Educational Guide

How the Simulator Works

A visual breakdown of the 2026 CPF rules, overflow logic, and the Special Account closure event.

Monthly Ceiling

$8,000

Ordinary Wage (OW) cap. Salary above this does not attract CPF.

Annual Limit

$37,740

The absolute max contribution per year. Mandatory + Voluntary combined.

SA Closure

Age 55

Special Account closes. Funds move to RA (up to FRS) then OA.

1 Funds Flow: Pre-55

Mandatory Contrib.

Voluntary Cash

Ordinary (OA)

Housing / Education

Special (SA)

Old Scheme Retirement

Overflow

Medisave (MA)

Healthcare

Cap: BHS ($79k+)

*If MA > BHS, excess flows to SA. If SA > FRS, excess flows to OA.

2 The Age 55 Event (SA Closure)

Before 55th Birthday

Closing!

After 55th Birthday

OA Receive Excess

RA Created Filled to FRS/ERS

Logic: SA is emptied into RA up to the Full Retirement Sum. Any leftover money in SA goes to OA. If SA wasn't enough to fill RA, money is taken from OA.

3 Funds Flow: Post-55

Contribution

MA Overflow RA

RA Overflow OA

1. MA Overflow: Goes to RA (to fix shortfalls).

2. RA Overflow: If RA > BRS/FRS/ERS, goes to OA.