Singapore Bonus and AWS
Singapore bonus calculator 2026
Estimate what an AWS or performance bonus may add to your bank account, how much employee CPF may apply, and what to reserve for the eventual income-tax impact.
Calculator
Estimate bonus take-home value
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Method and sources
Why bonus payday and after-tax value differ
Bonus and AWS are taxable employment income, but income tax is not necessarily deducted from the bonus payment itself. This calculator therefore shows both the immediate cash after estimated employee CPF and a more conservative value after reserving the incremental annual tax.
CPF is estimated using the 2026 S$8,000 monthly Ordinary Wage ceiling and an Additional Wage ceiling of S$102,000 less Ordinary Wages already subject to CPF. Full contribution rates vary by age. Custom rates are available for PR transition years or special arrangements because the page cannot infer the correct contribution election.
AW ceiling = S$102,000 - Ordinary Wages already subject to CPF
Incremental bonus tax = Estimated annual tax with bonus - estimated annual tax without bonus
Planning assumption: AWS and performance bonus are treated as one Additional Wage payment. Separate payment months can produce small CPF rounding differences.
Questions and assumptions
Frequently asked questions
Is AWS compulsory in Singapore?
No. The Ministry of Manpower states that AWS, also called a 13th-month payment, is not required by law. It is payable when provided for by the employment contract, collective agreement, or applicable company terms. Enter AWS only when you reasonably expect to receive it.
How is CPF on a bonus estimated?
A performance bonus or AWS is generally treated as Additional Wages for CPF. The calculator limits CPF-subject additional wages to S$102,000 minus the Ordinary Wages already subject to CPF for that calendar year.
Why does the calculator ask how many salary months were paid?
The Additional Wage ceiling depends on Ordinary Wages already subject to CPF in the same calendar year. Someone who joins or leaves during the year can therefore have a different bonus CPF ceiling from an employee paid for all 12 months.
What does cash received on bonus payday mean?
It is the entered AWS and bonus less estimated employee CPF on Additional Wages. Singapore income tax is generally assessed separately, so the calculator also shows a suggested tax reserve rather than pretending all tax is withheld from that payment.
How is the bonus tax reserve calculated?
The calculator estimates annual tax with the bonus and subtracts estimated annual tax without the bonus. That incremental amount is a planning reserve, not a payroll deduction or an IRAS assessment.
Does a bonus have its own tax rate?
No. For a Singapore tax resident, taxable employment income is combined and progressive rates apply to chargeable income. A bonus can push the upper portion of income into a higher band, but it is not all automatically taxed at that higher rate.
Which personal reliefs should I enter?
Enter estimated reliefs other than compulsory employee CPF relief. The calculator adds estimated employee CPF separately and caps combined personal reliefs at S$80,000. Only claim reliefs for which you meet IRAS conditions.
Can a first- or second-year Permanent Resident use this page?
Yes, but select custom rates and enter the employee and employer rates applicable to your arrangement. Graduated PR rates and jointly elected full rates differ, so the calculator does not guess which arrangement applies.
Can a foreign employee select no CPF?
Usually, yes. CPF contributions generally apply to Singapore Citizens and Permanent Residents. Tax residency is a separate question, so a foreign employee can have no CPF while still being a Singapore tax resident.
How are non-residents treated?
For employment income, the estimate uses the higher of 15% of gross employment income or the resident progressive-rate calculation without personal reliefs. Other income types and short-term employment exemptions are outside this calculator.
Why might payroll CPF differ by a few dollars?
CPF is computed and rounded for each contribution month and payment. This annual planning tool assumes the entered AWS and performance bonus are processed together as one Additional Wage amount, so separate payment dates can create small rounding differences.
Does bonus timing affect the Year of Assessment?
It can. IRAS distinguishes contractual and non-contractual bonuses and looks at when the employee becomes entitled to the payment. Confirm the relevant year using your contract, payslip, IR8A, and IRAS guidance.
Is the result an official tax or CPF statement?
No. It is an educational estimate using published 2026 CPF ceilings and current IRAS rates. Your employer, CPF records, and IRAS Notice of Assessment remain authoritative.