---
id: sgobs.cpf.annual-wage-ceiling.2026
kind: observation
title: "CPF annual total-wage ceiling and Additional Wage formula"
url: https://ik.sg/en/knowledge/observation/sgobs.cpf.annual-wage-ceiling.2026
language: en
evidence_status: final
collection_as_of: 2026-10-16
---

# CPF annual total-wage ceiling and Additional Wage formula

S$102,000 is the combined annual wage ceiling, not an additional bonus allowance on top of S$102,000. The Additional Wage ceiling varies with Ordinary Wages subject to CPF.

## Record details

- **Value type:** observation
- **Unit:** SGD per employee per employer per calendar year
- **Value:** 102000
- **Status:** final
- **Source revision:** CPF Board Additional Wage ceiling guidance
- **Metric:** annual wage ceiling (`sgmetric.cpf.annual-wage-ceiling`)
- **Dataset:** [Annual Rates](https://ik.sg/en/knowledge/dataset/sgkb.data.annual-rates)
- **Dimensions:** Additional wage ceiling formula: 102000 minus total Ordinary Wages subject to CPF for the year
- **Population:** Employees covered by mandatory CPF contributions
- **Applies from:** 2026-01-01
- **Denominator:** Annual CPF-subject wage ceiling per employee and employer; the Additional Wage portion is the remaining amount after CPF-subject Ordinary Wages for that calendar year
- **Geography:** [Singapore](https://ik.sg/en/knowledge/geography/sg.geo.country.singapore)
- **Published:** 2026-08-13
- **Reference period:** 2026 CPF rules; rechecked 14 October 2026

## Sources

- [https://www.cpf.gov.sg/service/article/what-is-the-additional-wage-aw-ceiling](https://www.cpf.gov.sg/service/article/what-is-the-additional-wage-aw-ceiling) — Accessed 2026-10-14

## Explore connections

- Datasets: [Annual Rates](https://ik.sg/en/knowledge/dataset/sgkb.data.annual-rates)
- Topics: [CPF contribution rates and wage ceilings](https://ik.sg/en/knowledge/topic/sgtopic.social-security.cpf-contributions)
- Places: [Singapore](https://ik.sg/en/knowledge/geography/sg.geo.country.singapore)

Dates describe this record’s own period and applicability. A verification date does not mean a rule is currently in force. An expanding collection. Published counts show available knowledge, not complete coverage of Singapore.