No. S 825
Central Provident Fund Act
(Chapter 36)
Central Provident Fund (Permanent Residents — Employees) (Amendment) Regulations 2005
In exercise of the powers conferred by section 77(1)(q) of the Central Provident Fund Act, the Minister for Manpower, after consulting with the Central Provident Fund Board, hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Central Provident Fund (Permanent Residents — Employees) (Amendment) Regulations 2005 and shall come into operation on 1st January 2006.
Amendment of Schedule
2.  The Schedule to the Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21) is amended —
(a)by deleting paragraphs 1 to 4 and substituting the following paragraphs:
“1.  Subject to paragraphs 5 to 8, with effect from 1st January 2006, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates) during the first year after the foreign employee becomes a permanent resident are as follows:
 
50 Years of Age and below
Above 50 but not more than 55 Years of Age
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 65 Years of Age
Total amount of the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Exceeding $50 but not exceeding $500
An amount equal to 4% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 4% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 4% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of -
An amount equal to the sum of —
An amount equal to the sum of -
An amount equal to the sum of —
An amount equal to the sum of -
 
(a) 4% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 4% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 4% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
Exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 9% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 9% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 9% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 8.5% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 8.5% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
2.  Subject to paragraphs 5 to 8, with effect from 1st January 2006, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates) during the second year after the foreign employee becomes a permanent resident are as follows:
 
50 Years of Age and below
Above 50 but not more than 55 Years of Age
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 65 Years of Age
Total amount of the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Exceeding $50 but not exceeding $500
An amount equal to 9% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 9% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 6% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 9% of the total amount of the employee’s wages for the month; and
(a) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 9% of the total amount of the employee’s wages for the month; and
(a) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 6% of the total amount of the employee’s wages for the month; and
(a) 0.37 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.22 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.37 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.22 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
Exceeding $750
An amount equal to the sum of —
An amount equal to the sum of –
An amount equal to the sum of —
An amount equal to the sum of –
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1,080; and
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1,080; and
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 18.5% of the employee’s ordinary wages for the month subject to a maximum of $832.50; and
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
(a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and
(a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 24% of the amount of the additional wages payable to the employee in the month.
(b) 15% of the amount of the additional wages payable to the employee in the month.
(b) 24% of the amount of the additional wages payable to the employee in the month.
(b) 15% of the amount of the additional wages payable to the employee in the month.
(b) 18.5% of the amount of the additional wages payable to the employee in the month.
(b) 12.5% of the amount of the additional wages payable to the employee in the month.
(b) 11% of the amount of the additional wages payable to the employee in the month.
(b) 7.5% of the amount of the additional wages payable to the employee in the month.
(b) 8.5% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
3.  Subject to paragraphs 5 to 8, with effect from 1st January 2006, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates) during the first year after the foreign employee becomes a permanent resident are as follows:
 
50 Years of Age and below
Above 50 but not more than 55 Years of Age
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 65 Years of Age
Total amount of the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Exceeding $50 but not exceeding $500
An amount equal to 13% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 9% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 6% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of -
An amount equal to the sum of —
An amount equal to the sum of -
An amount equal to the sum of —
An amount equal to the sum of -
 
(a) 13% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 9% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 6% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
Exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 18% of the employee’s ordinary wages for the month subject to a maximum of $810; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 14% of the employee’s ordinary wages for the month subject to a maximum of $630; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 18% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 14% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 11% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 8.5% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
(b) 8.5% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.
4.  Subject to paragraphs 5 to 8, with effect from 1st January 2006, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates) during the second year after the foreign employee becomes a permanent resident are as follows:
 
50 Years of Age and below
Above 50 but not more than 55 Years of Age
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 65 Years of Age
Total amount of the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
Contributions payable by the employer for the calendar month.
Amount recoverable from the employee’s wages for the calendar month.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Exceeding $50 but not exceeding $500
An amount equal to 13% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 9% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 6% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 3.5% of the total amount of the employee’s wages for the month.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 13% of the total amount of the employee’s wages for the month; and
(a) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 9% of the total amount of the employee’s wages for the month; and
(a) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 6% of the total amount of the employee’s wages for the month; and
(a) 0.37 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.22 of the difference between the total amount of the employee’s wages for the month and $500.
(a) 3.5% of the total amount of the employee’s wages for the month; and
(a) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.45 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.37 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.22 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.15 of the difference between the total amount of the employee’s wages for the month and $500.
 
Exceeding $750
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 28% of the employee’s ordinary wages for the month subject to a maximum of $1,260; and
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1,080; and
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 18.5% of the employee’s ordinary wages for the month subject to a maximum of $832.50; and
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
(a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and
(a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 28% of the amount of the additional wages payable to the employee in the month.
(b) 15% of the amount of the additional wages payable to the employee in the month.
(b) 24% of the amount of the additional wages payable to the employee in the month.
(b) 15% of the amount of the additional wages payable to the employee in the month.
(b) 18.5% of the amount of the additional wages payable to the employee in the month.
(b) 12.5% of the amount of the additional wages payable to the employee in the month.
(b) 11% of the amount of the additional wages payable to the employee in the month.
(b) 7.5% of the amount of the additional wages payable to the employee in the month.
(b) 8.5% of the amount of the additional wages payable to the employee in the month.
(b) 5% of the amount of the additional wages payable to the employee in the month.";”.
(b)by deleting “$85,000” in paragraphs 5 and 6 and substituting in each case “$76,500”; and
(c)by deleting “$5,000” in paragraph 7A and substituting “$4,500”.
[G.N. No. S 797/2004]

Made this 30th day of November 2005.

LEO YIP
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS9/73 V41; AG/LEG/SL/36/2005/15 Vol. 1]
(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).
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