Enlistment (Loss of Salaries and Wages — Reimbursement) Regulations

Enlistment Act

(Chapter 93, Sections 24 and 33)

Rg 5

REVISED EDITION 1999

(1st April 1999)

[28th April 1978]

Citation

1. These Regulations may be cited as the Enlistment (Loss of Salaries and Wages — Reimbursement) Regulations.

Definitions

2. In these Regulations, unless the context otherwise requires —

“make-up pay”, in relation to any person, means the amount by which his civilian remuneration exceeds his service remuneration;

“self-employed person” means a person entitled to claim reimbursement under section 24(1) of the Act.

Claim by person employed by one or more employers

3.—(1) An employer of a person who is required to or agrees to perform —

(a)	service under section 14(1)(b) of the Act in the Special Constabulary or in the Vigilante Corps or in the division of the Singapore Armed Forces known as the People's Defence Force;
(b)	service under section 14 (1)(b) or 14(2) of the Act;
(c)	voluntary service in the division of the Singapore Armed Forces known as the People's Defence Force under the Singapore Armed Forces Act (Cap. 295), and the regulations made thereunder or in the Special Constabulary under the Police Force Act (Cap. 235) and the regulations made thereunder; or
(d)	mobilised service,

shall submit the following particulars on such forms as may be provided by the designated authority:

(i)	the usual rate of civilian remuneration payable to the person so employed on the day immediately preceding the date of the commencement of any such service;
(ii)	the allowances ordinarily regarded as forming part of the civilian remuneration received by that person for a period of 6 months (or for such period if different during which that person was in receipt of the allowances) immediately prior to the date of the commencement of any such service; and
(iii)	such other information in connection with any claim for make-up pay as may be required by the designated authority.

(2) An employer who has received the forms referred to in paragraph (1) shall fill in the required particulars, sign and forward the forms to the unit of the person so employed so as to reach the unit 21 days prior to the date of the commencement of the service.

(3) In determining any claim for make-up pay, the designated authority may disregard any allowance which has been certified by an employer as forming part of the civilian remuneration payable to the person so employed if it is established that any such allowance had not in fact been paid to the person making a claim for make-up pay for a period of at least 6 months prior to the date of the commencement of any such service.

(4) An employer of a person making a claim for make-up pay under this regulation shall provide such information relating to the computation of civilian remuneration as the designated authority may require.

(5) For the purposes of this regulation, "employer" includes an employer of a person who is employed by more than one employer.

Claim by self-employed as well as gainfully employed person

4. Any person who immediately prior to the performance of —

(a)	service under section 14(1)(b) of the Act in the Special Constabulary;
(b)	service in the Vigilante Corps;
(c)	service in the division of the Singapore Armed Forces known as the People's Defence Force;
(d)	service under section 14 (1)(b) or 14(2) of the Act;
(e)	voluntary service in the division of the Singapore Armed Forces known as the People's Defence Force under the Singapore Armed Forces Act (Cap. 295), and the regulations made thereunder;
(f)	service in the Special Constabulary under the Police Force Act (Cap. 235) and the regulations made thereunder; or
(g)	mobilised service,

was self-employed as well as gainfully employed under a contract of service, that person shall be entitled to claim make-up pay from the designated authority on such forms as the designated authority may provide.

Claim by self-employed person

5.—(1) A self-employed person who is required to perform service shall be entitled to claim make-up pay from the designated authority on such forms as the designated authority may provide.

(2) The civilian remuneration of a self-employed person may, at his option, be calculated on the basis of —

(a)	the average remuneration derived from self-employment during the period of 6 months immediately prior to the performance of service, excluding any period where he is not self-employed; or
(b)	the average remuneration derived from self-employment calculated from the tax assessment issued by the Comptroller of Income Tax in respect of his assessable income from trade for the year in which he performs the service.

(3) Where a serviceman has opted for the basis of calculation under paragraph (2)(b), the serviceman shall submit to the designated authority —

(a)	the tax assessment issued by the Comptroller of Income Tax in respect of his income from trade for the year in which he performs the service for which he is claiming make-up pay; or
(b)	if that tax assessment is not immediately available, the latest tax assessment that was issued to him, and subsequently the tax assessment for the year in which he performs the service as soon as it is issued by the Comptroller of Income Tax.

(4) Where a serviceman has opted for the basis of calculation under paragraph (2)(b) and make-up pay has been paid based on this remuneration in respect of a year other than the year in which he performs the service, an adjustment shall be made to the amount of the make-up pay when the designated authority is furnished with a copy of his tax assessment issued in respect of his remuneration for the year in which he performs the service.

(5) Where upon any adjustment made under paragraph (4) it appears that a serviceman —

(a)	has been underpaid, a sum equal to the amount of the shortfall shall be payable to the serviceman; or
(b)	has been overpaid, a sum equal to the amount paid in excess shall be recoverable from the serviceman.

(6) Any option made by a self-employed person under paragraph (2) in respect of any particular claim for make-up pay shall be irrevocable.

(7) A claim by a self-employed person shall be supported by such documentary evidence as the designated authority may require for any particular claim or classes of claims.

Claim by person required to perform further operationally ready national service

6.—(1) The Commanding Officer of a person who has performed further operationally ready national service under section 118(16) of the Singapore Armed Forces Act (Cap. 295), shall certify the duration of such service and the amount of service remuneration that has been paid to the person on such forms as the designated authority may provide.

(2) Any person who, immediately prior to the performance of further operationally ready national service under section 118(16) of the Singapore Armed Forces Act (Cap. 295), was gainfully employed under a contract of service shall be entitled to claim make-up pay from his employer or employers, as the case may be, upon production of the certificate referred to in paragraph (1) except that —

(a)	where the person is gainfully employed under a contract of service by 2 or more employers, each of the employers concerned shall only be liable to pay the make-up pay in the proportion that the civilian remuneration paid by each of the employers bears to the total civilian remuneration that the operationally ready national serviceman receives from all his employers;
(b)	where the person is self-employed as well as gainfully employed under a contract of service, his employer shall only be liable to pay the make-up pay in the proportion that the civilian remuneration paid by the employer bears to the total amount received by the operationally ready national serviceman from his civilian remuneration.

Time limit

7. A person making a claim for make-up pay under these Regulations shall submit his claim to the designated authority through the Commanding Officer or other equivalent officer in charge of the unit in which he is serving on the date of the commencement of service and in any case not later than 3 months from the date of the payment to him of any service remuneration.

Designated authorities

8.—(1) The designated authority for the purposes of a claim made under these Regulations, the provision of forms in respect of such claims and all other matters relating thereto shall be —

(a)	the Singapore Armed Forces Paymaster, in the case of persons serving in the Singapore Armed Forces;
(b)	the Commandant of the Special Constabulary, in the case of persons serving in the Special Constabulary under section 14(1)(b) of the Act;
(c)	the Commandant of the Vigilante Corps, in the case of persons serving in the Vigilante Corps under section 14(1)(b) of the Act;
(d)	the Head of Personnel of the Singapore Police Force under section 14(1)(b) of the Act;
(e)	the Head of Manpower of the Singapore Civil Defence Force, in the case of persons serving in the Singapore Civil Defence Force; or
(f)	the Chief of the Airport Fire and Rescue Service, in the case of persons serving in the Airport Fire and Rescue Service.

(2) The designated authority for the purposes of a claim made under regulation 5 shall be the Self-employed Reimbursement Board, which shall consist of —

(a)	the Comptroller of Income Tax who shall be the chairman of the Board;
(b)	2 officers each to be nominated by the Permanent Secretary to the Ministry of Defence and the Permanent Secretary to the Ministry of Manpower; and
(c)	an officer nominated from time to time by the Permanent Secretary to the Ministry of Home Affairs, in the case of persons serving in the Special Constabulary, Vigilante Corps and the Singapore Civil Defence Force.

Power to obtain information and call for returns

9.—(1) A designated authority or any officer authorised by the designated authority may for the purposes of these Regulations by notice in writing require any person —

(a)	to furnish any information within such time as may be specified in the notice; and
(b)	to attend personally before the designated authority and to produce for examination any records or documents as the designated authority may consider necessary.

(2) A designated authority or any officer authorised by the designated authority shall at all times have full and free access to all lands, buildings, places, books, documents and other papers for the purposes of these Regulations and may inspect, copy or make extracts from such books, documents or papers, or take possession of any such books, documents or papers if in the opinion of the designated authority —

(a)	the inspection, copying or extraction thereof cannot reasonably be performed without taking possession thereof;
(b)	the books, documents or papers may be interfered with or destroyed unless possession thereof is taken; or
(c)	the books, documents or papers may be required as evidence in any proceedings instituted or commenced under these Regulations.

(3) Any person who —

(a)	fails to comply with any of the provisions of this regulation;
(b)	fails to give free access to all lands, buildings, places, books, documents and other papers;
(c)	refuses to allow inspection, copying or making of extracts or allow to take possession of any books, documents or papers; or
(d)	fails to comply with regulation 3(2) and (4),

shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.

(4) In this regulation, unless the context otherwise requires —

“person” includes an individual, a company, a body of persons and a partnership;

“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, time books in whatever form they may be kept, bank statements and other documents.

Disputes

10.—(1) For the purpose of dealing with notices of disputes under this regulation, the Claims Disputes Officer shall be —

(a)	the Director of Finance, in respect of disputes arising from claims by persons serving in the Singapore Armed Forces;
(b)	the Commissioner of Police, in respect of disputes arising from claims by persons serving in the Special Constabulary or in the Vigilante Corps;
(c)	the Head (Finance) of the Civil Aviation Authority of Singapore, in respect of disputes arising from claims by persons serving in the Airport Fire and Rescue Service; or
(d)	the Commissioner of Civil Defence, in respect of disputes arising from claims by persons serving in the Singapore Civil Defence Force.

(2) Notice of any dispute that may arise and which may be submitted to the Minister under section 24 of the Act shall be forwarded to the Claims Disputes Officer.

(3) Such notice shall reach the Claims Disputes Officer not later than 3 weeks from the date on which the decision of the designated authority on a claim is given.

(4) Notice of any dispute shall be in writing and shall include the following particulars:

(a)	the amount of reimbursement or make-up pay claimed; and
(b)	the grounds of the dispute together with the decision of the designated authority,

and shall be accompanied by the necessary documentary evidence.

Penalty

11. Any person who gives false or misleading information in respect of any matter arising out of these Regulations, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.

[G.N. Nos. S 91/78; S 408/88; S 558/91]

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