In the current policy, the maximum anyone can contribution to his

CPF each year is $31,450. This amount includes the employer's portion.

The maximum amount of salary that attracts

CPF deduction/contribution is $85,000. So even if your annual salary plus bonus exceeds $85,000 the

CPF deduction/contribution is based on $85,000.

Consider two persons A & B same age below 50.

Say Person A earns $60K pa and his bonus is $25k giving a total of $85,000 he will contribute $31,450 to his

CPF
Person B earns $200k pa inclusive bonus, he will also only contribute $31,450 to his

CPF.

If you earn less than $85k pa, you are allowed to top up your

CPF to $31,450 per year.