Central Provident Fund (Self-employed Persons) Regulations

Central Provident Fund Act

(Chapter 36, Section 77(1)(a), (e) and (f))

Rg 25

G.N. No. S 303/1992

REVISED EDITION 1998

(1st January 1998)

[1st July 1992]

Citation

1. These Regulations may be cited as the Central Provident Fund (Self-Employed Persons) Regulations.

Definitions

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

“Comptroller” means the Comptroller of Income Tax appointed under section 5 of the Income Tax Act (Cap. 134) and includes a Deputy Comptroller or an Assistant Comptroller so appointed;

“income” means the assessable income from any trade, business, profession or vocation other than from employment under a contract of service ascertained in accordance with section 37(1) of the Income Tax Act;

“notice of computation” means the notice of computation issued under regulation 10;

“relevant public officer” means a person who is or was on the pensionable establishment in any of the public services and continues to be eligible to receive medical benefits under the terms of his service from the Government upon his retirement, but does not include a person on the Medisave-cum-Subsidised Outpatient (MSO) Scheme as described in the Government Instruction Manual relating to medical benefits;

“relevant year” means the year in respect of which any contributions are payable under these Regulations;

“self-employed person” means any person, being a citizen or permanent resident of Singapore, who derives from Singapore or receives from outside Singapore income in respect of any trade, business, profession or vocation other than employment under a contract of service.

[S 13/2003 wef 01/01/2003]

Application

3. These Regulations shall apply to a self-employed person who has derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation, income of more than $2,400 in any relevant year.

Amount of contributions

4.—(1) Subject to paragraph (2), every self-employed person to whom these Regulations apply shall pay contributions into the Fund on his own behalf at the applicable rate specified in the second column of the Schedule in respect of the period specified in the first column.

[S 13/2003 wef 01/01/2003]

(2) Every self-employed person to whom these Regulations apply and who is a relevant public officer for the whole or any part of 1997 or any subsequent relevant year shall, in respect of that year, pay contributions into the Fund on his own behalf equivalent to 6% of his income for that year or such other amount as may be determined by the Minister for Health.

(3) Subject to paragraphs (5) and (6), every self-employed person shall, before the end of any relevant year, pay contributions computed on the basis of his income stated in a notice of assessment issued by the Comptroller under section 72 or 72A of the Income Tax Act (Cap. 134) in respect of such income derived or received in the year preceding the relevant year and to be adjusted in the year immediately following the relevant year in accordance with regulation 5.

(4) Where, as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year, the notice of assessment in respect of his income derived or received in the preceding year has not been issued by the Comptroller, the self-employed person shall pay the contributions computed on the basis of the income stated in his most recent notice of assessment issued by the Comptroller.

(5) Where, as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year, no notice of assessment has been previously issued by the Comptroller to a self-employed person but the Comptroller has previously informed that person that on the basis of the income declared in the return of income submitted by him he is not liable to pay income tax, he shall pay the contributions on the basis of the income declared in such return.

(6) Where, as at 1st January of any relevant year, no notice of assessment has been previously issued by the Comptroller to a self-employed person but a notice of computation has been issued to that person, he shall pay the contributions on the basis of the income stated in the most recent notice of computation.

(7) Contributions payable under this regulation may be paid to the Board in instalments at the end of each month so long as the total amount of contributions is paid before the end of the relevant year.

[S 37/2002 wef 01/01/2002]

Recomputation of contributions

5.—(1) When the notice of assessment in respect of the income derived or received by a self-employed person in any relevant year is subsequently issued by the Comptroller after the end of the relevant year, the amount of contributions payable by the person shall be recomputed on the basis of the amount of income stated in that assessment.

(2) Where a self-employed person’s income in any relevant year is not stated in a notice of assessment because his income is not chargeable to tax, the amount of contributions payable for that year may be recomputed on the basis of the amount of income assessed by the Comptroller and stated in the notice of computation.

(3) Where the notice of assessment in respect of income of a self-employed person for any relevant year is amended or varied on appeal or where a notice of additional assessment has been issued by the Comptroller, the amount of contributions payable by him for that year shall be recomputed by taking into account the amount of income which has been varied or added.

Contributions payable if assessment of wife’s income under husband’s name

6. Where a married woman who is self-employed has not elected for separate assessment under section 51(6) of the Income Tax Act (Cap. 134) and accordingly her income has been charged in the name of her husband under section 51 (1) of that Act, any reference in regulation 4 or 5 —

(a)	to her notice of assessment shall be construed as a reference to the notice of assessment issued in the name of her husband; and
(b)	to her income stated in such notice of assessment shall be construed as a reference to such proportion of the amount of income stated in the notice of assessment as is attributable to income derived or received by her and apportioned in such manner as the Comptroller may determine.

Additional contributions

7.—(1) Where the contributions paid by a self-employed person for any relevant year recomputed in accordance with regulation 5 exceed the contributions already paid by him for that year, the self-employed person shall make such amount of additional contributions as is equivalent to the difference to the Fund.

(2) The self-employed person shall contribute the amount of the difference referred to in paragraph (1) within 30 days or such other extended time as the Board may allow after the date of issue of the notice of computation.

Application to reduce contributions

8.—(1) This regulation shall apply to a self-employed person who during the relevant year was also employed as an employee and where contributions in respect of such employment have been made to the Board.

(2) Any self-employed person to whom this regulation applies may apply in writing to the Board to reduce the amount of contributions he is liable to pay under these Regulations so that the aggregate amount of all contributions paid into his account (excluding contributions paid in respect of additional wages) for the relevant year does not exceed the maximum amount determined in accordance with paragraph (3).

(3) The maximum amount referred to in paragraph (2) shall be —

(a)

the maximum amount specified in the second column of the Schedule applicable to the applicant; or

[S 13/2003 wef 01/01/2003]

(b)

a proportion of 12 times the maximum amount of contributions an employer is liable to pay in respect of the applicant’s ordinary wages for the month as prescribed in the First Schedule to the Act, the Schedule to the Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21), the First or Second Schedule to the Central Provident Fund (Government Employees) Regulations (Rg 23) or the Schedule to the Central Provident Fund (Approved Employees’ Scheme) Regulations (Rg 24), as the case may be,

whichever is the higher.

(4) For the purposes of paragraph (3)(b), the proportion shall be —

(a)	ascertained by reference to such proportion of the contributions the Minister has under section 13(4) of the Act directed the Board to pay into the medisave account of the applicant; and
(b)	determined and computed in such manner as the Board may think fit.

Contributions paid in excess

9.—(1) Subject to paragraphs (2) and (3), where the Board is satisfied that the amount of contributions for any relevant year recomputed in accordance with regulation 5 is less than the amount of contributions already paid for that year, the Board may —

(a)	treat the amount of contributions paid in excess as payment towards any future contributions which he is liable to pay; or
(b)	refund the amount of contributions paid in excess and interest thereon to the self-employed person if he applies in writing for such refund within one year of the date of issue of the notice of computation.

(2) Where the self-employed person has not made an application for refund under paragraph (1)(b) within the time specified therein or if any amount is due to the Fund, the Board may retain the whole or any part of the amount of contributions paid in excess and set them off against any contributions or interest thereon as is due or may become due.

(3) The Board may require any person who claims to be entitled to any refund under this regulation or to have paid any excess contributions to the Fund to furnish such information to the Board as may be necessary.

Notice of computation

10. The Board may, in consultation with the Comptroller, carry out the recomputation referred to in regulation 5 and the self-employed person shall be notified in writing of the amount of his income for any relevant year, the amount of additional contributions payable or the amount paid in excess for that year.

Deferment of payment of small contributions

11. Notwithstanding regulation 7, where the amount of additional contributions payable for any relevant year —

(a)	is less than one dollar, it shall be disregarded; or
(b)	is less than such amount as the Board may determine, payment of the additional contributions may be deferred till the end of the year immediately following the relevant year or such other later time as the Board may allow.

Contributions payable by persons who have not received assessment from Comptroller

12.—(1) Notwithstanding regulation 4 and subject to paragraph (2), where a self-employed person as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year has not previously received any notice of assessment from the Comptroller or any notice from the Comptroller informing him that on the basis of the income declared in his return of income, he is not liable to pay income tax, he shall pay contributions on his own behalf equivalent to —

(a)	$90 in respect of the period from 1st July to 31st December 1992;
(b)	$180 in respect of the period from 1st January to 31st December 1993;
(c)	$240 in respect of the period from 1st January to 31st December 1994;
(d)	$300 in respect of the period from 1st January to 31st December 1995;
(e)	$360 in respect of the period from 1st January to 31st December 1996;
(f)	$360 in respect of the period from 1st January to 31st December 1997 if the self-employed person has not attained 35 years of age before 1st January 1997 for the whole or any part of that period;
(g)	$420 in respect of the period from 1st January to 31st December 1997 if the self-employed person has attained 35 years of age before 1st January 1997 and is not a relevant public officer for the whole or any part of that period;
(h)	$360 in respect of any relevant year after 1997 if he is a relevant public officer for the whole or any part of that relevant year ; [S 37/2002 wef 01/01/2002]
(i)	$360 in respect of the relevant year beginning 1st January 1998 or any subsequent relevant year if the self-employed person has not attained 35 years of age on 1st January in that revelant year;
(j)	$420 in respect of the relevant year beginning 1st January 1998 or any subsequent relevant year if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year; and
(k)	$480 in respect of the relevant year beginning 1st January 1998 or any subsequent relevant year if the self-employed person has attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year.

(2) If the amount of contributions a self-employed person would have been liable to pay, if his contributions were computed in accordance with regulation 4, is less than the amount specified in paragraph (1), he may pay such lesser amount if he proves to the satisfaction of the Board, with such supporting evidence as the Board may require, that the amount of his income is such as would render him liable to pay the lesser amount.

(3) The contributions payable under this regulation for any relevant year may be paid to the Board in instalments at the end of each month so long as the total amount of contributions is paid before the end of the relevant year.

[S 37/2002 wef 01/01/2002]

(4) The Board shall not be required to recompute the amount of contributions payable under this regulation.

Contributions payable notwithstanding objection or appeal

13. The contributions payable under these Regulations shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal against the notice of assessment issued by the Comptroller unless the Board extends the time within which the payment is to be made.

Voluntary contributions

14. Without prejudice to regulations 4, 5, 7 and 12, a self-employed person may at any time contribute voluntarily to the Fund a sum additional to that payable by him under these Regulations.

Registration

15.—(1) Every self-employed person shall, before 31st December 1992 or within 3 months of the commencement of his trade, business, profession or vocation, whichever is the later, obtain, complete and submit to the Board a registration form as may be determined by the Board unless he has been otherwise notified by the Board.

(2) Every self-employed person, whose particulars have been provided by the Comptroller or any other authority or who has completed and submitted the registration form to the Board, shall be registered and allotted a reference number.

(3) Every registered self-employed person who ceases to be engaged in his trade, business, profession or vocation shall inform the Board in writing within one month of such cessation and if he subsequently resumes his trade, business, profession or vocation, he shall inform the Board in writing within one month after so resuming.

Request for information and returns

16. The Board may, by notice in writing, require —

(a)	any person to furnish, within the time specified in the notice or such other extended time as the Board may allow, any information that may be required by the Board for the purpose of inquiring into or ascertaining that person’s or any other person’s liability under these Regulations; or
(b)	any self-employed person, within the time specified in the notice or such other extended time as the Board may allow, to complete and deliver to the Board any return specified therein including a return of income for any relevant year or any other previous year.

Transmission of information by Comptroller

17. The Comptroller may transmit to the Board information on the amount of contributions payable by every self-employed person who has submitted a return of income under the Income Tax Act (Cap. 134) and computed in accordance with the provisions of regulation 4 on the basis of the income assessed by the Comptroller for the relevant year of assessment or any previous year of assessment.

Manner of payment

18. All contributions to the Fund may be paid —

(a)	in cash at the Board’s main office; [S 799/2004 wef 01/01/2005]
(b)	by money order, postal order or cheque drawn on any bank in Singapore delivered or sent by post to the Board’s office; or
(c)	in such other manner as the Board may from time to time determine in any particular case or class of cases.

Forms

19. All payment of contributions to the Fund shall be accompanied by such duly completed forms as the Board may determine and require for that purpose.

Service of notices

20.—(1) A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post and to the last known address of such person.

[S 827/2005 wef 01/01/2006]

(2) Where a person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of these Regulations is informed of the fact that there is a registered letter awaiting him at a post office and he refuses or neglects to take delivery of the letter, the notice shall be deemed to have been served upon him on the date on which he was informed that there was a registered letter awaiting him at the post office.

Notice of change of address

21.—(1) Every self-employed person liable to pay contributions under these Regulations shall forthwith inform the Board in writing of any change of his address, except that a self-employed person who changes his residential address shall be deemed to have informed the Board of such change in compliance with this paragraph upon his making a report thereof under section 8 of the National Registration Act (Cap. 201).

(2) Where any person has changed his address without informing the Board as required under paragraph (1), any notice or document given or served on him by posting the notice or document or a copy thereof to him at his last known address shall be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.

Exemption

22. The Minister, or such other person as he may in writing authorise, may in his discretion exempt any person or class of persons from any or all of the provisions of these Regulations.

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