No. S 482
Central Provident Fund Act
(Chapter 36)
Central Provident Fund (Permanent Residents — Employees) (Amendment) Regulations 2010
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 2010 and shall come into operation on 1st September 2010.
Amendment of Schedule
2.  The Schedule to the Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21) is amended by deleting paragraphs 3 and 4 and substituting the following paragraphs:
3.  Subject to paragraphs 5 to 8, with effect from 1st September 2010, 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:
 
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
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.
 
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)
(12)
(13)
Exceeding $50 but not exceeding $500
An amount equal to 15% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.0997 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0730 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0531 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0365 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0365 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(a) 15% of the total amount of the employee’s wages for the month; and
 
(a) 0.0997 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0730 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0531 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0365 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0365 of the difference between the total amount of the employee’s wages for the month and $50; and
 
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
Exceeding $750 but not exceeding $1,200
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(a) 15% of the total amount of the employee’s wages for the month; and
 
(a) $69.825 and 0.2035 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $51.15 and 0.1378 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $37.20 and 0.088 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $25.575 and 0.0458 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $25.575 and 0.0458 of the difference between the total amount of the employee’s wages for the month and $750; and
 
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
Exceeding $1,200 but not exceeding $1,500
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(a) 15% of the total amount of the employee’s wages for the month; and
 
(a) $161.40 and 0.212 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $113.16 and 0.1728 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $76.80 and 0.144 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $46.20 and 0.121 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $46.20 and 0.121 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) 30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
Exceeding $1,500
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 —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 16% of the employee’s ordinary wages for the month subject to a maximum of $720; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 13% of the employee’s ordinary wages for the month subject to a maximum of $585; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 10.5% of the employee’s ordinary wages for the month subject to a maximum of $472.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
(a) 10.5% of the employee’s ordinary wages for the month subject to a maximum of $472.50; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 20% 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) 20% 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) 16% 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) 13% 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) 10.5% 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) 10.5% 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 September 2010, 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:
 
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
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.
 
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)
(12)
(13)
Exceeding $50 but not exceeding $500
An amount equal to 15% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.0997 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0730 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0531 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0365 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0365 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to the sum of 0.3 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.18 of the difference between the total amount of the employee’s wages for the month and $500.
An amount equal to the sum of —
An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
(a) 15% of the total amount of the employee’s wages for the month; and
 
(a) 0.0997 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0730 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a)0.0531 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0365 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0365 of the difference between the total amount of the employee’s wages for the month and $50; and
 
 
(b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.3 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.18 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500.
 
Exceeding $750 but not exceeding $1,200
An amount equal to the sum of —
An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(a) 15% of the total amount of the employee’s wages for the month; and
 
(a) $69.825 and 0.2035 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $51.15 and 0.1378 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $37.20 and 0.088 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $25.575 and 0.0458 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $25.575 and 0.0458 of the difference between the total amount of the employee’s wages for the month and $750; and
 
 
(b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
Exceeding $1,200 but not exceeding $1,500
An amount equal to the sum of —
An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750.
An amount equal to the sum of —
An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
(a) 15% of the total amount of the employee’s wages for the month; and
 
(a) $161.40 and 0.212 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $113.16 and 0.1728 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $76.80 and 0.144 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $46.20 and 0.121 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $46.20 and 0.121 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
 
(b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750.
 
Exceeding $1,500
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 —
An amount equal to the sum of —
An amount equal to the sum of —
 
(a) 30% of the employee’s ordinary wages for the month subject to a maximum of $1,350; and
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 30% of the employee’s ordinary wages for the month subject to a maximum of $1,350; and
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 26% of the employee’s ordinary wages for the month subject to a maximum of $1,170; and
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
(a) 20.5% of the employee’s ordinary wages for the month subject to a maximum of $922.50; and
(a)12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
(a) 13% of the employee’s ordinary wages for the month subject to a maximum of $585; and
(a)7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and
(a) 10.5% of the employee’s ordinary wages for the month subject to a maximum of $472.50; and
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 30% 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) 30% 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) 26% 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) 20.5% 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) 13% 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) 10.5% 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.".”.

Made this 30th day of August 2010.

LOH KHUM YEAN
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-10 VOT1; AG/LLRD/SL/36/2010/21 Vol. 1]
(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).