2. The First Schedule to the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011) (referred to in these Regulations as the principal Regulations) is amended —| (a) | by deleting paragraphs 1 to 5 and substituting the following paragraphs: “1. Subject to this Schedule, with effect from 1st September 2011, the contributions payable by the employer and the amount recoverable from the wages of an employee —| (a) | who is in the pensionable service (not being a regular serviceman), including one on probation who has not been placed on the pensionable establishment; | | (b) | who is a Defence Executive Officer, SAF regular officer or SAF regular soldier in the contract service or pensionable service; | | (c) | who is a SAF regular military expert in the contract service; | | (d) | who is a temporary employee on contract specifically providing for gratuities; or | | (e) | who is in the regular service of the Police (Senior) Service and is a member of the INVEST Plan, |
| (i) | where the employee is not more than 55 years of age:| 35 Years of Age and below |
| | Above 35 but not more than 50 Years of Age |
| | Above 50 but not more than 55 Years of Age |
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| 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 |
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| | | | | |
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| 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)(i) | 12% of the employee’s ordinary wages excluding the non-pensionable element, and 16% of the non-pensionable element for the month subject to a maximum of $800; and |
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| | (a) | 15% of the employee’s ordinary wages excluding the non-pensionable element, and 20% of the non-pensionable element for the month subject to a maximum of $1,000; and |
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| | (a)(i) | 12% of the employee’s ordinary wages excluding the non-pensionable element, and 16% of the non-pensionable element for the month subject to a maximum of $800; and |
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| | (a) | 15% of the employee’s ordinary wages excluding the non-pensionable element, and 20% of the non-pensionable element for the month subject to a maximum of $1,000; and |
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| | (a)(i) | 9% of the employee’s ordinary wages excluding the non-pensionable element, and 12% of the non-pensionable element for the month subject to a maximum of $600; and |
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| | (a) | 13.5% of the employee’s ordinary wages excluding the non-pensionable element, and 18% of the non-pensionable element for the month subject to a maximum of $900; and |
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| | (ii) | a further 15% of the employee’s ordinary wages excluding the non-pensionable element, and 20% of the non-pensionable element for the month subject to a maximum of $1,000; and |
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| | | (ii) | a further 15% of the employee’s ordinary wages excluding the non-pensionable element, and 20% of the non-pensionable element for the month subject to a maximum of $1,000; and |
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| | | (ii) | a further 13.5% of the employee’s ordinary wages excluding the non-pensionable element, and 18% of the non-pensionable element for the month subject to a maximum of $900; and |
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| | | (b) | 36% of the additional wages payable to the employee in the month. |
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| | (b) | 20% of the additional wages payable to the employee in the month. |
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| | (b) | 36% of the additional wages payable to the employee in the month. |
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| | (b) | 20% of the additional wages payable to the employee in the month. |
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| | (b) | 30% of the additional wages payable to the employee in the month. |
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| | (b) | 18% of the additional wages payable to the employee in the month. |
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| | (ii) | where the employee is above 55 years of age:| Above 55 but not more than 60 Years of Age |
| | Above 60 but not more than 65 Years of Age |
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| 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 |
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| | | | | |
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| 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)(i) | 6.75% of the employee’s ordinary wages excluding the non-pensionable element, and 9% of the non-pensionable element for the month subject to a maximum of $450; and |
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| | (a) | 9.375% of the employee’s ordinary wages excluding the non-pensionable element, and 12.5% of the non-pensionable element for the month subject to a maximum of $625; and |
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| | (a)(i) | 4.875% of the employee’s ordinary wages excluding the non-pensionable element, and 6.5% of the non-pensionable element for the month subject to a maximum of $325; and |
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| | (a) | 5.625% of the employee’s ordinary wages excluding the non-pensionable element, and 7.5% of the non-pensionable element for the month subject to a maximum of $375; and |
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| | (a)(i) | 4.875% of the employee’s ordinary wages excluding the non-pensionable element, and 6.5% of the non-pensionable element for the month subject to a maximum of $325; and |
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| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | (ii) | a further 9.375% of the employee’s ordinary wages excluding the non-pensionable element, and 12.5% of the non-pensionable element for the month subject to a maximum of $625; and |
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| | | (ii) | a further 5.625% of the employee’s ordinary wages excluding the non-pensionable element, and 7.5% of the non-pensionable element for the month subject to a maximum of $375; and |
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| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | | (b) | 21.5% of the additional wages payable to the employee in the month. |
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| | (b) | 12.5% of the additional wages payable to the employee in the month. |
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| | (b) | 14% of the additional wages payable to the employee in the month. |
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| | (b) | 7.5% of the additional wages payable to the employee in the month. |
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| | (b) | 11.5% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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2. Subject to paragraphs 6 to 14, with effect from 1st September 2011, the contributions payable by the employer (at full rates) and the amount recoverable from the wages of an employee (at graduated rates) —| (a) | who is in the pensionable service of the Government (not being a regular serviceman), including one on probation who has not been placed on the pensionable establishment; | | (b) | who is a Defence Executive Officer, SAF regular officer or SAF regular soldier in the contract service or pensionable service; | | (c) | who is a SAF regular military expert in the contract service; | | (d) | who is a temporary employee of the Government on contract specifically providing for gratuities; or | | (e) | who is in the regular service of the Police (Senior) Service and is a member of the INVEST Plan, |
| during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows: |
| (i) | where the employee is not more than 55 years of age:| 35 Years of Age and below |
| | Above 35 but not more than 50 Years of Age |
| | Above 50 but not more than 55 Years of Age |
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|---|
| 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 |
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| | | | | |
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| 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)(i) | 12% of the employee’s ordinary wages excluding the non-pensionable element, and 16% of the non-pensionable element for the month subject to a maximum of $800; and |
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| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | (a)(i) | 12% of the employee’s ordinary wages excluding the non-pensionable element, and 16% of the non-pensionable element for the month subject to a maximum of $800; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | (a)(i) | 9% of the employee’s ordinary wages excluding the non-pensionable element, and 12% of the non-pensionable element for the month subject to a maximum of $600; and |
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| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | | (b) | 21% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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| | (b) | 21% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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| | (b) | 17% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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| | (ii) | where the employee is above 55 years of age:| Above 55 but not more than 60 Years of Age |
| | Above 60 but not more than 65 Years of Age |
| |
|---|
| 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 |
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|---|
| | | | | |
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| 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)(i) | 6.75% of the employee’s ordinary wages excluding the non-pensionable element, and 9% of the non-pensionable element for the month subject to a maximum of $450; and |
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| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | (a)(i) | 4.875% of the employee’s ordinary wages excluding the non-pensionable element, and 6.5% of the non-pensionable element for the month subject to a maximum of $325; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (a)(i) | 4.875% of the employee’s ordinary wages excluding the non-pensionable element, and 6.5% of the non-pensionable element for the month subject to a maximum of $325; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
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| | | (b) | 14% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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| | (b) | 11.5% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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| | (b) | 11.5% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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3. Subject to paragraphs 6 to 14, with effect from 1st September 2011, the contributions payable by the employer (at full rates) and the amount recoverable from the wages of an employee (at graduated rates) —| (a) | who is in the pensionable service of the Government (not being a regular serviceman), including one on probation who has not been placed on the pensionable establishment; | | (b) | who is a Defence Executive Officer, SAF regular officer or SAF regular soldier in the contract service or pensionable service; | | (c) | who is a SAF regular military expert in the contract service; | | (d) | who is a temporary employee of the Government on contract specifically providing for gratuities; or | | (e) | who is in the regular service of the Police (Senior) Service and is a member of the INVEST Plan, |
| during the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows: |
| (i) | where the employee is not more than 55 years of age:| 35 Years of Age and below |
| | Above 35 but not more than 50 Years of Age |
| | Above 50 but not more than 55 Years of Age |
|
|---|
| 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 |
|
|---|
| | | | | |
|---|
| 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)(i) | 12% of the employee’s ordinary wages excluding the non-pensionable element, and 16% of the non-pensionable element for the month subject to a maximum of $800; and |
|
| | (a) | 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
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| | (a)(i) | 12% of the employee’s ordinary wages excluding the non-pensionable element, and 16% of the non-pensionable element for the month subject to a maximum of $800; and |
|
| | (a) | 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
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| | (a)(i) | 9% of the employee’s ordinary wages excluding the non-pensionable element, and 12% of the non-pensionable element for the month subject to a maximum of $600; and |
|
| | (a) | 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | (ii) | a further 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
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| | | (ii) | a further 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
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| | | (ii) | a further 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
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| | | (b) | 31% of the additional wages payable to the employee in the month. |
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| | (b) | 15% of the additional wages payable to the employee in the month. |
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| | (b) | 31% of the additional wages payable to the employee in the month. |
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| | (b) | 15% of the additional wages payable to the employee in the month. |
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| | (b) | 27% of the additional wages payable to the employee in the month. |
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| | (b) | 15% of the additional wages payable to the employee in the month. |
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| | (ii) | where the employee is above 55 years of age:| Above 55 but not more than 60 Years of Age |
| | Above 60 but not more than 65 Years of Age |
| |
|---|
| 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 |
|
|---|
| | | | | |
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| 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)(i) | 6.75% of the employee’s ordinary wages excluding the non-pensionable element, and 9% of the non-pensionable element for the month subject to a maximum of $450; and |
|
| | (a) | 9.375% of the employee’s ordinary wages excluding the non-pensionable element, and 12.5% of the non-pensionable element for the month subject to a maximum of $625; and |
|
| | (a)(i) | 4.875% of the employee’s ordinary wages excluding the non-pensionable element, and 6.5% of the non-pensionable element for the month subject to a maximum of $325; and |
|
| | (a) | 5.625% of the employee’s ordinary wages excluding the non-pensionable element, and 7.5% of the non-pensionable element for the month subject to a maximum of $375; and |
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| | (a)(i) | 4.875% of the employee’s ordinary wages excluding the non-pensionable element, and 6.5% of the non-pensionable element for the month subject to a maximum of $325; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (ii) | a further 9.375% of the employee’s ordinary wages excluding the non-pensionable element, and 12.5% of the non-pensionable element for the month subject to a maximum of $625; and |
|
| | | (ii) | a further 5.625% of the employee’s ordinary wages excluding the non-pensionable element, and 7.5% of the non-pensionable element for the month subject to a maximum of $375; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (b) | 21.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 12.5% of the additional wages payable to the employee in the month. |
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| | (b) | 14% of the additional wages payable to the employee in the month. |
|
| | (b) | 7.5% of the additional wages payable to the employee in the month. |
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| | (b) | 11.5% of the additional wages payable to the employee in the month. |
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| | (b) | 5% of the additional wages payable to the employee in the month. |
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4. Subject to paragraphs 6 to 14, with effect from 1st September 2011, the contributions payable by the employer (at graduated rates) and the amount recoverable from the wages of an employee (at graduated rates) —| (a) | who is an employee of a statutory body and in the pensionable service; or | | (b) | who is a temporary employee of a statutory body and on contract specifically providing for gratuities, |
| during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows: |
| (i) | where the employee is not more than 55 years of age:| 35 Years of Age and below |
| | Above 35 but not more than 50 Years of Age |
| | Above 50 but not more than 55 Years of Age |
|
|---|
| 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 |
|
|---|
| | | | | |
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| 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)(i) | 3% of the employee’s ordinary wages excluding the non-pensionable element, and 4% of the non-pensionable element for the month subject to a maximum of $200; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (a)(i) | 3% of the employee’s ordinary wages excluding the non-pensionable element, and 4% of the non-pensionable element for the month subject to a maximum of $200; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (a)(i) | 3% of the employee’s ordinary wages excluding the non-pensionable element, and 4% of the non-pensionable element for the month subject to a maximum of $200; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (b) | 9% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month. |
|
| | (b) | 9% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month. |
|
| | (b) | 9% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month. |
|
|
|
| | (ii) | where the employee is above 55 years of age:| Above 55 but not more than 60 Years of Age |
| | Above 60 but not more than 65 Years of Age |
| |
|---|
| 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 |
|
|---|
| | | | | |
|---|
| 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)(i) | 3% of the employee’s ordinary wages excluding the non-pensionable element, and 4% of the non-pensionable element for the month subject to a maximum of $200; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (a)(i) | 2.625% of the employee’s ordinary wages excluding the non-pensionable element, and 3.5% of the non-pensionable element for the month subject to a maximum of $175; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (a)(i) | 2.625% of the employee’s ordinary wages excluding the non-pensionable element, and 3.5% of the non-pensionable element for the month subject to a maximum of $175; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (b) | 9% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month. |
|
| | (b) | 8.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month. |
|
| | (b) | 8.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month. |
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5. Subject to paragraphs 6 to 14, with effect from 1st September 2011, the contributions payable by the employer (at graduated rates) and the amount recoverable from the wages of an employee (at graduated rates) —| (a) | who is an employee of a statutory body and in the pensionable service; or | | (b) | who is a temporary employee of a statutory body and on contract specifically providing for gratuities, |
| during the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows: |
| (i) | where the employee is not more than 55 years of age:| 35 Years of Age and below |
| | Above 35 but not more than 50 Years of Age |
| | Above 50 but not more than 55 Years of Age |
|
|---|
| 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 |
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|---|
| | | | | |
|---|
| 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)(i) | 6.75% of the employee’s ordinary wages excluding the non-pensionable element, and 9% of the non-pensionable element for the month subject to a maximum of $450; and |
|
| | (a) | 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | (a)(i) | 6.75% of the employee’s ordinary wages excluding the non-pensionable element, and 9% of the non-pensionable element for the month subject to a maximum of $450; and |
|
| | (a) | 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | (a)(i) | 6.75% of the employee’s ordinary wages excluding the non-pensionable element, and 9% of the non-pensionable element for the month subject to a maximum of $450; and |
|
| | (a) | 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | (ii) | a further 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | | (ii) | a further 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | | (ii) | a further 11.25% of the employee’s ordinary wages excluding the non-pensionable element, and 15% of the non-pensionable element for the month subject to a maximum of $750; and |
|
| | | (b) | 24% of the additional wages payable to the employee in the month. |
|
| | (b) | 15% of the additional wages payable to the employee in the month. |
|
| | (b) | 24% of the additional wages payable to the employee in the month. |
|
| | (b) | 15% of the additional wages payable to the employee in the month. |
|
| | (b) | 24% of the additional wages payable to the employee in the month. |
|
| | (b) | 15% of the additional wages payable to the employee in the month. |
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|
| | (ii) | where the employee is above 55 years of age:| Above 55 but not more than 60 Years of Age |
| | Above 60 but not more than 65 Years of Age |
| |
|---|
| 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 |
|
|---|
| | | | | |
|---|
| 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)(i) | 4.5% of the employee’s ordinary wages excluding the non-pensionable element, and 6% of the non-pensionable element for the month subject to a maximum of $300; and |
|
| | (a) | 9.375% of the employee’s ordinary wages excluding the non-pensionable element, and 12.5% of the non-pensionable element for the month subject to a maximum of $625; and |
|
| | (a)(i) | 2.625% of the employee’s ordinary wages excluding the non-pensionable element, and 3.5% of the non-pensionable element for the month subject to a maximum of $175; and |
|
| | (a) | 5.625% of the employee’s ordinary wages excluding the non-pensionable element, and 7.5% of the non-pensionable element for the month subject to a maximum of $375; and |
|
| | (a)(i) | 2.625% of the employee’s ordinary wages excluding the non-pensionable element, and 3.5% of the non-pensionable element for the month subject to a maximum of $175; and |
|
| | (a) | 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | (ii) | a further 9.375% of the employee’s ordinary wages excluding the non-pensionable element, and 12.5% of the non-pensionable element for the month subject to a maximum of $625; and |
|
| | | (ii) | a further 5.625% of the employee’s ordinary wages excluding the non-pensionable element, and 7.5% of the non-pensionable element for the month subject to a maximum of $375; and |
|
| | | (ii) | a further 3.75% of the employee’s ordinary wages excluding the non-pensionable element, and 5% of the non-pensionable element for the month subject to a maximum of $250; and |
|
| | | (b) | 18.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 12.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 11% of the additional wages payable to the employee in the month. |
|
| | (b) | 7.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 8.5% of the additional wages payable to the employee in the month. |
|
| | (b) | 5% of the additional wages payable to the employee in the month.”. |
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| | (b) | by deleting the words “or employed in an aided school by the managers of the school and” in paragraph 6(b); | | (c) | by deleting sub-paragraphs (a) to (f) of paragraph 8 and substituting the following sub-paragraphs:| “(a) | under item (a)(i) in column (1) of paragraph 1(i), instead of $800, 12% of the wages of the employee for that month; | | (b) | under item (a)(i) in column (3) of paragraph 1(i), instead of $800, 12% of the wages of the employee for that month; | | (c) | under item (a)(i) in column (5) of paragraph 1(i), instead of $600, 9% of the wages of the employee for that month; | | (d) | under item (a)(i) in column (1) of paragraph 1(ii), instead of $450, 6.75% of the wages of the employee for that month; | | (e) | under item (a)(i) in column (3) of paragraph 1(ii), instead of $325, 4.875% of the wages of the employee for that month; or | | (f) | under item (a)(i) in column (5) of paragraph 1(ii), instead of $325, 4.875% of the wages of the employee for that month.”; |
|
| | (d) | by deleting “$76,500” wherever it appears in paragraphs 9 and 10 and substituting in each case the words “the applicable amount”; | | (e) | by deleting paragraph 12 and substituting the following paragraph:“12. In computing the amount of ordinary wages for the purposes of paragraphs 9, 10 and 11 —| (a) | for the year beginning 1st January 2011, the amount of ordinary wages for any month which is in excess of —| (i) | $4,500 for the months of January to August; and | | (ii) | $5,000 for the months of September to December, |
| shall be disregarded; and |
| | (b) | for the year beginning 1st January 2012 and every subsequent year, the amount of ordinary wages for any month which is in excess of $5,000 shall be disregarded.”; |
|
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| | (f) | by inserting, immediately after sub-paragraph (d) of paragraph 14, the following sub-paragraph:| “(da) | “applicable amount” —| (i) | in respect of the year beginning 1st January 2011, means the sum of $79,333; and | | (ii) | in respect of the year beginning 1st January 2012 and every subsequent year, means the sum of $85,000;”; and |
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| | (g) | by deleting the words “, of a statutory board or an aided school” in paragraph 14(f)(i) and substituting the words “or of a statutory body”. |
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