PART 1 | Citation and commencement |
| 1. These Regulations are the Child Development Co-Savings (Leave and Benefits) Regulations 2017 and come into operation on 1 July 2017. |
2. In these Regulations, unless the context otherwise requires —| “authorised officer” means any person authorised by the Director or the Board; |
| “basis period” has the same meaning as in section 2(1) of the Income Tax Act (Cap. 134); |
| “Board” means the Self‑employed Reimbursement Board mentioned in regulation 3; |
| “childcare leave” means the childcare leave under section 12B(1) of the Act, and includes any childcare leave taken under section 87A of the Employment Act (Cap. 91) that is treated, under section 12B(3) of the Act, as childcare leave under section 12B(1) of the Act; |
| “Director” means the Director of the Ministry of Social and Family Development appointed by the Minister for the purposes of these Regulations; |
| “extended childcare leave” means the extended childcare leave under section 12B(1A) of the Act; |
| “holiday” has the same meaning as in section 88 of the Employment Act; |
“inactivity period” means —| (a) | in relation to a self‑employed woman who is entitled to claim lost income under section 9(4) of the Act, the period during any period mentioned in section 9(4)(b)(i), (ii) or (iii) of the Act when she ceases to be actively engaged in her trade, business, profession or vocation; | | (b) | in relation to a self‑employed woman who is entitled to claim lost income under section 9(4A) of the Act, the period during any period mentioned in section 9(4A)(c)(i), (ii) or (iii) of the Act when she ceases to be actively engaged in her trade, business, profession or vocation; | | (c) | in relation to a self‑employed woman who is entitled to claim lost income under section 12AB(1) of the Act, the period during any period mentioned in section 12AB(1)(c)(i), (ii) or (iii) of the Act when she ceases to be actively engaged in her trade, business, profession or vocation; | | (d) | in relation to a self‑employed man who is entitled to claim lost income under section 12E(3) or 12H(4) of the Act, the period during any period mentioned in section 12E(3)(a) or 12H(4)(b) of the Act (as the case may be) when he ceases to be actively engaged in his trade, business, profession or vocation; or | | (e) | in relation to a self-employed person who is entitled to claim lost income under section 12B(16) or (16A) of the Act, the period during any period mentioned in section 12B(16)(c) or (16A)(c) of the Act when the self-employed person ceases to be actively engaged in his or her trade, business, profession or vocation; |
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| “net income” means the income derived by a self‑employed person from his or her trade, business, profession or vocation, less all outgoings and expenses incurred by him or her in the production of that income; |
| “non‑working day”, in relation to an employee, means a day (other than a rest day or holiday) on which, under the terms of the employee’s contract of service, the employee is not required to work; |
“relevant period” means —| (a) | in relation to an employee’s entitlement to childcare leave and extended childcare leave, the period as defined in section 12B(21) of the Act; or | | (b) | in relation to a self-employed person’s claim for lost income under section 9(4) or (4A), 12AB(1), 12B(16) or (16A), 12E(3) or 12H(4) of the Act, the period of 3 months immediately before the start of the self‑employed person’s inactivity period; |
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| “rest day” has the same meaning as in section 36 of the Employment Act; |
| “self‑employed person” means a self‑employed man or a self‑employed woman; |
| “work day”, in relation to an employee, means a day on which the employee is required to work, under the terms of the employee’s contract of service; |
| “year of assessment” has the same meaning as in section 2(1) of the Income Tax Act. |
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| Authorities responsible for assessment of claims |
3.—(1) The Director is responsible for the assessment and determination of —| (a) | a claim by a female employee or self‑employed woman under regulation 5; and | | (b) | a claim by an employer under regulation 7, 8 or 13. |
| (2) The Self‑employed Reimbursement Board is responsible for the assessment and determination of a claim by a self‑employed person under regulation 9 or 14. |
(3) The Board consists of —| (a) | the Chairman, who is an officer nominated by the Comptroller of Income Tax; | | (b) | one officer nominated by a Permanent Secretary to the Ministry of Social and Family Development; and | | (c) | one officer nominated by a Permanent Secretary to the Ministry of Manpower. |
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