No. S 324
Central Provident Fund Act
(Chapter 36)
Central Provident Fund Act (Amendment of First Schedule ) Notification 2007
In exercise of the powers conferred by section 7(8) of the Central Provident Fund Act, the Minister for Manpower hereby makes the following Notification:
Citation and commencement
1.  This Notification may be cited as the Central Provident Fund Act (Amendment of First Schedule) Notification 2007 and shall come into operation on 1st July 2007.
Amendment of First Schedule
2.  The First Schedule to the Central Provident Fund Act is amended —
(a)by deleting paragraph 1 and substituting the following paragraph:
“1.  Subject to paragraphs 2 to 7, with effect from 1st July 2007, the contributions payable by the employer and the amount recoverable from the employee’s wages 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 —
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.
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) 14.5% of the total amount of the employee’s wages for the month; and
 
(a) 0.0964 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0697 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0498 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0332 of the difference between the total amount of the employee’s wages for the month and $50; and
 
(a) 0.0332 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.
 
(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 $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.
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) 14.5% of the total amount of the employee’s wages for the month; and
 
(a) $67.50 and 0.1966 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $48.825 and 0.1315 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $34.875 and 0.0825 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $23.25 and 0.0416 of the difference between the total amount of the employee’s wages for the month and $750; and
 
(a) $23.25 and 0.0416 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.
 
(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 $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.
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) 14.5% of the total amount of the employee’s wages for the month; and
 
(a) $156 and 0.205 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $108 and 0.165 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $72 and 0.135 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $42 and 0.11 of the difference between the total amount of the employee’s wages for the month and $1,200; and
 
(a) $42 and 0.11 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.
 
(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 —
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 —
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) 34.5% of the employee’s ordinary wages for the month subject to a maximum of $1,552.50; and
(a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and
(a) 34.5% of the employee’s ordinary wages for the month subject to a maximum of $1,552.50; and
(a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and
(a)28.5% of the employee’s ordinary wages for the month subject to a maximum of $1,282.50; and
(a) 18% of the employee’s ordinary wages for the month subject to a maximum of $810; and
(a) 20% of the employee’s ordinary wages for the month subject to a maximum of $900; and
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
(a) 12.5% of the employee’s ordinary wages for the month subject to a maximum of $562.50; and
(a) 7.5% of the employee’s ordinary wages for the month subject to a maximum of $337.50; and
(a)10% of the employee’s ordinary wages for the month subject to a maximum of $450; and
(a) 5% of the employee’s ordinary wages for the month subject to a maximum of $225; and
 
(b) 34.5% 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) 34.5% 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) 28.5% 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) 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 5(a), “35,”; and
(c)by inserting, immediately before the words “fiftieth, fifty-fifth, sixtieth or sixty-fifth anniversary” in paragraph 5(a), the word “thirty-fifth,”.

Made this 25th day of June 2007.

LEO YIP
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-07 TF1; AG/LEG/SL/36/2005/14 Vol. 1]
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