No. S 319
Central Provident Fund Act
(Chapter 36)
Central Provident Fund (Permanent Residents — Employees) (Amendment) Regulations 2007
In exercise of the powers conferred by section 77(1)(q) of the Central Provident Fund Act, 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 (Permanent Residents — Employees) (Amendment) Regulations 2007 and shall come into operation on 1st July 2007.
Amendment of Schedule
2.  The Schedule to the Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21) is amended —
(a)by deleting paragraphs 1 to 4 and substituting the following paragraphs:
“1.  Subject to paragraphs 5 to 8, with effect from 1st July 2007, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates) during the first year after the foreign employee becomes a permanent resident are as follows:
 
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
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 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.
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.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Exceeding $50 but not exceeding $500
An amount equal to 4% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.0265 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0265 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0265 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a) 4% of the total amount of the employee’s wages for the month; and
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 —
(a) 0.0265 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0265 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0265 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to 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.
 
(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.
 
(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 —
(a) 4% of the total amount of the employee’s wages for the month; and
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 —
(a) $18.60 and 0.0541 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $18.60 and 0.0498 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $18.60 and 0.044 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and
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.
 
(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.
 
(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 —
(a) 4% of the total amount of the employee’s wages for the month; and
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 —
(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
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 —
(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
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 —
(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
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 —
(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
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 —
(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
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.
 
(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.
 
(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 $1,500
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
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
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
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
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
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
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
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
An amount equal to the sum of —
(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) 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.
2.  Subject to paragraphs 5 to 8, with effect from 1st July 2007, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates) during the second year after the foreign employee becomes a permanent resident are as follows:
 
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
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 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.
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.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Exceeding $50 but not exceeding $500
An amount equal to 9% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.0597 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0597 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0398 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0232 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a) 9% of the total amount of the employee’s wages for the month; and
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 —
(a) 0.0597 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0597 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0398 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0232 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to 0.12 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.
 
(b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
 
(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 —
(a) 9% of the total amount of the employee’s wages for the month; and
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 —
(a) $41.85 and 0.1219 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $41.85 and 0.1126 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $27.90 and 0.066 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $16.275 and 0.0291 of the difference between the total amount of the employee’s wages for the month and $750; and
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.
 
(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.
 
(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 —
(a) 9% of the total amount of the employee’s wages for the month; and
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 —
(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
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 —
(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
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 —
(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
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 —
(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
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 —
(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
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.
 
(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.
 
(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 $1,500
An amount equal to the sum of —
(a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1,080; and
An amount equal to the sum of —
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
An amount equal to the sum of —
(a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1,080; and
An amount equal to the sum of —
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
An amount equal to the sum of —
(a) 24% of the employee’s ordinary wages for the month subject to a maximum of $1,080; and
An amount equal to the sum of —
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
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
An amount equal to the sum of —
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
An amount equal to the sum of —
(a) 11% of the employee’s ordinary wages for the month subject to a maximum of $495; and
An amount equal to the sum of —
(a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and
An amount equal to the sum of —
(a) 8.5% of the employee’s ordinary wages for the month subject to a maximum of $382.50; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; 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) 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.
3.  Subject to paragraphs 5 to 8, with effect from 1st July 2007, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates) during the first year after the foreign employee becomes a permanent resident are as follows:
 
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
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 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.
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.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Exceeding $50 but not exceeding $500
An amount equal to 14.5% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.0964 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0697 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0498 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0332 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0332 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a) 14.5% of the total amount of the employee’s wages for the month; and
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 —
(a) 0.0964 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0697 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0498 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0332 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0332 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to 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.
 
(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.
 
(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 —
(a) 14.5% of the total amount of the employee’s wages for the month; and
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 —
(a) $67.50 and 0.1966 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $48.825 and 0.1315 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $34.875 and 0.0825 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $23.25 and 0.0416 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $23.25 and 0.0416 of the difference between the total amount of the employee’s wages for the month and $750; and
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.
 
(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.
 
(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 —
(a) 14.5% of the total amount of the employee’s wages for the month; and
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 —
(a) $156 and 0.205 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $108 and 0.165 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $72 and 0.135 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $42 and 0.11 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $42 and 0.11 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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.
 
(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.
 
(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 $1,500
An amount equal to the sum of —
(a) 19.5% of the employee’s ordinary wages for the month subject to a maximum of $877.50; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 19.5% of the employee’s ordinary wages for the month subject to a maximum of $877.50; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 15.5% of the employee’s ordinary wages for the month subject to a maximum of $697.50; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 10% of the employee’s ordinary wages for the month subject to a maximum of $450; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
An amount equal to the sum of —
(a) 10% of the employee’s ordinary wages for the month subject to a maximum of $450; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 19.5% 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) 19.5% 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) 15.5% 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) 12.5% 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) 10% 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) 10% 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.
4.  Subject to paragraphs 5 to 8, with effect from 1st July 2007, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates) during the second year after the foreign employee becomes a permanent resident are as follows:
 
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
Above 55 but not more than 60 Years of Age
Above 60 but not more than 65 Years of Age
Above 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.
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.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Exceeding $50 but not exceeding $500
An amount equal to 14.5% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.0964 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0697 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0498 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0332 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0332 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a) 14.5% of the total amount of the employee’s wages for the month; and
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 —
(a) 0.0964 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0697 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0498 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to the sum of 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 —
(a) 0.0332 of the difference between the total amount of the employee’s wages for the month and $50; and
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 —
(a) 0.0332 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to 0.12 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.
 
(b) 0.36 of the difference between the total amount of the employee’s wages for the month and $500.
 
(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 —
(a) 14.5% of the total amount of the employee’s wages for the month; and
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 —
(a) $67.50 and 0.1966 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $48.825 and 0.1315 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $34.875 and 0.0825 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $23.25 and 0.0416 of the difference between the total amount of the employee’s wages for the month and $750; and
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 —
(a) $23.25 and 0.0416 of the difference between the total amount of the employee’s wages for the month and $750; and
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.
 
(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.
 
(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 —
(a) 14.5% of the total amount of the employee’s wages for the month; and
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 —
(a) $156 and 0.205 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $108 and 0.165 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $72 and 0.135 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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 —
(a) $42 and 0.11 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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
—
(a) $42 and 0.11 of the difference between the total amount of the employee’s wages for the month and $1,200; and
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.
 
(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.
 
(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 $1,500
An amount equal to the sum of —
(a) 29.5% of the employee’s ordinary wages for the month subject to a maximum of $1,327.50; and
An amount equal to the sum of —
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
An amount equal to the sum of —
(a) 29.5% of the employee’s ordinary wages for the month subject to a maximum of $1,327.50; and
An amount equal to the sum of —
(a) 15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
An amount equal to the sum of —
(a) 25.5% of the employee’s ordinary wages for the month subject to a maximum of $1,147.50; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $675; and
An amount equal to the sum of —
(a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and
An amount equal to the sum of —
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
An amount equal to the sum of —
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
An amount equal to the sum of —
(a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and
An amount equal to the sum of —
(a) 10% of the employee’s ordinary wages for the month subject to a maximum of $450; and
An amount equal to the sum of —
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 29.5% 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) 29.5% 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) 25.5% 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) 20% 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) 12.5% 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) 10% 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)by inserting, immediately before the words “50, 55, 60 or 65 years of age” wherever they appear in paragraph 8(a), “35,”; and
(c)by inserting, immediately before the words “fiftieth, fifty-fifth, sixtieth or sixty-fifth anniversary” in paragraph 8(a), the word “thirty-fifth,”.
[G.N. Nos. S 797/2004; S825/2005]

Made this 25th day of June 2007.

LEO YIP
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-07 TF1; AG/LEG/SL/36/2005/15 Vol. 1]
(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).
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