Central Provident Fund Act
(Chapter 36, Section 76(3))
Central Provident Fund (Contributions
to Community Fund [SINDA]) Rules
R 5
G.N. No. S 157/1992

REVISED EDITION 1998
(1st January 1998)
[1st April 1992]
Citation
1.  These Rules may be cited as the Central Provident Fund (Contributions to Community Fund [SINDA]) Rules.
Definitions
2.  In these Rules, unless the context otherwise requires —
“employee” means an employee belonging to the Indian community;
“Fund” means the fund established by SINDA for educational, social or economic advancement of the Indian community;
“Indian community” means every person of Indian descent and includes Bangladeshis, Bengalis, Gujaratis, Parsees, Sikhs, Sinhalese, Telegus, Pakistanis, Sri Lankans, Goanese, Malayalees, Punjabis, Sindhis and Tamils;
“SINDA” means the Singapore Indian Development Association.
Employer to deduct contributions
3.—(1)  Every employer shall, on or after 1st April 1992, deduct from the monthly wages of each employee who desires to contribute to the Fund contributions at the appropriate rate set out in the Schedule.
(2)  Subject to paragraph (3), all contributions deducted by an employer shall be paid into the Fund within 14 days after the end of each month.
(3)  SINDA may, on the application of any employer or class of employers, extend the time specified in paragraph (2) by not more than 7 days.
Opting out
4.  An employee who does not desire to contribute to the Fund shall notify his employer by completing the appropriate form provided by SINDA stating that he does not desire to contribute to the Fund.
Contributions by 2 or more employers
5.  Where an employee is employed by 2 or more employers concurrently and the amounts deductible from his wages in a month in the aggregate exceed the maximum amount set out in the Schedule, SINDA may, on the application of the employee, direct that the amounts deductible from his wages by all or any of his employers be reduced so that in any month the aggregate does not exceed the maximum amount set out in the Schedule.
Refund
6.—(1)  Where SINDA is satisfied that any amount has been paid in error to the Fund by any person, SINDA may, subject to paragraphs (2) and (3), refund the amount so paid in error to the person.
(2)  Where the refund of any amount paid in error is not claimed by any person within one year of the date on which the amount was paid by him, the amount paid in error shall not be refunded but shall be deemed to have been properly paid under these Rules by the person.
(3)  No refund shall be made under this rule except with the consent of SINDA which may require any person who claims to have paid any amount to the Fund in error to make a written application for refund and to furnish such information as SINDA may require to determine the amount so paid.
Register
7.—(1)  Every employer shall prepare and keep a register showing the name, address, rate of pay and allowances, the amount earned, the amount deducted from the earning of each employee as contributions to the Fund and such other particulars as may be prescribed from time to time.
(2)  SINDA may, by notice in writing to any employer, require the employer to furnish to SINDA, within the time specified in the notice, any information concerning the total number of employees belonging to the Indian community and the amount deducted from the earning of each employee as contribution to the Fund.
Contributions in excess of or less than appropriate rate
8.—(1)  An employee who desires to contribute in excess of the appropriate rate set out in the Schedule may give to his employer written notice to that effect, and thereafter, so long as he is employed by that employer, the employer shall make the deductions from his wages for each month until such time, not being less than 6 months from the giving of the previous notice, the employee gives further written notice to his employer of his desire to cease to have the monthly contributions deducted from his wages.
(2)  An employee who is unable to contribute to the Fund at the appropriate rate set out in the Schedule shall notify his employer by completing the form provided by SINDA of his intention to contribute a lesser amount to the Fund and thereafter the employer shall deduct for each month the lesser amount from the wages of the employee and pay the amount to the Fund.
Forms
9.  For the purposes of these Rules, SINDA may provide such forms as it may consider necessary.