No. S 440
Central Provident Fund Act
(CHAPTER 36)
Central Provident Fund
(Public Sector Employees) (Amendment)
Regulations 2012
In exercise of the powers conferred by section 77(1)(q) of the Central Provident Fund Act, Mr Tan Chuan-Jin, Senior Minister of State, 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 (Public Sector Employees) (Amendment) Regulations 2012 and shall come into operation on 1st September 2012.
Amendment of regulation 2
2.  Regulation 2 of the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011) (referred to in these Regulations as the principal Regulations) is amended —
(a)by inserting, immediately after the definition of “SAF regular soldier”, the following definition:
“ “SAVER end date” has the same meaning as in regulation 2(1) of the Singapore Armed Forces (SAVER Plan) Regulations (Cap. 295, Rg 19);”; and
(b)by deleting the words “(Cap. 295, Rg 19)” in the definition of “SAVER Plan”.
Amendment of regulation 4
3.  Regulation 4 of the principal Regulations is amended —
(a)by deleting the word “and” at the end of paragraph (b);
(b)by inserting, immediately after paragraph (b), the following paragraph:
“(ba)employees who are SAF regular officers in the non-pensionable service, and are members of the SAVER Plan who have reached the SAVER end date; and”; and
(c)by deleting the words “paragraphs (a) and (b)” in paragraph (c) and substituting the words “paragraphs (a), (b) and (ba)”.
Amendment of regulation 5
4.  Regulation 5 of the principal Regulations is amended —
(a)by deleting the word “The” in paragraph (1) and substituting the words “Except as provided in regulation 4(ba), the”; and
(b)by deleting the words “who is a member of the SAVER Plan or” in paragraph (2) and substituting the words “who is a member of the SAVER Plan (whether or not he has reached his SAVER end date) or a member of”.
Amendment of First Schedule
5.  The First Schedule to the principal Regulations is amended —
(a)by deleting paragraphs 1 to 5 and substituting the following paragraphs:
“1.  Subject to this Schedule, with effect from 1st September 2012, the contributions payable by the employer and the amount recoverable from the wages of an employee —
(a)who, not being a regular serviceman, is in the pensionable service, including one on probation who has not been placed on the pensionable establishment;
(b)who is a Defence Executive Officer, SAF regular officer or SAF regular soldier in the contract service or pensionable service;
(c)who is a SAF regular military expert in the contract service;
(d)who is a temporary employee on contract specifically providing for gratuities; or
(e)who is in the regular service of the Police (Senior) Service and is a member of the INVEST Plan,
are as follows:
(i)where the employee is not more than 50 years of age:
35 years of age and below
Above 35 but not more than 50 years of age
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)
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)(i)12% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 16% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and
   (ii) a further 15% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 20% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,000; and
(a)15% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 20% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,000; and
 
(a)(i)12% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 16% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and
   (ii) a further 15% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 20% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,000; and
(a)15% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 20% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,000; and
 
(b)36% of the amount of any additional wages payable in the month.
(b)20% of the amount of any additional wages payable in the month.
(b)36% of the amount of any additional wages payable in the month.
(b)20% of the amount of any additional wages payable in the month.
(ii)where the employee is above 50 but not more than 60 years of age:
Above 50 but not more than 55 years of age
Above 55 but not more than 60 years of age
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)
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)(i)10.5% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 14% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $700; and
   (ii) a further 13.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 18.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $925; and
(a)13.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 18.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $925; and
(a)(i)7.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 10.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $525; and
   (ii) a further 9.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 13% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $650; and
(a)9.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 13% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $650; and
(b)32.5% of the amount of any additional wages payable in the month.
(b)18.5% of the amount of any additional wages payable in the month.
(b)23.5% of the amount of any additional wages payable in the month.
(b)13% of the amount of any additional wages payable in the month.
(iii)where the employee is above 60 years of age:
Above 60 but not more than 65 years of age
Above 65 years of age
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)
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)(i)5.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $350; and
  (ii) a further 5.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and
(a)5.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and
 
(a)(i)4.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 6.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $325; and
  (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)14.5% of the amount of any additional wages payable in the month.
(b)7.5% of the amount of any additional wages payable in the month.
(b)11.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
2.  Subject to paragraphs 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at full rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who, not being a regular serviceman, is in the pensionable service of the Government, including one on probation who has not been placed on the pensionable establishment;
(b)who is a Defence Executive Officer, SAF regular officer or SAF regular soldier in the contract service or pensionable service;
(c)who is a SAF regular military expert in the contract service;
(d)who is a temporary employee of the Government on contract specifically providing for gratuities; or
(e)who is in the regular service of the Police (Senior) Service and is a member of the INVEST Plan,
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:
(i)where the employee is not more than 50 years of age:
35 years of age and below
Above 35 but not more than 50 years of age
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)
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)(i)12% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 16% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and
(ii)a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(a)(i)12% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 16% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and
(ii)a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)21% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(b)21% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(ii)where the employee is above 50 but not more than 60 years of age:
Above 50 but not more than 55 years of age
Above 55 but not more than 60 years of age
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)
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)(i)10.5% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 14% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $700; and
(ii)a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(a)(i)7.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 10.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $525; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)19% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(b)15.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(iii)where the employee is above 60 years of age:
Above 60 but not more than 65 years of age
Above 65 years of age
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)
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)(i)5.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $350; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(a)(i)4.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 6.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $325; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(b)12% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(b)11.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
3.  Subject to paragraphs 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at full rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who, not being a regular serviceman, is in the pensionable service of the Government, including one on probation who has not been placed on the pensionable establishment;
(b)who is a Defence Executive Officer, SAF regular officer or SAF regular soldier in the contract service or pensionable service;
(c)who is a SAF regular military expert in the contract service;
(d)who is a temporary employee of the Government on contract specifically providing for gratuities; or
(e)who is in the regular service of the Police (Senior) Service and is a member of the INVEST Plan,
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:
(i)where the employee is not more than 50 years of age:
35 years of age and below
Above 35 but not more than 50 years of age
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)
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)(i)12% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 16% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and
   (ii) a further 11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
(a)11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
 
(a)(i)12% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 16% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and
(ii)a further 11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
(a)11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
 
(b)31% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(b)31% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(ii)where the employee is above 50 but not more than 60 years of age:
Above 50 but not more than 55 years of age
Above 55 but not more than 60 years of age
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)
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)(i)10.5% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 14% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $700; and
   (ii) a further 11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
(a)11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
 
(a)(i)7.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 10.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $525; and
   (ii) a further 9.375% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 12.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and
(a)9.375% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 12.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and
 
(b)29% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(b)23% of the amount of any additional wages payable in the month.
(b)12.5% of the amount of any additional wages payable in the month.
(iii)where the employee is above 60 years of age:
Above 60 but not more than 65 Years of Age
Above 65 Years of Age
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)
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)(i)5.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $350; and
   (ii) a further 5.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and
(a)5.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and
 
(a)(i)4.875% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 6.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $325; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)14.5% of the amount of any additional wages payable in the month.
(b)7.5% of the amount of any additional wages payable in the month.
(b)11.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
4.  Subject to paragraphs 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at graduated rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who is an employee of a statutory body and in the pensionable service; or
(b)who is a temporary employee of a statutory body and on contract specifically providing for gratuities,
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:
(i)where the employee is not more than 50 years of age:
35 years of age and below
Above 35 but not more than 50 years of age
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)
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)(i)3% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 4% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $200; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(a)(i)3% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 4% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $200; and
(ii)a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)9% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(b)9% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(ii)where the employee is above 50 but not more than 60 years of age:
Above 50 but not more than 55 years of age
Above 55 but not more than 60 years of age
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)
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)(i)3% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 4% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $200; and
(ii)a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(a)(i)3% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 4% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $200; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)9% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(b)9% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(iii)where the employee is above 60 years of age:
Above 60 but not more than 65 years of age
Above 65 years of age
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)
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)(i)2.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 3.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $175; and
(ii)a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(a)(i)2.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 3.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $175; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)8.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
(b)8.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
5.  Subject to paragraphs 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at graduated rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who is an employee of a statutory body and in the pensionable service; or
(b)who is a temporary employee of a statutory body and on contract specifically providing for gratuities,
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:
(i)where the employee is not more than 50 years of age:
35 years of age and below
Above 35 but not more than 50 years of age
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)
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)(i)6.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 9% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $450; and
(ii)a further 11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
(a)11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
 
(a)(i)6.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 9% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $450; and
(ii)a further 11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
(a)11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
 
(b)24% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(b)24% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(ii)where the employee is above 50 but not more than 60 years of age:
Above 50 but not more than 55 years of age
Above 55 but not more than 60 years of age
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)
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)(i)6.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 9% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $450; and
   (ii) a further 11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
(a)11.25% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 15% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and
 
(a)(i)4.5% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 6% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $300; and
   (ii) a further 9.375% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 12.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and
(a)9.375% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 12.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and
 
(b)24% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(b)18.5% of the amount of any additional wages payable in the month.
(b)12.5% of the amount of any additional wages payable in the month.
(iii)where the employee is above 60 years of age:
Above 60 but not more than 65 years of age
Above 65 years of age
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)
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)(i)2.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 3.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $175; and
   (ii) a further 5.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and
(a)5.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 7.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and
 
(a)(i)2.625% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 3.5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $175; and
   (ii) a further 3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
(a)3.75% of the employee’s ordinary wages for the month excluding the non-pensionable element, and 5% of the non-pensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and
 
(b)11% of the amount of any additional wages payable in the month.
(b)7.5% of the amount of any additional wages payable in the month.
(b)8.5% of the amount of any additional wages payable in the month.
(b)5% of the amount of any additional wages payable in the month.
”; and
(b)by deleting sub-paragraphs (c) to (f) of paragraph 8 and substituting the following sub-paragraphs:
“(c)under item (a)(i) in column (1) of paragraph 1(ii), instead of $700, 10.5% of the wages of the employee for that month;
(d)under item (a)(i) in column (3) of paragraph 1(ii), instead of $525, 7.875% of the wages of the employee for that month;
(e)under item (a)(i) in column (1) of paragraph 1(iii), instead of $350, 5.25% of the wages of the employee for that month; or
(f)under item (a)(i) in column (3) of paragraph 1(iii), instead of $325, 4.875% of the wages of the employee for that month.”.
Amendment of Second Schedule
6.  The Second Schedule to the principal Regulations is amended —
(a)by deleting paragraphs 1 to 5 and substituting the following paragraphs:
“1.  Subject to this Schedule, with effect from 1st September 2012, the contributions payable by the employer and the amount recoverable from the wages of an employee —
(a)who is a Defence Executive Officer or SAF regular military expert in the non-pensionable service;
(b)who is a SAF regular officer or SAF regular soldier in the non-pensionable service, but is not a member of the SAVER Plan or the Premium Plan;
(c)who is a SAF regular officer in the non-pensionable service and is a member of the SAVER Plan who has reached his SAVER end date; or
(d)who is any employee of the Government other than one specified in sub-paragraph (a), (b) or (c) or in regulation 3, 5 or 6,
are as follows:
(i)where the employee is not more than 50 years of age:
 
35 years of age and below
Above 35 but not more than 50 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 16% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.1063 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)16% of the total amount of the employee’s wages for the month; and
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 —
(a)0.1063 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to 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)0.48 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)16% of the total amount of the employee’s wages for the month; and
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 —
(a)$74.475 and 0.2171 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 $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)$120 and 0.24 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)16% of the total amount of the employee’s wages for the month; and
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 —
(a)$172.20 and 0.226 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 $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)$120 and 0.24 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)(i)16% of the employee’s ordinary wages for the month subject to a maximum of $800; and
  (ii) a further 20% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and
An amount equal to the sum of —
(a)20% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and
An amount equal to the sum of —
(a)(i)16% of the employee’s ordinary wages for the month subject to a maximum of $800; and
   (ii) a further 20% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and
An amount equal to the sum of —
(a)20% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and
 
(b)36% 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)36% 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.
(ii)where the employee is above 50 but not more than 60 years of age:
 
Above 50 but not more than 55 years of age
Above 55 but not more than 60 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 0.093 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
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)0.093 of the difference between the total amount of the employee’s wages for the month and $50; and
An amount equal to 0.444 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 0.312 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b)0.444 of the difference between the total amount of the employee’s wages for the month and $500.
 
(b)0.312 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)$65.10 and 0.1756 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 $111 and 0.222 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 0.1155 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 $78 and 0.156 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b)$111 and 0.222 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b)$78 and 0.156 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)$144.12 and 0.2196 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 $111 and 0.222 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)$100.80 and 0.189 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 $78 and 0.156 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b)$111 and 0.222 of the difference between the total amount of the employee’s wages for the month and $750.
 
(b)$78 and 0.156 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)(i)14% of the employee’s ordinary wages for the month subject to a maximum of $700; and
   (ii) a further 18.5% of the employee’s ordinary wages for the month subject to a maximum of $925; 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 $925; and
An amount equal to the sum of —
(a)(i)10.5% of the employee’s ordinary wages for the month subject to a maximum of $525; and
   (ii) a further 13% of the employee’s ordinary wages for the month subject to a maximum of $650; and
An amount equal to the sum of —
(a)13% of the employee’s ordinary wages for the month subject to a maximum of $650; and
 
(b)32.5% 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)23.5% of the amount of the additional wages payable to the employee in the month.
(b)13% of the amount of the additional wages payable to the employee in the month.
(iii)where the employee is above 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 0.0465 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0431 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)0.0465 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)0.0431 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)0.18 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)$32.55 and 0.0583 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)$30.225 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.
 
(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)$58.80 and 0.154 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)$54.60 and 0.143 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)$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)(i)7% of the employee’s ordinary wages for the month subject to a maximum of $350; and
   (ii) a further 7.5% of the employee’s ordinary wages for the month subject to a maximum of $375; 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 $375; and
 
An amount equal to the sum of —
(a)(i)6.5% of the employee’s ordinary wages for the month subject to a maximum of $325; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
 
(b)14.5% 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)11.5% 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 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at full rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who is a Defence Executive Officer or SAF regular military expert in the non-pensionable service;
(b)who is a SAF regular officer or SAF regular soldier in the non-pensionable service, but is not a member of the SAVER Plan or the Premium Plan;
(c)who is a SAF regular officer in the non-pensionable service and is a member of the SAVER Plan who has reached his SAVER end date; or
(d)who is any employee of the Government other than one specified in sub-paragraph (a), (b) or (c) or in regulation 3, 5 or 6,
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:
(i)where the employee is not more than 50 years of age:
 
35 years of age and below
Above 35 but not more than 50 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 16% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.1063 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)16% 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)0.1063 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.
 
Exceeding $750 but not exceeding $1,200
An amount equal to the sum of —
(a)16% 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)$74.475 and 0.2171 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.
 
Exceeding $1,200 but not exceeding $1,500
An amount equal to the sum of —
(a)16% 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)$172.20 and 0.226 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.
 
Exceeding $1,500
An amount equal to the sum of —
(a)(i)16% of the employee’s ordinary wages for the month subject to a maximum of $800; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)(i)16% of the employee’s ordinary wages for the month subject to a maximum of $800; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(b)21% 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)21% 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.
(ii)where the employee is above 50 but not more than 60 years of age:
 
Above 50 but not more than 55 years of age
Above 55 but not more than 60 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 0.093 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
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)0.093 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.
 
(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)$65.10 and 0.1756 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 0.1155 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.
 
Exceeding $1,200 but not exceeding $1,500
An amount equal to the sum of —
(a)$144.12 and 0.2196 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)$100.80 and 0.189 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.
 
Exceeding $1,500
An amount equal to the sum of —
(a)(i)14% of the employee’s ordinary wages for the month subject to a maximum of $700; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)(i)10.5% of the employee’s ordinary wages for the month subject to a maximum of $525; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(b)19% 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.
(iii)where the employee is above 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 0.0465 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0431 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)0.0465 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)0.0431 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.
 
Exceeding $750 but not exceeding $1,200
An amount equal to the sum of —
(a)$32.55 and 0.0583 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)$30.225 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.
 
(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)$58.80 and 0.154 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)$54.60 and 0.143 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.
 
Exceeding $1,500
An amount equal to the sum of —
(a)(i)7% of the employee’s ordinary wages for the month subject to a maximum of $350; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)(i)6.5% of the employee’s ordinary wages for the month subject to a maximum of $325; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(b)12% 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)11.5% 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 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at full rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who is a Defence Executive Officer or SAF regular military expert in the non-pensionable service;
(b)who is a SAF regular officer or SAF regular soldier in the non-pensionable service, but is not a member of the SAVER Plan or the Premium Plan;
(c)who is a SAF regular officer in the non-pensionable service and is a member of the SAVER Plan who has reached his SAVER end date; or
(d)who is any employee of the Government other than one specified in sub-paragraph (a), (b) or (c) or in regulation 3, 5 or 6,
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:
(i)where the employee is not more than 50 years of age:
 
35 years of age and below
Above 35 but not more than 50 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 16% of the total amount of the employee’s wages for the month.
NIL
An amount equal to 0.1063 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)16% 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)0.1063 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.
 
(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 —
(a)16% 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)$74.475 and 0.2171 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.
 
(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 —
(a)16% 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)$172.20 and 0.226 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.
 
(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 $1,500
An amount equal to the sum of —
(a)(i)16% of the employee’s ordinary wages for the month subject to a maximum of $800; and
   (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)(i)16% of the employee’s ordinary wages for the month subject to a maximum of $800; and
   (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
 
(b)31% 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)31% 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.
(ii)where the employee is above 50 but not more than 60 years of age:
 
Above 50 but not more than 55 years of age
Above 55 but not more than 60 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 0.093 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
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)0.093 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 0.3 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.
 
Exceeding $750 but not exceeding $1,200
An amount equal to the sum of —
(a)$65.10 and 0.1756 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 0.1155 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.
 
(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.
 
Exceeding $1,200 but not exceeding $1,500
An amount equal to the sum of —
(a)$144.12 and 0.2196 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)$100.80 and 0.189 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.
 
 
(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.
 
Exceeding $1,500
 
An amount equal to the sum of —
(a)(i)14% of the employee’s ordinary wages for the month subject to a maximum of $700; and
   (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)(i)10.5% of the employee’s ordinary wages for the month subject to a maximum of $525; and
   (ii) a further 12.5% of the employee’s ordinary wages for the month subject to a maximum of $625; 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 $625; and
 
(b)29% 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)23% 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.
(iii)where the employee is above 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
An amount equal to 0.0465 of the difference between the total amount of the employee’s wages for the month and $50.
NIL
An amount equal to 0.0431 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)0.0465 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)0.0431 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)0.18 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)$32.55 and 0.0583 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)$30.225 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.
 
(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)$58.80 and 0.154 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)$54.60 and 0.143 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)$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)(i)7% of the employee’s ordinary wages for the month subject to a maximum of $350; and
   (ii) a further 7.5% of the employee’s ordinary wages for the month subject to a maximum of $375; 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 $375; and
An amount equal to the sum of —
(a)(i)6.5% of the employee’s ordinary wages for the month subject to a maximum of $325; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of –
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(b)14.5% 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)11.5% 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.
4.  Subject to paragraphs 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at graduated rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who is a non-pensionable employee of a statutory body; or
(b)who is a person employed in an aided school by the managers of the school,
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:
(i)where the employee is not more than 50 years of age:
 
35 years of age and below
Above 35 but not more than 50 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
(1)
(2)
(3)
(4)
(5)
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
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.
 
(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.
 
(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.
 
(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)(i)4% of the employee’s ordinary wages for the month subject to a maximum of $200; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)(i)4% of the employee’s ordinary wages for the month subject to a maximum of $200; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; 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.
(ii)where the employee is above 50 but not more than 60 years of age:
 
Above 50 but not more than 55 years of age
Above 55 but not more than 60 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
(1)
(2)
(3)
(4)
(5)
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.
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
Exceeding $500 but not exceeding $750
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.
 
(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)$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.
 
(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)$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.
 
(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)(i)4% of the employee’s ordinary wages for the month subject to a maximum of $200; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)(i)4% of the employee’s ordinary wages for the month subject to a maximum of $200; and
   (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; 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.
(iii)where the employee is above 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
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)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.
 
Exceeding $750 but not exceeding $1,200
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.
 
Exceeding $1,200 but not exceeding $1,500
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.
 
Exceeding $1,500
An amount equal to the sum of —
(a)(i)3.5% of the employee’s ordinary wages for the month subject to a maximum of $175; and
(ii)a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)(i)3.5% of the employee’s ordinary wages for the month subject to a maximum of $175; and
(ii)a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(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.
5.  Subject to paragraphs 6 to 14, with effect from 1st September 2012, the contributions payable by the employer (at graduated rates) and the amount recoverable from the wages of an employee (at graduated rates) —
(a)who is a non-pensionable employee of a statutory body; or
(b)who is a person employed in an aided school by the managers of the school,
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:
(i)where the employee is not more than 50 years of age:
 
35 years of age and below
Above 35 but not more than 50 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
(1)
(2)
(3)
(4)
(5)
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
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.
 
(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 —
(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.
 
(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 —
(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.
 
(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 $1,500
An amount equal to the sum of —
(a)(i)9% of the employee’s ordinary wages for the month subject to a maximum of $450; and
   (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)(i)9% of the employee’s ordinary wages for the month subject to a maximum of $450; and
   (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $750; 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.
(ii)where the employee is above 50 but not more than 60 years of age:
 
Above 50 but not more than 55 years of age
Above 55 but not more than 60 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
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
Exceeding $500 but not exceeding $750
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.
 
(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.
 
Exceeding $750 but not exceeding $1,200
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.
 
(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.
 
Exceeding $1,200 but not exceeding $1,500
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.
 
(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.
 
Exceeding $1,500
An amount equal to the sum of —
(a)(i)9% of the employee’s ordinary wages for the month subject to a maximum of $450; and
   (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $750; and
An amount equal to the sum of —
(a)(i)6% of the employee’s ordinary wages for the month subject to a maximum of $300; and
   (ii) a further 12.5% of the employee’s ordinary wages for the month subject to a maximum of $625; 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 $625; 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)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.
(iii)where the employee is above 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
(1)
(2)
(3)
(4)
(5)
Exceeding $50 but not exceeding $500
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)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)0.18 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)$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)$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)$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)$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 $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
(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 $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)(i)3.5% of the employee’s ordinary wages for the month subject to a maximum of $175; and
(ii)a further 7.5% of the employee’s ordinary wages for the month subject to a maximum of $375; 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 $375; and
An amount equal to the sum of —
(a)(i)3.5% of the employee’s ordinary wages for the month subject to a maximum of $175; and
(ii)a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
An amount equal to the sum of —
(a)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(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.
”; and
(b)by deleting sub-paragraphs (c) to (f) of paragraph 8 and substituting the following sub-paragraphs:
“(c)under item (a)(i) in column (2) of paragraph 1(ii), instead of $700, 14% of the wages of the employee for that month;
(d)under item (a)(i) in column (4) of paragraph 1(ii), instead of $525, 10.5% of the wages of the employee for that month;
(e)under item (a)(i) in column (2) of paragraph 1(iii), instead of $350, 7% of the wages of the employee for that month; or
(f)under item (a)(i) in column (4) of paragraph 1(iii), instead of $325, 6.5% of the wages of the employee for that month.”.
Amendment of Third Schedule
7.  The Third Schedule to the principal Regulations is amended by deleting paragraph 1 and substituting the following paragraph:
“1.  Subject to this Schedule, with effect from 1st September 2012, the contributions payable by the employer and the amount recoverable from the wages of an employee who is a SAF regular officer or SAF regular soldier and a member of the SAVER Plan (not being a member who has reached his SAVER end date) or a member of the Premium Plan are as follows:
(a)where the employee is not more than 50 years of age:
35 years of age and below
Above 35 but not more than 50 years of age
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)
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)27% of the employee’s ordinary wages for the month subject to a maximum of $1,800; and
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and
(a)27% of the employee’s ordinary wages for the month subject to a maximum of $1,800; and
(a)15% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and
(b)27% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(b)27% of the amount of any additional wages payable in the month.
(b)15% of the amount of any additional wages payable in the month.
(b)where the employee is above 50 but not more than 60 years of age:
Above 50 but not more than 55 years of age
Above 55 but not more than 60 years of age
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)
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)24.375% of the employee’s ordinary wages for the month subject to a maximum of $1,625; and
(a)13.875% of the employee’s ordinary wages for the month subject to a maximum of $925; and
(a)17.625% of the employee’s ordinary wages for the month subject to a maximum of $1,175; and
(a)9.75% of the employee’s ordinary wages for the month subject to a maximum of $650; and
(b)24.375% of the amount of any additional wages payable in the month.
(b)13.875% of the amount of any additional wages payable in the month.
(b)17.625% of the amount of any additional wages payable in the month.
(b)9.75% of the amount of any additional wages payable in the month.
(c)where the employee is above 60 years of age:
Above 60 but not more than 65 years of age
Above 65 years of age
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)
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)10.875% of the employee’s ordinary wages for the month subject to a maximum of $725; and
(a)5.625% of the employee’s ordinary wages for the month subject to a maximum of $375; and
(a)8.625% of the employee’s ordinary wages for the month subject to a maximum of $575; and
(a)3.75% of the employee’s ordinary wages for the month subject to a maximum of $250; and
(b)10.875% of the amount of any additional wages payable in the month.
(b)5.625% of the amount of any additional wages payable in the month.
(b)8.625% of the amount of any additional wages payable in the month.
(b)3.75% of the amount of any additional wages payable in the month.
”.
[G.N. Nos. S 368/2011; S 506/2011]
Made this 31st day of August 2012.
LOH KHUM YEAN
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-12V0T2; AG/LLRD/SL/36/2010/32 Vol. 4]
(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).
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