How this Singapore bonus calculator works
A bonus is usually treated as additional employment income. This calculator estimates your gross bonus, CPF on bonus, tax impact from bonus, and final estimated bonus after CPF and tax.
1. Calculate gross bonus
Gross bonus is calculated from bonus months plus any fixed bonus amount. For example, S$5,000 salary × 1 month = S$5,000 bonus.
2. Estimate CPF on bonus
Bonus is usually treated as Additional Wages for CPF. CPF on bonus is subject to the Additional Wage ceiling.
3. Estimate tax impact
Bonus is generally taxable. The calculator estimates extra tax by comparing your tax before and after bonus.
Bonus examples in Singapore
These examples assume a Singapore Citizen or PR third year onwards employee aged 55 and below. Actual CPF and tax may differ depending on CPF eligibility, tax reliefs, income level and payroll treatment.
| Monthly Salary | Bonus | Gross Bonus | Approx. Employee CPF | Bonus After CPF Before Tax |
|---|---|---|---|---|
| S$3,000 | 1 month | S$3,000 | S$600 | S$2,400 |
| S$4,000 | 1 month | S$4,000 | S$800 | S$3,200 |
| S$5,000 | 1 month | S$5,000 | S$1,000 | S$4,000 |
| S$6,000 | 2 months | S$12,000 | S$2,400 | S$9,600 |
| S$8,000 | 2 months | S$16,000 | Depends on AW ceiling | Depends on annual CPF wage ceiling |
What is AWS or 13th month bonus?
AWS stands for Annual Wage Supplement. It is commonly called 13th month bonus in Singapore. It is usually based on one month of basic salary, but whether you are entitled to AWS depends on your employment contract, company policy or collective agreement.
1 month AWS
If your monthly salary is S$5,000 and your AWS is 1 month, your gross AWS amount is S$5,000.
Performance bonus
Performance bonus may be based on company performance, personal performance or management decision.
Fixed bonus
Some employees receive a fixed contractual bonus amount instead of a bonus based on months of salary.
CPF on bonus in Singapore
Bonuses are usually Additional Wages for CPF. CPF on Additional Wages is limited by the Additional Wage ceiling. The simplified formula used by this calculator is:
| Item | Formula / Rule | Meaning |
|---|---|---|
| Ordinary Wage ceiling | S$8,000 per month in 2026 | Monthly salary subject to CPF is capped at the OW ceiling. |
| Additional Wage ceiling | S$102,000 - Total Ordinary Wages subject to CPF for the year | Limits how much bonus or Additional Wages attract CPF. |
| Bonus subject to CPF | Lower of gross bonus and available AW ceiling | CPF is estimated only on this portion of the bonus. |
Bonus and income tax
Bonus is generally taxable employment income in Singapore. This calculator estimates the tax impact of your bonus by calculating annual income tax before and after bonus, then showing the difference as estimated tax impact.
Contractual bonus
A contractual bonus is usually based on your employment contract or bonus plan.
Non-contractual bonus
A non-contractual bonus may depend on company decision, performance or other conditions.
Tax impact
Your bonus can increase chargeable income and may push part of your income into a higher tax bracket.
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Frequently Asked Questions
How do I calculate bonus in Singapore?
A simple bonus calculation is monthly salary multiplied by bonus months, plus any fixed bonus amount. For example, S$5,000 salary with 1 month bonus gives a gross bonus of S$5,000.
Is bonus taxable in Singapore?
Yes. Employment bonus is generally taxable in Singapore. This includes common forms of bonus such as AWS, 13th month payment, contractual bonus and performance bonus.
Is CPF payable on bonus?
CPF may be payable on bonus if CPF applies to your employment. Bonus is usually treated as Additional Wages and is subject to the CPF Additional Wage ceiling.
What is the Additional Wage ceiling?
The Additional Wage ceiling limits how much bonus or Additional Wages attract CPF. It is generally calculated as S$102,000 minus total Ordinary Wages subject to CPF for the year.
What is AWS in Singapore?
AWS means Annual Wage Supplement. It is often called 13th month bonus. It is not automatically guaranteed for every employee unless it is provided under the employment contract, company policy or collective agreement.
How much is 1 month bonus after CPF?
For an employee aged 55 and below under full CPF rates, employee CPF is generally 20% on CPF-subject bonus. A S$5,000 bonus may become around S$4,000 after employee CPF before income tax.
Do foreigners pay CPF on bonus in Singapore?
Foreign employees generally do not contribute CPF. If CPF does not apply, choose the no CPF option in this calculator. Tax may still apply depending on tax residency and Singapore employment income.
Does this calculator include income tax?
Yes. It estimates the additional income tax caused by bonus by comparing estimated annual tax before bonus and after bonus. Actual IRAS assessment may differ.
Is this bonus calculator official?
No. This calculator provides estimates only. For official CPF and tax treatment, check CPF Board and IRAS directly.