Sam 是一位 40 岁的男性，月薪总额为 $8000。他是新加坡人，也是一家新加坡公司的员工。Sam 需要将每月薪资总额的一定比例存入他的公积金（CPF）账户。 公积金（CPF）是一项强制性的（社会保障）储蓄计划，由雇主和雇员共同缴款。下表显示了雇主和雇员的 CPF 缴款比例。 Sam 想要规划他每月的储蓄，并将他每月的开支制成了表格，如表所示。他希望在扣除 CPF 后，每月至少能存下薪资的 20%。

1. Identify the employer CPF contribution rate for Sam.

Sam is 40 years old, so he is in the 55 and below age group.

Employer contribution rate $=17\%$ of gross salary.

2. Calculate 17% of Sam's monthly gross salary.

Monthly gross salary $=\char36{}8000$

Employer's CPF contribution
$=17\%\times 8000$
$=\frac{17}{100}\times 8000$
$=1360$

1. Identify and calculate Sam's monthly employee CPF deduction.

Sam is 40 years old, so the employee CPF contribution rate is $20\%$.

$20\% \times 8000 = 0.20 \times 8000 = 1600$

Employee CPF deduction $= \char36{}1600$.

2. Find Sam's total monthly expenditure from the expenditure table.

$820+90+1000+80+300+1000+1580=4870$

Total monthly expenditure $= \char36{}4870$.

3. Calculate Sam's actual monthly savings after CPF deduction and expenditure.

$8000-1600-4870=1530$

Actual monthly savings $= \char36{}1530$.

4. Compare Sam's actual savings with his target savings of 20% of salary.

Required savings:

$20\% \times 8000 = 1600$

Since $1530<1600$, Sam is short by

$1600-1530=70.$