Published by Authority

NO. 3]Friday, March 27 [1992

The following Act was passed by Parliament on 27th February 1992 and assented to by the President on 18th March 1992:—
Central Provident Fund (Amendment) Act 1992

(No. 3 of 1992)

I assent.

18th March 1992.
Date of Commencement: 1st April 1992
An Act to amend the Central Provident Fund Act (Chapter 36 of the 1991 Revised Edition).
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
Short title and commencement
1.  This Act may be cited as the Central Provident Fund (Amendment) Act 1992 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Amendment of section 76
2.  The Central Provident Fund Act is amended by renumbering section 76 as subsection (1) of that section, and by inserting immediately thereafter the following subsections:
(2)  Notwithstanding the provisions of any written law but subject to any rules made under subsection (3), where a fund for the educational, social or economic advancement of any community has been approved by the Minister for the purposes of this subsection, an employer shall deduct from the monthly wages of an employee who belongs to that community such amount of contributions as may be prescribed and pay such contributions into the fund unless an employee notifies his employer in writing that he does not wish to contribute to the fund.
(3)  The Board may, with the approval of the Minister, make such rules as are necessary or expedient for carrying out the provisions of subsection (2) relating to the fund referred to in that subsection and, in particular, such rules may —
(a)provide for different amounts of contributions to be made by different categories of employees;
(b)provide for the manner and time of payment and collection of contributions to the fund and any matters incidental thereto;
(c)provide for the return of any contributions paid in error or for the payment of any contributions omitted to be paid;
(d)provide for the keeping of books, accounts or records by employers;
(e)provide, in cases where an employee is employed concurrently by two or more employers, for the extent of the obligation of such employers as to payment of contributions to the fund; and
(f)provide that an employer who fails to deduct any contributions from an employee’s monthly wages or fails to pay such deductions into the fund within the prescribed time shall be guilty of an offence.”.