Central Provident Fund (Workfare Income Supplement Scheme) Regulations

Central Provident Fund Act

(CHAPTER 36, Section 57F)

Rg 36

G.N. No. S 717/2007

REVISED EDITION 2008

(2nd June 2008)

[28th December 2007]

Citation

1. These Regulations may be cited as the Central Provident Fund (Workfare Income Supplement Scheme) Regulations.

Definitions

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

“annual value” has the same meaning as in section 2 of the Property Tax Act (Cap. 254);

“average monthly wage” means the average amount of wages received by an employee in a month;

“benefit” means any cash payment or relevant contribution;

“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the same meanings as in section 57A of the Act;

“employed eligible member” means an eligible member who is an employee at the time his eligibility to receive any benefit under the Scheme is assessed;

“income” and “self-employed person” have the same meanings as in regulation 2 of the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25);

“relevant year” means the year in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;

“self-employed eligible member” means an eligible member who is a self-employed person at the time his eligibility to receive any benefit under the Scheme is assessed.

(2) For the purposes of these Regulations —

(a)	a person shall be treated as having attained “the age of 35 years” or “35 years of age” on the thirty-fifth anniversary of the day of his birth;
(b)	a person shall be treated as having attained 45, 55 or 60 years of age on the forty-fifth, fifty-fifth or sixtieth anniversary, respectively, of the day of his birth.

Eligibility criteria for employee

3.—(1) A member (being an employee at the time his eligibility to receive any benefit under the Scheme is assessed) shall be an eligible member for the purposes of Part VIA of the Act and these Regulations if he satisfies all of the following requirements:

(a)

he is a Singapore citizen, or becomes a Singapore citizen on or before 1st January in the year immediately following the relevant year;

(b)

he attains the age of 35 years on or before 31st December in the relevant year;

(c)

he was residing in a property with an annual value not exceeding $10,000 on 31st December in the year immediately preceding the relevant year;

(d)

he has worked as an employee for a period of at least —

(i)	3 months in any 6 consecutive months in the relevant year; or
(ii)	6 months in the relevant year; and

(e)

he earned an average monthly wage of more than $50 but less than $1,500 during the period referred to in sub-paragraph (d).

(2) Where a member (being an employee at the time his eligibility to receive any benefit under the Scheme is assessed) fails to satisfy any requirement under paragraph (1), he may nevertheless be an eligible member for the purposes of Part VIA of the Act and these Regulations if the Board waives that requirement in relation to him.

Eligibility criteria for self-employed person

4.—(1) A member (being a self-employed person at the time his eligibility to receive any benefit under the Scheme is assessed) shall be an eligible member for the purposes of Part VIA of the Act and these Regulations if he satisfies all of the following requirements:

(a)

he is a Singapore citizen, or becomes a Singapore citizen on or before 1st January in the year immediately following the relevant year;

(b)

he attains the age of 35 years on or before 31st December in the relevant year;

(c)

he was residing in a property with an annual value not exceeding $10,000 on 31st December in the year immediately preceding the relevant year;

(d)

either of the following applies to him:

(i)

he commenced working as a self-employed person before the relevant year, and has worked as a self-employed person in the relevant year; or

(ii)

he commenced working as a self-employed person during the relevant year, and has worked as a self-employed person for a period of at least —

(A)	3 months in any 6 consecutive months in the relevant year; or
(B)	6 months in the relevant year;

(e)

he has derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation —

(i)	income of more than $600 but less than $18,000 in the relevant year; and
(ii)	if sub-paragraph (d)(ii) applies to him, an average monthly income of more than $50 but less than $1,500 during the period referred to in sub-paragraph (d)(ii); and

(f)

he has paid every contribution which he is liable to pay under the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25).

(2) Where a member (being a self-employed person at the time his eligibility to receive any benefit under the Scheme is assessed) fails to satisfy any requirement under paragraph (1), he may nevertheless be an eligible member for the purposes of Part VIA of the Act and these Regulations if the Board waives that requirement in relation to him.

(3) In paragraph (1)(e), “average monthly income”, in relation to a member to whom paragraph (1)(d)(ii) applies, means the amount ascertained in accordance with the formula:

A/B,

where A

is the income which he has derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation, in the relevant year; and

is the number of months in the period referred to in paragraph (1)(d)(ii), during which he has worked as a self-employed person.

Benefits of employed eligible member under Scheme

5.—(1) When an employed eligible member is entitled to receive any benefit, the Board shall —

(a)	make a cash payment to him of an amount (rounded up to the nearest dollar) equivalent to two-sevenths of the value of all benefits which he is then entitled to receive; and
(b)	credit a relevant contribution, of an amount equivalent to the difference between the value of all benefits which he is then entitled to receive and the value of the cash payment under sub-paragraph (a), to such of his ordinary account, special account and medisave account as the Minister may direct.

(2) The total value of all benefits which an employed eligible member is entitled to receive in any relevant year shall be —

(a)	as set out in the First Schedule, if he satisfies the requirement under regulation 3(1)(d)(ii); or
(b)	as set out in the Second Schedule, if he satisfies the requirement under regulation 3(1)(d)(i) but fails to satisfy the requirement under regulation 3(1)(d)(ii).

(3) Subject to paragraph (4), an employed eligible member shall receive the benefits to which he is entitled in any relevant year as soon as practicable in the year immediately following the relevant year.

(4) An employed eligible member may receive a provisional payment or credit of part of the benefits to which he is entitled in any relevant year before the end of the relevant year, and the remainder of the benefits to which he is entitled in the relevant year as soon as practicable in the year immediately following the relevant year, if he —

(a)	is a Singapore citizen, or becomes a Singapore citizen on or before 1st July in the relevant year; and
(b)	has worked as an employee for a period of at least 3 months in the first 6 months of the relevant year.

(5) The value of the benefits which an employed eligible member is entitled to receive provisionally in any relevant year shall be as set out in the Second Schedule.

Benefits of self-employed eligible member under Scheme

6.—(1) When a self-employed eligible member is entitled to receive any benefit, the Board shall credit, to his medisave account, a relevant contribution of an amount equal to the value of the benefit.

(2) The total value of all benefits which a self-employed eligible member is entitled to receive in any relevant year shall be —

(a)	as set out in the Third Schedule, if he satisfies the requirement under regulation 4(1)(d)(i) or (ii)(B); or
(b)	as set out in the Fourth Schedule, if he satisfies the requirement under regulation 4(1)(d)(ii)(A) but fails to satisfy the requirement under regulation 4(1)(d)(ii)(B).

(3) Subject to paragraph (4), a self-employed eligible member shall receive the benefits to which he is entitled in any relevant year as soon as practicable after he has paid, for the relevant year, every contribution which he is liable to pay under the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25).

(4) A self-employed eligible member may receive a provisional credit of part of the benefits to which he is entitled in any relevant year before the end of the relevant year, and the remainder of the benefits to which he is entitled in the relevant year as soon as practicable after he has paid, for the relevant year, every contribution which he is liable to pay under the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25), if he —

(a)	is a Singapore citizen, or becomes a Singapore citizen on or before 1st July in the relevant year; and
(b)	has worked as a self-employed person for a period of at least 3 months in the first 6 months of the relevant year.

(5) The value of the benefits which a self-employed eligible member is entitled to receive provisionally in any relevant year shall be as set out in the Fourth Schedule.

Recovery of benefits

7. In any case where, under section 57C of the Act, the Board may recover on behalf of the Government any cash payment or relevant contribution (including any interest on the relevant contribution) received by a member, or any part thereof, the Board may —

(a)	require the member to pay to the Board, in cash, the whole or such part, as the Board may determine, of the amount of the cash payment or relevant contribution (including any interest on the relevant contribution) or part thereof; or
(b)	deduct, from any money standing to the credit of the member in the Fund, the whole or such part, as the Board may determine, of the amount of the relevant contribution (including any interest on the relevant contribution) or part thereof.

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