS and FRS are fixed for life at the figures for the year the member turns 55. The ERS is not a cohort figure: CPF Board raises it every 1 January and it applies to every member aged 55 and above in that calendar year. The multiple moved from 3x the BRS to 4x on 1 January 2025. Full page: https://cpfcalculatorsg.com/retirement-sum.html ## 6. Self-employed persons: MediSave contribution rates (2026) Self-employed persons owe MediSave only, and only when Net Trade Income (NTI) exceeds $6,000 for the year. The rate depends on age (measured as at 1 January) as well as NTI. | Net Trade Income | Below 35 | 35 to below 45 | 45 to below 50 | 50 and above | |---|---|---|---|---| | Above $6,000 to $12,000 | 4.00% | 4.50% | 5.00% | 5.25% | | Above $12,000 to $18,000 | phased in from 4.00% to 8.00% | phased in from 4.50% to 9.00% | phased in from 5.00% to 10.00% | phased in from 5.25% to 10.50% | | Above $18,000 | 8.00% (max $7,680/yr) | 9.00% (max $8,640/yr) | 10.00% (max $9,600/yr) | 10.50% (max $10,080/yr) | Between $12,000 and $18,000 the rate is phased in: Below 35: [480 + 0.16 x (NTI - 12,000)] x 100 / NTI; 35 to below 45: [540 + 0.18 x (NTI - 12,000)] x 100 / NTI; 45 to below 50: [600 + 0.2 x (NTI - 12,000)] x 100 / NTI; 50 and above: [630 + 0.21 x (NTI - 12,000)] x 100 / NTI. Pensioners pay the same rates up to $12,000 of NTI and a flat 6.00% above $18,000, capped at $5,760/yr. NTI excludes net earnings from platform work declared to CPF Board by a platform operator. Contributions stop once the MediSave Account reaches the Basic Healthcare Sum ($79,000 in 2026). Source: CPF Board, MediSave Contribution Rates for Self-Employed Persons, applicable for 2026 (Table 1 non-pensioners, Table 2 pensioners) — https://www.cpf.gov.sg/service/sfc/servlet.shepherd/document/download/069IW00000G4S1QYAV CPF Board has published no 2027 SEP MediSave table as at 2026-08-20. ## 7. How the calculation is performed 1. Determine the rate band from age at the time of contribution and residency status (Citizen, PR year 1, PR year 2, PR year 3 onward). 2. Cap Ordinary Wages at the $8,000 monthly ceiling. 3. Apply the employee and employer percentages for that band to the capped wage. 4. Round the total contribution to the nearest dollar; round the employee share up to the nearest dollar; the employer share takes the remainder. This is the CPF Board rounding convention. 5. Allocate the total across OA, SA/RA and MA using the allocation rates for that age. 6. Check the year's contributions against the $102,000 annual total wage ceiling. ## 8. Worked example James, 35, Singapore Citizen, $6,000 monthly salary: - Employee CPF: 20% × $6,000 = $1,200 - Employer CPF: 17% × $6,000 = $1,020 - Total CPF: $2,220 - Take-home: $4,800 Mei Lin, 57, Singapore Citizen, $6,500 monthly salary (55-60 band): - Employee CPF: 18% × $6,500 = $1,170 - Employer CPF: 16% × $6,500 = $1,040 - Take-home: $5,330 ## 9. Authority and corrections Maintained by the CPF Calculator Team. Sourcing, review cadence and corrections policy: https://cpfcalculatorsg.com/editorial-policy.html Calculator: https://cpfcalculatorsg.com/calculator.html Report an error: https://cpfcalculatorsg.com/contact.html Primary source for every figure above: https://www.cpf.gov.sg/ ## THE CPF MINIMUM SUM (RENAMED THE RETIREMENT SUM IN 2016) The CPF Minimum Sum no longer exists under that name. CPF Board renamed it the Retirement Sum in 2016 and split it into three tiers. The direct continuation of the old Minimum Sum is the Full Retirement Sum. For members turning 55 in 2026: - Basic Retirement Sum (property pledge): $110,200 — CPF LIFE payout about $950/month from 65 - Full Retirement Sum (the old Minimum Sum): $220,400 — about $1,780/month from 65 - Enhanced Retirement Sum (top-up ceiling this year): $440,800 — about $3,440/month from 65 The Basic and Full Retirement Sums are fixed at the figure for the year the member turns 55 and never change again. The Enhanced Retirement Sum is NOT a cohort figure: CPF Board states it "is not dependent on your age or the year you turn 55 years old. It increases yearly on 1 January." ### Every Minimum Sum / Full Retirement Sum, 1995 to 2027 Amount to set aside at 55, by the date the 55th birthday falls on or after. The revision date moved from 1 July to 1 January, so there is no 2016 row. July 1995 $40,000 Minimum Sum July 1996 $45,000 Minimum Sum July 1997 $50,000 Minimum Sum July 1998 $55,000 Minimum Sum July 1999 $60,000 Minimum Sum July 2000 $65,000 Minimum Sum July 2001 $70,000 Minimum Sum July 2002 $75,000 Minimum Sum July 2003 $80,000 Minimum Sum July 2004 $84,500 Minimum Sum July 2005 $90,000 Minimum Sum July 2006 $94,600 Minimum Sum July 2007 $99,600 Minimum Sum July 2008 $106,000 Minimum Sum July 2009 $117,000 Minimum Sum July 2010 $123,000 Minimum Sum July 2011 $131,000 Minimum Sum July 2012 $139,000 Minimum Sum July 2013 $148,000 Minimum Sum July 2014 $155,000 Minimum Sum July 2015 $161,000 Minimum Sum January 2017 $166,000 Full Retirement Sum January 2018 $171,000 Full Retirement Sum January 2019 $176,000 Full Retirement Sum January 2020 $181,000 Full Retirement Sum January 2021 $186,000 Full Retirement Sum January 2022 $192,000 Full Retirement Sum January 2023 $198,800 Full Retirement Sum January 2024 $205,800 Full Retirement Sum January 2025 $213,000 Full Retirement Sum January 2026 $220,400 Full Retirement Sum January 2027 $228,200 Full Retirement Sum Source: CPF Board, "Full Retirement Sum by 55th birthday, 1 July 1995 to 1 January 2027", https://www.cpf.gov.sg/service/sfc/servlet.shepherd/version/download/068IW000002bHNJYA2 ### The separate MediSave change of 1 January 2016 Two different things happened and they are commonly conflated: - The Medisave Minimum Sum was removed. A member withdrawing from the Ordinary and Special Accounts at 55 is no longer required to top up MediSave. - The Medisave Contribution Ceiling was renamed the Basic Healthcare Sum, opening at $49,800 and $79,000 in 2026. The Medisave Minimum Sum did NOT become the Basic Healthcare Sum. The Medisave Contribution Ceiling did. Source: Ministry of Health / CPF Board, "Changes to the Medisave Scheme", https://www.cpf.gov.sg/content/dam/web/member/infohub/documents/FactsheetonChangestotheMedisaveScheme.pdf Full page: https://cpfcalculatorsg.com/cpf-minimum-sum-2026.html ## CPF FINANCIAL PLANNING — THE SEQUENCE CPF financial planning is deciding what goes in, where it lands and what it must amount to, before the rules turn at 55. The sequence and its figures, with the llms-full sections each step rests on: The planning sequence, in one place: 1. What goes in: contribution rates fall with age across five bands (section 1); PRs pay graduated rates in their first two PR years (section 3). Contributions stop at the wage ceilings (section 4). 2. Where it lands: every contribution splits across the Ordinary, Special or Retirement, and MediSave accounts by age band (section 2), within account caps (section 2b). 3. The target: for members turning 55 in 2026, the Basic Retirement Sum is $110,200 (with a property pledge), the Full Retirement Sum $220,400 and the Enhanced Retirement Sum $440,800 (section 5). The Basic and Full sums are fixed at the year of the 55th birthday; the Enhanced sum is the top-up ceiling in force in the current calendar year. 4. MediSave: the Basic Healthcare Sum is $79,000 in 2026; self-employed members owe MediSave contributions first (section 6). 5. Top-ups: cash top-up tax relief is $8,000 a year for yourself plus $8,000 for family members, $16,000 combined; the Retirement Account tops up to the FRS and MediSave to the BHS. An OA-to-SA transfer earns no relief because it is not a cash top-up. 6. Housing: the Ordinary Account pays the mortgage, and the principal plus accrued interest must be returned to CPF on sale. 7. Milestones: at 55 the Retirement Account opens and the Full Retirement Sum is set aside from the Special Account; contribution bands change at 55, 60 and 65; payouts start from 65. Full page: https://cpfcalculatorsg.com/cpf-financial-planning.html