Professional Documents
Culture Documents
ANNEX A
RATES OF CPF CONTRIBUTIONS, 1955 2012
Starting
Jul 1955
Sep 1968
Jan 1970
Jan 1971
Jul 1972
Jul 1973
Jul 1974
Jul 1975
Jul 1977
Jul 1978
Jul 1979
Jul 1980
Jul 1981
Jul 1982
Jul 1983
Nov 1983
Apr 1984
Jul 1984
Jul 1985
Apr 1986
Jul 1988
Jul 1989
Jul 1990
Jul 1991
Jul 1992
Jul 1993
AGE OF EMPLOYEE
1Annexes
CONTRIBUTION
CREDITED INTO
RATE
(% of wage)
(% of wage)
BY
BY
ORDINARY SPECIAL MEDISAVE
EMPLOYER EMPLOYEE ACCOUNT ACCOUNT ACCOUNT
5
5
6.5
6.5
8
8
10
10
14
10
15
11
15
15
15
15
15.5
15.5
30
1
16.5
16.5
30
3
20.5
16.5
30
7
20.5
18
32
6.5
20.5
22
38.5
4
22
23
40
5
23
23
40
6
23
23
40
6
23
23
40
6
25
25
40
4
6
25
25
40
4
6
10
25
29
6
12
24
30
6
11
20
25
6
9
19
22
6
8
18
20
6
15
23
30
2
6
12
16
22
6
8
13
15
6
6
11
11
6
16.5
23
30
3.5
6
12.5
12.5
19
6
7.5
7.5
9
6
5
5
4
6
17.5
22.5
30
4
6
12.5
12.5
19
6
7.5
7.5
9
6
5
5
4
6
18
22
30
4
6
18
22
29
4
7
12.5
12.5
18
7
7.5
7.5
8
7
5
5
3
7
18.5
21.5
30
4
6
18.5
21.5
29
4
7
18.5
21.5
28
4
8
7.5
12.5
12
8
7.5
7.5
7
8
5
5
2
8
TOTAL
(% of
wage)
10
13
16
20
24
26
30
30
31
33
37
38.5
42.5
45
46
46
46
50
50
35
36
31
28
26
38
28
21
17
39.5
25
15
10
40
25
15
10
40
40
25
15
10
40
40
40
20
15
10
Ordinary
Wage
Ceiling
($)
500
2,307.69
1,875
1,500
2,000
3,000
4,000
5,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
Starting
Jul 1994
Jan 1999
Apr 2000
Jan 2001
Oct 2002
Oct 2003
Jan 2004
Jan 2005
Jan 2006
AGE OF EMPLOYEE
CONTRIBUTION
CREDITED INTO
RATE
(% of wage)
(% of wage)
BY
BY
ORDINARY SPECIAL MEDISAVE
EMPLOYER EMPLOYEE ACCOUNT ACCOUNT ACCOUNT
20
20
30
4
6
20
20
29
4
7
20
20
28
4
8
7.5
12.5
12
8
7.5
7.5
7
8
5
5
2
8
10
20
24
6
10
20
23
7
10
20
22
8
4
12.5
8.5
8
2
7.5
1.5
8
2
5
7
12
20
24
2
6
12
20
23
2
7
12
20
22
2
8
4.5
12.5
9
8
2.5
7.5
2
8
2.5
5
7.5
16
20
26
4
6
16
20
23
6
7
16
20
22
6
8
6
12.5
10.5
8
3.5
7.5
2.5
8.5
3.5
5
8.5
16
20
26
4
6
16
20
23
6
7
16
20
22
6
8
6
12.5
10.5
8
3.5
7.5
2.5
8.5
3.5
5
8.5
13
20
22
5
6
13
20
20
6
7
13
20
18
7
8
6
12.5
10.5
8
3.5
7.5
2.5
8.5
3.5
5
8.5
13
20
22
5
6
13
20
20
6
7
13
20
18
7
8
6
12.5
10.5
8
3.5
7.5
2.5
8.5
3.5
5
8.5
13
20
22
5
6
13
20
20
6
7
13
20
18
7
8
11
19
15
7
8
6
12.5
10.5
8
3.5
7.5
2.5
8.5
3.5
5
8.5
13
20
22
5
6
13
20
20
6
7
13
20
18
7
8
9
18
12
7
8
6
12.5
10.5
8
3.5
7.5
2.5
8.5
3.5
5
8.5
TOTAL
(% of
wage)
40
40
40
20
15
10
30
30
30
16.5
9.5
7
32
32
32
17
10
7.5
36
36
36
18.5
11
8.5
36
36
36
18.5
11
8.5
33
33
33
18.5
11
8.5
33
33
33
18.5
11
8.5
33
33
33
30
18.5
11
8.5
33
33
33
27
18.5
11
8.5
Ordinary
Wage
Ceiling
($)
6,000
6,000
6,000
6,000
6,000
6,000
5,500
5,000
4,500
Annexes2
Starting
AGE OF EMPLOYEE
CONTRIBUTION
CREDITED INTO
RATE
(% of wage)
(% of wage)
BY
BY
ORDINARY SPECIAL MEDISAVE
EMPLOYER EMPLOYEE ACCOUNT ACCOUNT ACCOUNT
14.5
20
23
5
6.5
14.5
20
21
6
7.5
14.5
20
19
7
8.5
10.5
18
13
7
8.5
7.5
12.5
11.5
8.5
5
7.5
3.5
9
5
5
1
9
15
20
23
5
7
15
20
21
6
8
15
20
19
7
9
11
18
13
7
9
8
12.5
11.5
9
5.5
7.5
3.5
9.5
5.5
5
1
9.5
15.5
20
23
5.5
7
15.5
20
21
6.5
8
15.5
20
19
7.5
9
11.5
18
13
7.5
9
8.5
12.5
11.5
0.5
9
6
7.5
3.5
0.5
9.5
6
5
1
0.5
9.5
16
20
23
6
7
16
20
21
7
8
16
20
19
8
9
12
18
13
8
9
9
12.5
11.5
1
9
6.5
7.5
3.5
1
9.5
6.5
5
1
1
9.5
16
20
23
6
7
16
20
21
7
8
16
20
19
8
9
14
18.5
13.5
9.5
9.5
10.5
13
12
2
9.5
7
7.5
3.5
1.5
9.5
6.5
5
1
1
9.5
TOTAL
(% of
wage)
34.5
34.5
34.5
28.5
20
12.5
10
35
35
35
29
20.5
13
10.5
35.5
35.5
35.5
29.5
21
13.5
11
36
36
36
30
21.5
14
11.5
36
36
36
32.5
23.5
14.5
11.5
* Contribution and allocation rates for employees with monthly wages exceeding $1,500. For employees with
monthly wages not exceeding $1,500, please refer to Annex D.
3Annexes
Ordinary
Wage
Ceiling
($)
4,500
4,500
4,500
5,000
5,000
ANNEX B
CPF INTEREST RATES, 2003 2012
MEDISAVE
ACCOUNT
SPECIAL
ACCOUNT
RETIREMENT
ACCOUNT
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
2.50
4.00
4.00
4.00
ANNEX C
MEMBERSHIP, CONTRIBUTIONS & MEMBERS BALANCES, 2003 - 2012
YEAR END
NUMBER OF MEMBERS
(000)
TOTAL CONTRIBUTION
($000)
TOTAL BALANCES
($000)
2003
2,978
15,869,972
103,539,568
2004
3,018
15,320,105
111,873,821
2005
3,049
16,105,105
119,787,538
2006
3,100
16,547,062
125,803,762
2007
3,163
18,185,002
136,586,858
2008
3,234
20,293,636
151,307,064
2009
3,291
20,124,892
166,804,016
2010
3,343
21,992,739
185,887,975
2011
3,376
24,628,413
207,545,500
2012
3,419
26,048,399
230,157,671
Annexes4
ANNEX D
CPF CONTRIBUTIONS IN RESPECT OF PRIVATE SECTOR EMPLOYEES
(FROM 1 SEPTEMBER 2012)
AGE OF EMPLOYEE
35 YEARS AND BELOW
ABOVE 35-50
ABOVE 50-55
ABOVE 55-60
ABOVE 60-65
ABOVE 65
Total CPF
Employees share of
Employees
contributions
CPF contributions
total wages for (Employers share &
for the calendar
the calendar Employees share) for
month
month
the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Exceeding
$50 but not
exceeding
$500
16% of the
employees total
wages for the month
Nil
0.1063 of the
difference between
the employees total
wages for the month
and $50
Nil
0.093
Nil
0.0697
Nil
0.0465
Nil
0.0431
Nil
Exceeding
$500 but not
exceeding
$750
a. 16% of the
employees total
wages for the
month; and
a.Nil
c. 0.1063 of the
difference
between the
employees total
wages for the
month and $50;
and
c.Nil
0.093
Nil
0.0697
Nil
0.0465
Nil
0.0431
Nil
b. 0.48 of the
difference
between the
employees total
wages for the
month and $500
b. 0.48 of the
difference
between the
employees total
wages for the
month and $500
d. 0.48 of the
difference
between the
employees total
wages for the
month and $500
d. 0.48 of the
difference
between the
employees total
wages for the
month and $500
0.444
0.444
0.312
0.312
0.18
0.18
0.12
0.12
a. 16% of the
employees total
wages for the
month; and
a.Nil
c. $74.475 and
0.2171 of the
difference
between the
employees total
wages for the
month and $750;
and
c.Nil
$65.10
and
0.1756
Nil
$48.825
and
0.1155
Nil
$32.55
and
0.0583
Nil
$30.225
and
0.0541
Nil
$111
and
0.222
$111
and
0.222
$78
and
0.156
$78
and
0.156
$45
and
0.09
$45
and
0.09
$30
and
0.06
$30
and
0.06
a. 16% of the
employees total
wages for the
month; and
a.Nil
$144.12
and
0.2196
Nil
$100.80
and
0.189
Nil
$58.80
and
0.154
Nil
$54.60
and
0.143
Nil
$111
and
0.222
$111
and
0.222
$78
and
0.156
$78
and
0.156
$45
and
0.09
$45
and
0.09
$30
and
0.06
$30
and
0.06
a. 36% of the
employees
Ordinary Wages
for the month up
to $1,800; and
a. 20% of the
employees
Ordinary Wages
for the month
up to $1,000;
and
c. 36% of the
employees
Ordinary Wages
for the month up
to $1,800; and
c. 20% of the
employees
Ordinary Wages
for the month
up to $1,000;
and
32.5%
max
$1,625
18.5%
max
$925
23.5%
max
$1,175
13%
max
$650
14.5%
max
$725
7.5%
max
$375
11.5%
max
$575
5%
max
$250
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
d. 36% of the
Additional Wages
payable to the
employee in the
month
d. 20% of the
Additional
Wages payable
to the employee
in the month
32.5%
18.5%
23.5%
13%
14.5%
7.5%
11.5%
5%
Not
exceeding
$50
Exceeding
$750 but not
exceeding
$1,200
Exceeding
$1,200
but not
exceeding
$1,500
Exceeding
$1,500
For employees in the above 50 to 55, above 55 to 60, above 60 to 65 and above 65 age groups, replace the figures underlined in
columns (4) and (5) with the corresponding figures in columns (6) to (13).
5Annexes
ANNEX E
CPF CONTRIBUTIONS IN RESPECT OF GOVERNMENT PENSIONABLE EMPLOYEES AND PENSIONABLE EMPLOYEES IN
DESIGNATED STATUTORY BODIES
(FROM 1 SEPTEMBER 2012)
AGE OF EMPLOYEE
50 YEARS AND BELOW
Employees total
wages for the
calendar month
(1)
Exceeding $0.01
ABOVE 50-55
(2)
(3)
ABOVE 60-65
ABOVE 65
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
10.5%
Nil
7.875%
Nil
5.25%
Nil
4.875%
Nil
14%
max
$700
Nil
10.5%
max
$525
Nil
7%
max
$350
Nil
6.5%
max
$325
Nil
13.875%
13.875%
9.75%
9.75%
5.625%
5.625%
3.75%
3.75%
18.5%
max
$925
18.5%
max
$925
13%
max
$650
13%
max
$650
7.5%
max
$375
7.5%
max
$375
5%
max
$250
5%
max
$250
32.5%
18.5%
23.5%
13%
14.5%
7.5%
11.5%
5%
ABOVE 55-60
Nil
For employees in the above 50 to 55, above 55 to 60, above 60 to 65 and above 65 age groups, replace the figures underlined in columns
(2) & (3) with the corresponding figures in columns (4) to (11).
Annexes6
ANNEX F
CPF CONTRIBUTIONS IN RESPECT OF GOVERNMENT NON-PENSIONABLE EMPLOYEES AND NON-PENSIONABLE
EMPLOYEES IN DESIGNATED STATUTORY BODIES AND AIDED SCHOOLS
(FROM 1 SEPTEMBER 2012)
AGE OF EMPLOYEE
35 YEARS AND BELOW
ABOVE 35-50
ABOVE 50-55
ABOVE 55-60
ABOVE 60-65
ABOVE 65
Total CPF
Employees share of
Employees
contributions
CPF contributions
total wages for (Employers share &
for the calendar
the calendar Employees share) for
month
month
the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Not exceeding
$50
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Exceeding
$50 but not
exceeding
$500
Nil
Nil
0.093
Nil
0.0697
Nil
0.0465
Nil
0.0431
Nil
Exceeding
$500 but not
exceeding
$750
a. 16% of the
employees total
wages for the
month; and
c. 0.1063 of the
c.Nil
difference between
the employees
total wages for the
month and $50;
and
0.093
Nil
0.0697
Nil
0.0465
Nil
0.0431
Nil
b. 0.48 of the
b. 0.48 of the
difference between
difference
the employees
between the
total wages for the
employees total
month and $500
wages for the
month and $500
d. 0.48 of the
d. 0.48 of the
difference between
difference
the employees
between the
total wages for the
employees total
month and $500
wages for the
month and $500
0.444
0.444
0.312
0.312
0.18
0.18
0.12
0.12
a. 16% of the
employees total
wages for the
month; and
a. Nil
$65.10
and
0.1756
Nil
$48.825
and
0.1155
Nil
$32.55
and
0.0583
Nil
$30.225
and
0.0541
Nil
$111
and
0.222
$111
and
0.222
$78
and
0.156
$78
and
0.156
$45
and
0.09
$45
and
0.09
$30
and
0.06
$30
and
0.06
$144.12
and
0.2196
Nil
$100.80
and
0.189
Nil
$58.80
and
0.154
Nil
$54.60
and
0.143
Nil
$111
and
0.222
$111
and
0.222
$78
and
0.156
$78
and
0.156
$45
and
0.09
$45
and
0.09
$30
and
0.06
$30
and
0.06
a. 20% of the
a. 36% of the
c. 36% of the
c. 20% of the
32.5%
employees
employees
employees
employees
max
Ordinary Wages for
Ordinary Wages
Ordinary Wages for
Ordinary Wages
$1,625
the month up to
for the month up
the month up to
for the month up
$1,800; and
to $1,000; and
$1,800; and
to $1,000; and
18.5%
max
$925
23.5%
max
$1,175
13%
max
$650
14.5%
max
$725
7.5%
max
$375
11.5%
max
$575
5%
max
$250
b. 36% of the
Additional Wages
payable to the
employee in the
month
18.5%
23.5%
13%
14.5%
7.5%
11.5%
5%
Exceeding
$750 but not
exceeding
$1,200
a. 16% of the
Exceeding
employees total
$1,200 but
not exceeding
wages for the
month; and
$1,500
a.Nil
0.1063 of the
difference between
the employees total
wages for the month
and $50
a.Nil
b. 20% of the
d. 36% of the
Additional Wages
Additional Wages
payable to the
payable to the
employee in the
employee in the
month
month
d. 20% of the
32.5%
Additional Wages
payable to the
employee in the
month
For employees in the above 50 to 55, above 55 to 60, above 60 to 65 and above 65 age groups, replace the figures underlined in
columns (4) and (5) with the corresponding figures in columns (6) to (13).
7Annexes
ANNEX G
WITHDRAWALS UNDER SECTION 15 AND SECTION 25 OF THE CPF ACT 2012
GROUND FOR WITHDRAWAL
NUMBER
AMOUNT ($M)
245,645
2,048.2
4,865
362.5
811
33.1
25
1.4
Death
18,472
487.9
Malaysian Citizen
10,173
179.0
279,991
3,112.1
Total
ANNEX H
DISTRIBUTION OF CPF MEMBERS BALANCES BY AGE GROUP AND SEX AS AT 31 DECEMBER 2012
Male
Age
Groups
(Years)
Number
Female
Balances
($000)
Number
Not Specified
Balances
($000)
Total
Balances
($000)
Number
Number
Balances
($000)
Up to 20
56,576
48,218
56,244
67,265
112,820
115,483
>20 - 25
114,632
732,012
121,947
1,463,692
0*
236,580
2,195,705
>25 - 30
123,723
4,112,847
128,918
5,271,792
252,641
9,384,638
>30 - 35
148,315
8,882,045
155,347
9,532,861
16
303,665
18,414,922
>35 - 40
163,037
13,915,684
163,692
14,009,962
28
166
326,757
27,925,813
>40 - 45
173,840
18,254,820
172,694
16,196,750
37
310
346,571
34,451,880
>45 - 50
215,515
21,629,108
191,606
16,970,595
136
939
407,257
38,600,643
>50 - 55
208,845
22,876,385
181,458
16,741,320
168
1,271
390,471
39,618,976
>55 - 60
173,140
17,470,724
155,668
12,621,079
129
577
328,937
30,092,380
Above 60
338,603
17,486,199
350,356
11,827,654
236
404
689,195
29,314,256
Unspecified
15,831
29,885
3,803
8,386
4,041
4,704
23,675
42,975
All Groups
1,732,057
125,437,927
1,681,733
104,711,356
4,779
8,388
3,418,569
230,157,671
Annexes8
9Annexes
45,735
122,383
10
77
486
1,357
2,968
5,533
199,837
3,526
21,352
9,484
11,939
14,883
17,359
19,768
20,950
21,853
20,474
17,412
1,792
1,764
1,792
1,812
1,891
1,890
1,974
2,224
2,725
2,973
>25 - 30
232,217
62,900
58,526
12,603
12,490
12,003
11,692
11,420
11,651
11,132
9,155
7,569
766
782
840
937
965
1,047
1,160
1,362
1,547
1,670
>30 - 35
233,242
133,244
35,044
6,316
6,540
6,432
6,800
6,949
7,044
6,995
6,000
5,236
550
578
562
541
580
623
675
819
813
901
>35 - 40
220,934
148,998
23,644
4,700
4,675
4,765
4,928
4,969
5,185
5,204
4,758
4,428
401
442
456
423
477
427
506
529
460
559
>40 - 45
212,620
147,215
21,724
4,565
4,863
4,724
4,795
4,867
4,684
4,520
4,163
3,628
320
304
319
275
272
268
273
268
279
294
>45 - 50
194,438
135,623
19,337
4,297
4,315
4,433
4,391
4,374
4,424
4,161
3,938
3,290
231
253
238
207
193
176
174
142
111
130
>50 - 55
153,888
97,623
17,366
3,701
3,781
3,813
4,107
4,096
4,279
4,434
4,349
3,951
351
337
279
271
250
235
220
180
146
119
>55 - 60
173,459
56,015
25,310
5,875
6,579
7,309
7,702
8,102
10,167
10,400
11,323
15,283
1,428
1,343
1,221
1,184
979
856
775
627
530
451
Above
60
15
Not
Specified
1,788,768
785,154
222,380
51,640
55,407
58,848
63,131
67,516
73,920
78,988
81,293
89,685
9,782
10,126
10,636
11,179
12,051
12,831
14,317
16,555
20,981
42,348
Active
Members
320,993,373
261,553,318
27,573,463
4,903,233
4,705,989
4,410,777
4,099,086
3,709,788
3,319,147
2,761,762
2,030,313
1,333,927
92,871
86,013
79,717
72,533
66,219
57,621
50,048
41,107
30,933
15,507
Balance
($000)
Total
All Groups
99
224
17,043
10,271
90
18
28,005
3,681
878
3,964
358
262
4,449
479
5,478
4,820
965
709
5,955
1,352
6,445
7,012
7,412
7,094
>20 - 25
3,392
2,115
6,958
28,152
Up to 20
Below 1,000
Balance Group
($)
ANNEX I
DISTRIBUTION OF ACTIVE CPF MEMBERS BY REGROSSED BALANCES* AND AGE GROUP AS AT 31 DECEMBER 2012