2. The First Schedule to the Central Provident Fund Act is amended —(a)  by deleting paragraph 1 and substituting the following paragraphs:“1. Subject to paragraphs 1A to 7, with effect from 1st March 2011, the contributions payable by the employer and the amount recoverable from the employee’s wages are as follows:(a)  where the employee is not more than 55 years of age:35 Years of Age and below 
  Above 35 but not more than 50 Years of Age 
  Above 50 but not more than 55 Years of Age 
 Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 15.5% of the total amount of the employee’s wages for the month. 
    An amount equal to 0.103 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0763 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.48 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.48 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.432 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) 0.103 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0763 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.48 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.48 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.432 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $108 and 0.216 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) $72.15 and 0.2103 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $53.475 and 0.1441 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $108 and 0.216 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $108 and 0.216 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) $166.80 and 0.219 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $118.32 and 0.1806 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $120 and 0.24 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $108 and 0.216 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 35.5% of the employee’s ordinary wages for the month subject to a maximum of $1,597.50; and 
  (a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and 
  (a) 35.5% of the employee’s ordinary wages for the month subject to a maximum of $1,597.50; and 
  (a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and 
  (a) 29.5% of the employee’s ordinary wages for the month subject to a maximum of $1,327.50; and 
  (a) 18% of the employee’s ordinary wages for the month subject to a maximum of $810; and 
   (b) 35.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 20% of the amount of the additional wages payable to the employee in the month. 
  (b) 35.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 20% of the amount of the additional wages payable to the employee in the month. 
  (b) 29.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 18% of the amount of the additional wages payable to the employee in the month. 


 (b)  where the employee is above 55 years of age:Above 55 but not more than 60 Years of Age 
  Above 60 but not more than 65 Years of Age 
   Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 0.0564 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.3 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.18 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 0.0564 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.3 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.18 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $39.525 and 0.0935 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $27.90 and 0.05 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $27.90 and 0.05 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $81.60 and 0.153 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $50.40 and 0.132 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $50.40 and 0.132 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 21% of the employee’s ordinary wages for the month subject to a maximum of $945; and 
  (a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and 
  (a) 13.5% of the employee’s ordinary wages for the month subject to a maximum of $607.50; and 
  (a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and 
  (a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 21% of the amount of the additional wages payable to the employee in the month. 
  (b) 12.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 13.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 7.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 11% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 




1A. Subject to paragraphs 1E to 7, with effect from 1st March 2011, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates) during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows:(a)  where the employee is not more than 55 years of age:35 Years of Age and below 
  Above 35 but not more than 50 Years of Age 
  Above 50 but not more than 55 Years of Age 
 Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 4% of the total amount of the employee’s wages for the month. 
    An amount equal to 0.0265 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0265 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 4% of the total amount of the employee’s wages for the month; and 
    (a) 0.0265 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0265 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 4% of the total amount of the employee’s wages for the month; and 
    (a) $18.60 and 0.0541 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $18.60 and 0.0498 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 4% of the total amount of the employee’s wages for the month; and 
    (a) $42.96 and 0.0568 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $41.04 and 0.0632 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 9% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 9% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 9% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 


 (b)  where the employee is above 55 years of age:Above 55 but not more than 60 Years of Age 
  Above 60 but not more than 65 Years of Age 
   Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 0.0265 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 0.0265 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $18.60 and 0.044 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $38.40 and 0.072 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $29.40 and 0.077 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $29.40 and 0.077 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 9% of the employee’s ordinary wages for the month subject to a maximum of $405; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 9% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 8.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 8.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 




1B. Subject to paragraphs 1E to 7, with effect from 1st March 2011, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates) during the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows:(a)  where the employee is not more than 55 years of age:35 Years of Age and below 
  Above 35 but not more than 50 Years of Age 
  Above 50 but not more than 55 Years of Age 
 Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 9% of the total amount of the employee’s wages for the month. 
    An amount equal to 0.0597 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0597 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 9% of the total amount of the employee’s wages for the month; and 
    (a) 0.0597 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0597 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 9% of the total amount of the employee’s wages for the month; and 
    (a) $41.85 and 0.1219 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $41.85 and 0.1126 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 9% of the total amount of the employee’s wages for the month; and 
    (a) $96.72 and 0.1276 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $92.52 and 0.1416 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1080; and 
  (a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and 
  (a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1080; and 
  (a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and 
  (a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1080; and 
  (a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and 
   (b) 24% of the amount of the additional wages payable to the employee in the month. 
  (b) 15% of the amount of the additional wages payable to the employee in the month. 
  (b) 24% of the amount of the additional wages payable to the employee in the month. 
  (b) 15% of the amount of the additional wages payable to the employee in the month. 
  (b) 24% of the amount of the additional wages payable to the employee in the month. 
  (b) 15% of the amount of the additional wages payable to the employee in the month. 


 (b)  where the employee is above 55 years of age:Above 55 but not more than 60 Years of Age 
  Above 60 but not more than 65 Years of Age 
   Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.3 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.18 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.3 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.18 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $27.90 and 0.066 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $57.60 and 0.108 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $29.40 and 0.077 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $29.40 and 0.077 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 18.5% of the employee’s ordinary wages for the month subject to a maximum of $832.50; and 
  (a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and 
  (a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and 
  (a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and 
  (a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 18.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 12.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 11% of the amount of the additional wages payable to the employee in the month. 
  (b) 7.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 8.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 




1C. Subject to paragraphs 1E to 7, with effect from 1st March 2011, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates) during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows:(a)  where the employee is not more than 55 years of age:35 Years of Age and below 
  Above 35 but not more than 50 Years of Age 
  Above 50 but not more than 55 Years of Age 
 Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 15.5% of the total amount of the employee’s wages for the month. 
    An amount equal to 0.103 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0763 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) 0.103 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0763 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) $72.15 and 0.2103 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $53.475 and 0.1441 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) $166.80 and 0.219 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $118.32 and 0.1806 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 20.5% of the employee’s ordinary wages for the month subject to a maximum of $922.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 20.5% of the employee’s ordinary wages for the month subject to a maximum of $922.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 16.5% of the employee’s ordinary wages for the month subject to a maximum of $742.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 20.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 20.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 16.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 


 (b)  where the employee is above 55 years of age:Above 55 but not more than 60 Years of Age 
  Above 60 but not more than 65 Years of Age 
   Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 0.0564 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 0.0564 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $39.525 and 0.0935 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $27.90 and 0.05 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $27.90 and 0.05 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $81.60 and 0.153 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $50.40 and 0.132 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $50.40 and 0.132 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 13.5% of the employee’s ordinary wages for the month subject to a maximum of $607.50; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
  (a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 13.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 11% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 
  (b) 11% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 




1D. Subject to paragraphs 1E to 7, with effect from 1st March 2011, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates) for the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows:(a)  where the employee is not more than 55 years of age:35 Years of Age and below 
  Above 35 but not more than 50 Years of Age 
  Above 50 but not more than 55 Years of Age 
 Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 15.5% of the total amount of the employee’s wages for the month. 
    An amount equal to 0.103 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0763 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) 0.103 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0763 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) $72.15 and 0.2103 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $53.475 and 0.1441 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) 15.5% of the total amount of the employee’s wages for the month; and 
    (a) $166.80 and 0.219 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $118.32 and 0.1806 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $90 and 0.18 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 30.5% of the employee’s ordinary wages for the month subject to a maximum of $1,372.50; and 
  (a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and 
  (a) 30.5% of the employee’s ordinary wages for the month subject to a maximum of $1,372.50; and 
  (a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and 
  (a) 26.5% of the employee’s ordinary wages for the month subject to a maximum of $1,192.50; and 
  (a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and 
   (b) 30.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 15% of the amount of the additional wages payable to the employee in the month. 
  (b) 30.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 15% of the amount of the additional wages payable to the employee in the month. 
  (b) 26.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 15% of the amount of the additional wages payable to the employee in the month. 


 (b)  where the employee is above 55 years of age:Above 55 but not more than 60 Years of Age 
  Above 60 but not more than 65 Years of Age 
   Total amount of the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
  Contributions payable by the employer for the calendar month. 
  Amount recoverable from the employee’s wages for the calendar month. 
              Exceeding $50 but not exceeding $500 
  An amount equal to 0.0564 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
    An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50. 
   Exceeding $500 but not exceeding $750 
  An amount equal to the sum of — 
  An amount equal to 0.3 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.18 of the difference between the total amount of the employee’s wages for the month and $500. 
  An amount equal to the sum of — 
  An amount equal to 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   (a) 0.0564 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
    (a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and 
     (b) 0.3 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.18 of the difference between the total amount of the employee’s wages for the month and $500. 
    (b) 0.12 of the difference between the total amount of the employee’s wages for the month and $500. 
   Exceeding $750 but not exceeding $1,200 
  An amount equal to the sum of — 
  An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $39.525 and 0.0935 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $27.90 and 0.05 of the difference between the total amount of the employee’s wages for the month and $750; and 
    (a) $27.90 and 0.05 of the difference between the total amount of the employee’s wages for the month and $750; and 
     (b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   Exceeding $1,200 but not exceeding $1,500 
  An amount equal to the sum of — 
  An amount equal to the sum of $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
  An amount equal to the sum of — 
  An amount equal to the sum of $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
   (a) $81.60 and 0.153 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $50.40 and 0.132 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
    (a) $50.40 and 0.132 of the difference between the total amount of the employee’s wages for the month and $1,200; and 
     (b) $75 and 0.15 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $45 and 0.09 of the difference between the total amount of the employee’s wages for the month and $750. 
    (b) $30 and 0.06 of the difference between the total amount of the employee’s wages for the month and $750. 
     An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
  An amount equal to the sum of — 
   (a) 21% of the employee’s ordinary wages for the month subject to a maximum of $945; and 
  (a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and 
  (a) 13.5% of the employee’s ordinary wages for the month subject to a maximum of $607.50; and 
  (a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and 
  (a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and 
  (a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and 
   (b) 21% of the amount of the additional wages payable to the employee in the month. 
  (b) 12.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 13.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 7.5% of the amount of the additional wages payable to the employee in the month. 
  (b) 11% of the amount of the additional wages payable to the employee in the month. 
  (b) 5% of the amount of the additional wages payable to the employee in the month. 




1E. Subject to paragraphs 1F to 7, where a foreign employee becomes a permanent resident after 1st March 2009 but before 1st March 2011, or where a person becomes a permanent resident after 1st March 2009 but before 1st March 2011 and subsequently becomes an employee, the contributions payable in respect of that employee during the period beginning on 1st March 2011 and ending on the last day of the second anniversary month, shall be in accordance with the rates of contributions set out in paragraphs 1A and 1B. 
1F. Subject to paragraphs 1H to 7, where the employer and the employee who is a permanent resident have agreed on or after 1st March 2011 —(a)  in a case where the contributions payable in respect of that employee would (but for this paragraph) have been in accordance with paragraph 1A, that those contributions shall be in accordance with the rates set out in paragraph 1 or 1C instead; or  (b)  in a case where the contributions payable in respect of that employee would (but for this paragraph) have been in accordance with paragraph 1B, that those contributions shall be in accordance with the rates set out in paragraph 1 or 1D instead, 
and have, in the manner determined by the Board, informed the Board of such agreement, then the agreed rates of contribution shall apply in respect of that employee until — 
(i)  the employee leaves the employment of the employer; or  (ii)  the agreement expires or is lawfully terminated, 
whichever is the earlier. 

1G. Notwithstanding anything in this Schedule, where any agreement —(a)  was entered into on or after 1st October 2002 between an employer and an employee who is a permanent resident under regulation 5 of the revoked Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21, 2010 Ed.) in relation to the contributions payable in respect of that employee; and  (b)  was in force immediately before 1st March 2011, 
(i)  if the agreement is for those contributions to be in accordance with the rates set out in the First Schedule to the Act, the rates in this Schedule shall continue to apply in relation to that employee; or  (ii)  if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 3 and 4 of the Schedule to those Regulations, the rates set out in paragraphs 1C and 1D of this Schedule shall apply in relation to that employee, 
until the employee leaves the employment of the employer or the agreement expires or is lawfully terminated, whichever is the earlier. 

1H. Notwithstanding anything in this Schedule, where any agreement —(a)  was entered into before 1st October 2002 between an employer and an employee who is a permanent resident under regulation 3(2)(b) of the revoked Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21, 1998 Ed.) in relation to the contributions payable in respect of that employee; and  (b)  was in force immediately before 1st March 2011; or 
then the agreed rates of the contribution shall continue to apply in relation to that employee until the employee leaves the employment of the employer, or the agreement expires or is lawfully terminated, whichever is the earlier.”. 


 (b)  by inserting, immediately after subparagraph (d) of paragraph 5, the following subparagraphs:“(da)  “first anniversary month” , in relation to an employee who becomes a permanent resident, means the calendar month in which the first anniversary of the day the employee becomes a permanent resident falls;  (db)  “foreign employee” means an employee who is not a citizen of Singapore or permanent resident;”. 

 (c)  by inserting, immediately after subparagraph (ea) of paragraph 5, the following subparagraphs:“(eb)  “permanent resident” means a person who holds a valid entry permit or reentry permit issued by the Controller of Immigration under the Immigration Act (Cap. 133);  (ec)  “second anniversary month”, in relation to an employee who becomes a permanent resident, means the calendar month in which the second anniversary of the day the employee becomes a permanent resident falls;”. 

 (d)  by deleting item (1) of paragraph 6 and substituting the following item:“(1) The managers of any aided school other than a school that is set out in the Schedule to the Education (GrantinAid) Regulations (Cap. 87, Rg 3).”. 

 (e)  by deleting paragraph 7 and substituting the following paragraph:“7. Contributions shall be payable for and recoverable from the wages of such employees who are —(a)  employees of the Government;  (b)  employees of a statutory body; and  (c)  persons employed in an aided school by the managers of the school, other than a school that is set out in the Schedule to the Education (GrantinAid) Regulations (Cap. 87, Rg 3), 
at the rates prescribed in the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011).”. 



