7.—(1) An employer who is entitled to claim reimbursement from the Government under section 10(1) or 12AD(1) of the Act may apply to the Director for such reimbursement.(2) Subject to paragraphs (3) and (4), an application under paragraph (1) must be made within 3 months after the last day on which the female employee absents herself from work under section 9(1) or (1B) or 12AA of the Act, or under section 76(1) of the Employment Act (Cap. 91) and section 9(1A) of the Act, as the case may be, or within such extended period of time as the Director may allow. |
(3) An employer who is entitled to claim reimbursement from the Government under section 10(1) of the Act in respect of the first or second confinement of a female employee may apply to the Director for such reimbursement in the following manner:(a) | for an application to be reimbursed for the amount paid to the female employee for any part of the applicable period, and for any contribution that the employer has made under the Central Provident Fund Act (Cap. 36) in respect of such payment that is not recoverable from the female employee’s wages —(i) | within 12 months after the day of the female employee’s confinement; and | (ii) | before the application mentioned in sub‑paragraph (b) is made; |
| (b) | for an application to be reimbursed for the amount paid to the female employee for the remainder of the applicable period, and for any contribution that the employer has made under the Central Provident Fund Act in respect of such payment that is not recoverable from the female employee’s wages — within 3 months after the last day of the female employee’s absence from work. |
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(4) An employer who is entitled to claim reimbursement from the Government under section 10(1) of the Act in respect of the third or subsequent confinement of a female employee may apply to the Director for such reimbursement in the following manner:(a) | for an application to be reimbursed for the amount paid to the female employee for any part of the period of the female employee’s absence from work under section 9(1) or (1B) of the Act, or under section 76(1) of the Employment Act and section 9(1A) of the Act, and for any contribution that the employer has made under the Central Provident Fund Act in respect of such payment that is not recoverable from the female employee’s wages —(i) | within 12 months after the day of the female employee’s confinement; and | (ii) | before the application mentioned in sub‑paragraph (b) is made; |
| (b) | for an application to be reimbursed for the amount paid to the female employee for the remainder of the period of the female employee’s absence from work under section 9(1) or (1B) of the Act, or under section 76(1) of the Employment Act and section 9(1A) of the Act, and for any contribution that the employer has made under the Central Provident Fund Act in respect of such payment that is not recoverable from the female employee’s wages — within 3 months after the last day of the female employee’s absence from work. |
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(5) Every application mentioned in paragraph (2), (3)(a) or (b) or (4)(a) or (b) must be —(a) | made in such form as the Director may provide for the application; and | (b) | accompanied by such information and documents as the Director may require. |
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(6) Subject to paragraph (7), the amount of reimbursement that an employer is entitled to claim from the Government in respect of a female employee is calculated as follows:(a) | where the female employee has absented herself from work under section 9(1)(a) or (b) of the Act in respect of her first or second confinement, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; and | (iii) | “N” is the number of days (inclusive of rest days, non‑working days and holidays) on which the female employee absented herself from work under section 9(1)(a) or (b) of the Act; |
| (b) | where the female employee has absented herself from work under section 9(1)(c) of the Act in respect of her first or second confinement, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; | (iii) | “A” is the female employee’s weekly index; and | (iv) | “B” is the number of work days on which the female employee absented herself from work under section 9(1)(c)(ii) of the Act; |
| (c) | where the female employee has absented herself from work under section 9(1)(a) or (b) of the Act in respect of her third or subsequent confinement, or under section 12AA of the Act for a period mentioned in section 12AA(2)(a) of the Act, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; and | (iii) | “N” is the number of days (inclusive of rest days, non‑working days and holidays) on which the female employee absented herself from work under section 9(1)(a) or (b) or 12AA of the Act; |
| (d) | where the female employee has absented herself from work under section 9(1)(c) of the Act in respect of her third or subsequent confinement, or under section 12AA of the Act for one or more than one period mentioned in section 12AA(2)(b) of the Act, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; | (iii) | “A” is the female employee’s weekly index; and | (iv) | “B” is the number of work days on which that female employee absented herself from work under section 9(1)(c) or 12AA of the Act; |
| (e) | where the female employee has received payment from her employer under section 9(1A)(i) or (iii) of the Act, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; and | (iii) | “N” is the number of days (inclusive of rest days, non‑working days and holidays), during the last 4 weeks of the female employee’s absence from work under section 76(1)(a)(ii) or (b) of the Employment Act and during the female employee’s absence from work under section 9(1A)(i)(A)(AB), (B)(BB) or (C) or (iii)(A)(AB), (B)(BB) or (C) of the Act, for which the female employee has received payment from her employer under section 9(1A)(i) or (iii) of the Act; |
| (f) | where the female employee has received payment from her employer under section 9(1A)(ii) or (iv) of the Act, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; and | (iii) | “N” is the number of days (inclusive of rest days, non‑working days and holidays) for which the female employee has received payment from her employer under section 9(1A)(ii) or (iv) of the Act; |
| (g) | where the female employee has received payment from her employer under section 9(1A)(v) of the Act, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; | (iii) | “A” is the female employee’s weekly index; and | (iv) | “B” is the number of work days, during the female employee’s absence from work under section 76(1)(c)(ii) of the Employment Act and section 9(1A)(v)(A)(AB) or (B)(BB) of the Act, for which the female employee has received payment from her employer under section 9(1A)(v) of the Act; |
| (h) | where the female employee has received payment from her employer under section 9(1A)(vi) of the Act, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; | (iii) | “A” is the female employee’s weekly index; and | (iv) | “B” is the number of work days for which the female employee has received payment from her employer under section 9(1A)(vi) of the Act; |
| (i) | where the female employee has absented herself from work under section 9(1B)(i) of the Act in respect of her first or second confinement, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; and | (iii) | “N” is the number of days (inclusive of rest days, non‑working days and holidays) on which the female employee absented herself from work under section 9(1B)(i) of the Act or the number 56 (whichever is the lower); |
| (j) | where the female employee has absented herself from work under section 9(1B)(i) of the Act in respect of her third or subsequent confinement, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; and | (iii) | “N” is the number of days (inclusive of rest days, non‑working days and holidays) on which the female employee absented herself from work under section 9(1B)(i) of the Act; |
| (k) | where the female employee has absented herself from work under section 9(1B)(ii) or (iii) of the Act in respect of her first or second confinement, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; | (iii) | “A” is the female employee’s weekly index; and | (iv) | “B” is the number of work days on which the female employee absented herself from work under section 9(1B)(ii) or (iii) of the Act, or 8 times the female employee’s weekly index, or the number 48 (whichever is the lowest); |
| (l) | where the female employee has absented herself from work under section 9(1B)(ii) or (iii) of the Act in respect of her third or subsequent confinement, in accordance with the following formula:(i) | “MGP” is the monthly gross rate of pay of the female employee; | (ii) | “ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; | (iii) | “A” is the female employee’s weekly index; and | (iv) | “B” is the number of work days on which the female employee absented herself from work under section 9(1B)(ii) or (iii) of the Act. |
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(7) The amount of reimbursement that an employer is entitled to claim from the Government for each day that the female employee has absented herself from work must not exceed an amount that is calculated in accordance with the following formula:(a) | in the case of a female employee mentioned in paragraph (6)(a), (c), (e), (f), (i) or (j), the number 28; or | (b) | in the case of a female employee mentioned in paragraph (6)(b), (d), (g), (h), (k) or (l), 4 times the female employee’s weekly index. |
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(8) In paragraph (3), “applicable period” means the part of the period of a female employee’s absence from work mentioned in section 10(1)(a)(i)(A), (B) or (C)(CA) or (CB) of the Act for which, if the employer of the female employee has made payment to the female employee under section 9(1), (1A) or (1B) of the Act, the employer is entitled to claim reimbursement from the Government for the amount so paid. |
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