---
id: sgobs.cpf.annual-wage-ceiling.2026
kind: observation
title: "公积金年度总工资上限及额外工资计算公式"
url: https://ik.sg/zh/knowledge/observation/sgobs.cpf.annual-wage-ceiling.2026
language: zh-Hans
evidence_status: final
collection_as_of: 2026-10-16
---

# 公积金年度总工资上限及额外工资计算公式

102,000 新元是年度工资总上限，并非在 102,000 新元之上额外增加的奖金额度。额外工资上限会随纳入公积金缴交范围的普通工资而变化。

## 记录详情

- **数值类型:** observation
- **单位:** SGD per employee per employer per calendar year
- **数值:** 102000
- **状态:** final
- **来源版本:** CPF Board Additional Wage ceiling guidance
- **指标:** annual wage ceiling (`sgmetric.cpf.annual-wage-ceiling`)
- **数据集:** [年度费率](https://ik.sg/zh/knowledge/dataset/sgkb.data.annual-rates)
- **Dimensions:** Additional wage ceiling formula: 102000 minus total Ordinary Wages subject to CPF for the year
- **适用人群:** Employees covered by mandatory CPF contributions
- **适用起始日期:** 2026-01-01
- **分母口径:** 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
- **地理范围:** [新加坡](https://ik.sg/zh/knowledge/geography/sg.geo.country.singapore)
- **发布日期:** 2026-08-13
- **统计期间:** 2026 CPF rules; rechecked 14 October 2026

## 资料来源

- [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) — 访问日期 2026-10-14

## 探索关联

- 数据集: [年度费率](https://ik.sg/zh/knowledge/dataset/sgkb.data.annual-rates)
- 主题: [公积金缴交率与工资顶限](https://ik.sg/zh/knowledge/topic/sgtopic.social-security.cpf-contributions)
- 地点: [新加坡](https://ik.sg/zh/knowledge/geography/sg.geo.country.singapore)

日期表示本记录的统计期间与适用范围。核验日期并不代表规则目前已经生效。 知识库持续扩充中。发布数量表示现有内容，并不代表已覆盖新加坡的全部知识。