No. S 14
Central Provident Fund Act
(Chapter 36)
Central Provident Fund (Government Employees) (Amendment) Regulations 2004
In exercise of the powers conferred by section 77(1)(q) of the Central Provident Fund Act, Dr Ng Eng Hen, Minister of State, Ministry of Education, charged with the responsibility of the Minister for Manpower, after consulting with the Central Provident Fund Board, hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Central Provident Fund (Government Employees) (Amendment) Regulations 2004 and shall be deemed to have come into operation on 1st January 2004.
Amendment of First Schedule
2.  The First Schedule to the Central Provident Fund (Government Employees) Regulations 2002 (G.N. No. S 519/2002) (referred to in these Regulations as the principal Regulations) is amended —
(a)by deleting paragraphs 1 to 10 and substituting the following paragraphs:
1.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the pensionable employee’s wages are as follows:
UNKNOWN
UNKNOWN
2.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the pensionable employee’s wages during the first year after the pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
3.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the pensionable employee’s wages during the second year after the pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
4.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the pensionable Mindef (DXO) employee’s wages are as follows:
UNKNOWN
UNKNOWN
5.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the pensionable Mindef (DXO) employee’s wages during the first year after the pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
6.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the pensionable Mindef (DXO) employee’s wages during the second year after the pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
7.  Where an employee was in the employment of the employer in the month of October 1984 and the amount of his ordinary wages payable under the contract of service for that month was more than $9,333, the maximum contributions payable by the employer in respect of such employee shall, unless the employee notifies his employer that he wants the maximum contributions specified in paragraph 1, be as follows:
(a)under item (a)(i) in column (1) of paragraph 1, instead of $780, 9.75% of the wages of the employee for that month;
(b)under item (a)(i) in column (3) of paragraph 1, instead of $360, 4.5% of the wages of the employee for that month;
(c)under item (a)(i) in column (5) of paragraph 1, instead of $210, 2.625% of the wages of the employee for that month; or
(d)under item (a)(i) in column (7) of paragraph 1, instead of $210, 2.625% of the wages of the employee for that month.
8.  No contributions shall be payable by an employer on the additional wages in a year which are in excess of $93,500 less the amount of ordinary wages for that year.
9.  Where the additional wages of an employee are paid at any time before the relevant time and before the amount of his ordinary wages for that year is computed, no contributions shall be payable by an employer on the additional wages which are in excess of an amount computed in either of the following ways, at the option of the employer:
(a)$93,500 less —
(i)the amount of ordinary wages of the employee for the preceding year; and
(ii)the additional wages of the employee already paid for the current year; or
(b)$93,500 less —
(i)the amount of ordinary wages the employer expects to pay the employee for the current year; and
(ii)the additional wages of the employee already paid for the current year.
10.(1)  Where the contributions on additional wages for any year have been paid at any time before the relevant time and before the amount of ordinary wages for that year is computed, the amount of contributions payable on the additional wages for that year shall be recomputed at the relevant time, subject to the limit in paragraph 8.
(2)  Where the contributions on additional wages recomputed under sub-paragraph (1) exceeds the contributions already paid on additional wages for that year, the employer shall contribute the difference to the Fund at the relevant time, subject to the limit in paragraph 8.
(3)  Where the employer is required to make additional contributions under sub-paragraph (2), he shall be entitled to recover from the employee’s wages, at the rate of recovery for additional wages applicable to the employee, the amount of additional contributions paid by the employer under that sub-paragraph.
10A.  In computing the ordinary wages for a year or a preceding year for the purposes of paragraphs 8, 9 and 10, the amount of ordinary wages for any month which is in excess of $5,500 shall be disregarded.”.
(b)by deleting the words “paragraphs 8, 9 and 10” in paragraph 11(5) and substituting the words “paragraphs 8, 9, 10 and 10A”; and
(c)by deleting sub-paragraph (h) of paragraph 12 and substituting the following sub-paragraph:
(h)“relevant time” means the end of the current year or the last month of the employee’s employment with that employer, as the case may be;”.
Amendment of Second Schedule
3.  The Second Schedule to the principal Regulations is amended —
(a)by deleting paragraphs 1 to 10 and substituting the following paragraphs:
1.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the non-pensionable employee’s wages are as follows:
UNKNOWN
UNKNOWN
UNKNOWN
2.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the non-pensionable employee’s wages during the first year after the non-pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
UNKNOWN
3.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the non-pensionable employee’s wages during the second year after the non-pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
UNKNOWN
4.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the non-pensionable Mindef (DXO) employee’s wages are as follows:
UNKNOWN
UNKNOWN
5.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the non-pensionable Mindef (DXO) employee’s wages during the first year after the non-pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
6.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the non-pensionable Mindef (DXO) employee’s wages during the second year after the non-pensionable employee becomes a permanent resident are as follows:
UNKNOWN
UNKNOWN
7.  Where an employee was in the employment of the employer in the month of October 1984 and the amount of his ordinary wages payable under the contract of service for that month was more than $7,000, the maximum contributions payable by the employer in respect of such employee shall, unless the employee notifies his employer that he wants the maximum contributions specified in paragraph 1, be as follows:
(a)under item (a)(i) in column (2) of paragraph 1, instead of $780, 13% of the wages of the employee for that month;
(b)under item (a)(i) in column (4) of paragraph 1, instead of $360, 6% of the wages of the employee for that month;
(c)under item (a)(i) in column (6) of paragraph 1, instead of $210, 3.5% of the wages of the employee for that month; or
(d)under item (a)(i) in column (8) of paragraph 1, instead of $210, 3.5% of the wages of the employee for that month.
8.  No contributions shall be payable by an employer on the additional wages in a year which are in excess of $93,500 less the amount of ordinary wages for that year.
9.  Where the additional wages of an employee are paid at any time before the relevant time and before the amount of his ordinary wages for that year is computed, no contributions shall be payable by an employer on the additional wages which are in excess of an amount computed in either of the following ways, at the option of the employer:
(a)$93,500 less —
(i)the amount of ordinary wages of the employee for the preceding year; and
(ii)the additional wages of the employee already paid for the current year; or
(b)$93,500 less —
(i)the amount of ordinary wages the employer expects to pay the employee for the current year; and
(ii)the additional wages of the employee already paid for the current year.
10.(1)  Where the contributions on additional wages for any year have been paid at any time before the relevant time and before the amount of ordinary wages for that year is computed, the amount of contributions payable on the additional wages for that year shall be recomputed at the relevant time, subject to the limit in paragraph 8.
(2)  Where the contributions on additional wages recomputed under sub-paragraph (1) exceeds the contributions already paid on additional wages for that year, the employer shall contribute the difference to the Fund at the relevant time, subject to the limit in paragraph 8.
(3)  Where the employer is required to make additional contributions under sub-paragraph (2), he shall be entitled to recover from the employee’s wages, at the rate of recovery for additional wages applicable to the employee, the amount of additional contributions paid by the employer under that sub-paragraph.
10A.  In computing the ordinary wages for a year or a preceding year for the purposes of paragraphs 8, 9 and 10, the amount of ordinary wages for any month which is in excess of $5,500 shall be disregarded.”.
(b)by deleting the words “paragraphs 8, 9 and 10” in paragraph 11(5) and substituting the words “paragraphs 8, 9, 10 and 10A”; and
(c)by deleting sub-paragraph (h) of paragraph 12 and substituting the following sub-paragraph:
(h)“relevant time” means the end of the current year or the last month of the employee’s employment with that employer, as the case may be; and”.
Amendment of Third Schedule
4.  The Third Schedule to the principal Regulations is amended —
(a)by deleting paragraphs 1 to 4 and substituting the following paragraphs:
1.  Subject to this Schedule, with effect from 1st January 2004, the contributions payable by the employer and the amount recoverable from the employee’s wages are as follows:
UNKNOWN
UNKNOWN
2.  No contributions shall be payable by an employer on the additional wages in a year which are in excess of $93,500 less the amount of ordinary wages for that year.
3.  Where the additional wages of an employee are paid at any time before the relevant time and before the amount of his ordinary wages for that year is computed, no contributions shall be payable by an employer on the additional wages which are in excess of an amount computed in either of the following ways, at the option of the employer:
(a)$93,500 less —
(i)the amount of ordinary wages of the employee for the preceding year; and
(ii)the additional wages of the employee already paid for the current year; or
(b)$93,500 less —
(i)the amount of ordinary wages the employer expects to pay the employee for the current year; and
(ii)the additional wages of the employee already paid for the current year.
4.(1)  Where the contributions on additional wages for any year have been paid at any time before the relevant time and before the amount of ordinary wages for that year is computed, the amount of contributions payable on the additional wages for that year shall be recomputed at the relevant time, subject to the limit in paragraph 2.
(2)  Where the contributions on additional wages recomputed under sub-paragraph (1) exceeds the contributions already paid on additional wages for that year, the employer shall contribute the difference to the Fund at the relevant time, subject to the limit in paragraph 2.
(3)  Where the employer is required to make additional contributions under sub-paragraph (2), he shall be entitled to recover from the employee’s wages, at the rate of recovery for additional wages applicable to the employee, the amount of additional contributions paid by the employer under that sub-paragraph.
4A.  In computing the ordinary wages for a year or a preceding year for the purposes of paragraphs 2, 3 and 4, the amount of ordinary wages for any month which is in excess of $5,500 shall be disregarded.”.
(b)by deleting the words “paragraphs 2, 3 and 4” in paragraph 5(5) and substituting the words “paragraphs 2, 3, 4 and 4A”; and
(c)by deleting sub-paragraph (h) of paragraph 6 and substituting the following sub-paragraph:
(h)“relevant time” means the end of the current year or the last month of the employee’s employment with that employer, as the case may be; and”.
[G. N. No. S 465/2003]

Made this 8th day of January 2004.

YONG YING-I
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS9/73 V35; AG/LEG/SL/36/2002/3 Vol. 4]
(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).