Who and when this table covers
The CPF Board table applies from 1 January 2025 to platform workers born before 1995 who have not opted in to increased CPF savings. It is marked accurate as of March 2026. It specifies the worker’s MediSave account contribution by age and monthly net earnings from a platform operator, not the full contribution structure for all platform workers.
Net earnings and the S$500 exemption
NE means gross earnings minus the Fixed Expense Deduction Amount (FEDA). Use net earnings rather than gross takings. For every age band, NE at most S$500 gives no contribution. The next band is strictly above S$500 through S$750 inclusive; the percentage-of-total-NE band starts strictly above S$750. The source does not supply FEDA percentages.
All age-band formulas
At age 35 or below, NE over S$500 through S$750 gives 0.24 × (NE − S$500), and NE over S$750 gives 8% × NE. Above 35 through 45: 0.27 × (NE − S$500), then 9% × NE. Above 45 through 50: 0.30 × (NE − S$500), then 10% × NE. Above 50: 0.315 × (NE − S$500), then 10.5% × NE. These middle-band multipliers are not percentages of the full NE. Ages 35, 45 and 50 remain in their respective lower age bands.
| Age | NE ≤ S$500 | S$500 < NE ≤ S$750 | NE > S$750 |
|---|---|---|---|
| ≤35 | 0 | 0.24 × (NE − 500) | 8% × NE |
| >35–45 | 0 | 0.27 × (NE − 500) | 9% × NE |
| >45–50 | 0 | 0.30 × (NE − 500) | 10% × NE |
| >50 | 0 | 0.315 × (NE − 500) | 10.5% × NE |
Dollar rounding
Round the computed MediSave amount to the nearest dollar: drop cents below 50, and add one dollar for 50 cents or more. Derived illustration using the published formula: for age above 50 and NE of S$750, 0.315 × S$250 = S$78.75, rounded to S$79. This example demonstrates the table, rather than adding a new eligibility rule.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗