Contribution and wage limits
Relief follows compulsory employee CPF on ordinary and additional wages or qualifying approved funds. Excess voluntary contributions, specified excess additional wages from related employers and overseas-employment contributions do not qualify. The monthly ordinary-wage ceiling is S$7,400 for 2025 and S$8,000 from 1 January 2026; the annual salary ceiling remains S$102,000. Additional-wage ceiling is S$102,000 less ordinary wages already subject to CPF. Use the payment year’s rate and ceiling.
MediSave and reporting routes
From 1 January 2022, qualifying voluntary own-MediSave payments follow CPF Cash Top-up Relief rather than the older annual-limit example. AIS employers supply CPF information and relief is automatic; non-AIS employees complete the appropriate employment and CPF fields. Verify incorrect data with the employer and use the applicable amendment process. All personal reliefs remain subject to the S$80,000 overall cap.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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