Central Provident Fund (Government Employees) Regulations

Central Provident Fund Act

(CHAPTER 36, Section 77(1))

Rg 23

REVISED EDITION 1993

(1st April 1993)

[1st January 1990]

Citation

1. These Regulations may be cited as the Central Provident Fund (Government Employees) Regulations.

Definitions

1A. In these Regulations —

“foreign employee” means an employee of the Government employed in Singapore on —

(a)	an employment pass or a professional Visit Pass issued by the Controller of Immigration under the Immigration Regulations [Rg 1]; or
(b)	a work permit issued by the Controller of Work Permits under the Employment of Foreign Workers Act;

“permanent resident” means a person who holds a valid entry permit or re-entry permit issued by the Controller of Immigration under the Immigration Act [Cap. 133].

[S 572/95 wef 01/08/1995]

Contribution payable in respect of certain Government employees

2.—(1) The contributions payable in respect of the following classes of employees of the Government shall be in accordance with the rates set out in the First Schedule instead of the rates set out in the Schedule to the Act:

(a)	employees who are in pensionable employment including employees on probation who have not been placed on the pensionable establishment;
(b)	employees in the regular service of the Singapore Armed Forces and who are in pensionable employment; and
(c)	temporary employees on contract specifically providing for gratuities.

(2) Where on or after 1st August 1995 —

(a)	a foreign employee within the class referred to in paragraph (1)(a) or (b) becomes a permanent resident; or
(b)	a permanent resident becomes an employee of the Government within the class referred to in paragraph (1)(a) or (b),

the contributions payable in respect of that employee for a period of 2 years from the date he became a permanent resident shall be in accordance with the rates of contributions set out in paragraphs 1A and 1B of the First Schedule.

(3) Where on or after 1st August 1995 —

(a)	a foreign employee who is in the non-pensionable establishment becomes a permanent resident; or
(b)	a permanent resident becomes an employee of the Government in the non-pensionable establishment,

the contributions payable in respect of that employee shall be in accordance with the rates of contributions set out in paragraphs 1A and 1B of the Second Schedule.

(4) Notwithstanding paragraphs (2) and (3), where —

(a)

the contributions paid in respect of a foreign employee immediately before he became a permanent resident were in accordance with the rates of contributions set out in paragraph 1 of the First Schedule or paragraph 1 of the Second Schedule, those rates of contributions shall continue to apply in respect of that employee; or

(b)

the employer and the foreign employee have agreed that the contributions payable in respect of that employee shall be in accordance with the rates of contributions set out in paragraph 1 of the First Schedule or paragraph 1 of the Second Schedule and have, in the manner determined by the Board, informed the Board of such agreement, those rates of contributions shall apply in respect of the employee.

[S 572/95 wef 01/08/1995]

Contribution payable in respect of other Government employees

3. The contributions payable in respect of employees of the Government other than those specified in regulation 2 shall be in accordance with the rates set out in the Second Schedule instead of the rates set out in the Schedule to the Act.

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