AWS & Bonus Calculator Singapore 2026
Calculate your AWS (13th month) and performance bonus pro-rated for incomplete service, including CPF deduction under the Additional Wage ceiling. Uses 2026 CPF rates and the S$8,000 OW ceiling.
S$
months
months
months
Pro-rate Factor100.0%
AWS Paid$5,000.00
Performance Bonus Paid$10,000.00
Total Gross Bonus$15,000.00
CPF-Subject Portion (after AW ceiling)$15,000.00
Employee CPF on Bonus$3,000.00
Take-Home Bonus$12,000.00
AW Ceiling: Additional Wage ceiling is S$102,000 minus your CPF-subject Ordinary Wage for the year. Bonuses above the ceiling don't attract CPF. OW ceiling used: S$8,000/month (2026 rate).
How AWS Works in Singapore
- AWS (13th month) is a contractual benefit, not a statutory requirement under the Employment Act
- Typically equal to one month of basic salary, paid at year-end
- Pro-rated for employees who join or leave mid-year: (completed months ÷ 12) × AWS
- Subject to CPF under the Additional Wage (AW) ceiling
- Common in government, public sector and established private sector firms
CPF on Bonus — Additional Wage Ceiling
The Additional Wage (AW) ceiling limits how much of your annual bonus attracts CPF. The formula is:
AW ceiling = S$102,000 − (your CPF-subject OW for the year)
Your CPF-subject OW is capped at the monthly OW ceiling of S$8,000 (from 2026). So if your monthly basic is S$5,000, annual OW = S$60,000, and AW ceiling = S$42,000.
Employee CPF Rates by Age (2026)
| Age Group | Employee Rate |
|---|---|
| 55 and below | 20% |
| 55–60 | 17% |
| 60–65 | 11.5% |
| 65–70 | 7.5% |
| Above 70 | 5% |
Rates applicable to Singapore Citizens and 3rd year Permanent Residents. Source: MOM