No. S 507
Central Provident Fund Act
(CHAPTER 36)
Central Provident Fund
(Self-Employed Persons) (Amendment)
Regulations 2011
In exercise of the powers conferred by section 77(1)(a) and (e) of the Central Provident Fund Act, the Minister for Manpower, after consulting with the Central Provident Fund Board, hereby makes the following Regulations
Citation and commencement
1.—(1)  These Regulations may be cited as the Central Provident Fund (Self-Employed Persons) (Amendment) Regulations 2011 and shall, with the exception of regulations 5 and 6(a), come into operation on 1st September 2011.
(2)  Regulations 5 and 6(a) shall be deemed to have come into operation on 1st January 2011.
Amendment of regulation 4
2.  Regulation 4(1) of the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25) (referred to in these Regulations as the principal Regulations) is amended —
(a)by deleting the word “and” at the end of sub-paragraph (c);
(b)by deleting the words “and every subsequent relevant year.” in sub-paragraph (d) and substituting the word “; and”; and
(c)by inserting, immediately after sub-paragraph (d), the following sub-paragraph:
“(e)at the applicable rate specified in the second, third and fourth columns of item 15 in the First Schedule in respect of the relevant year beginning 1st January 2012 and every subsequent relevant year.”.
Amendment of regulation 9
3.  Regulation 9(3) of the principal Regulations is amended —
(a)by deleting the words “items 12, 13 and 14” in sub paragraph (a)(ii) and substituting the words “items 12 to 15”; and
(b)by deleting sub-paragraph (b) and substituting the following sub-paragraph:
“(b)a proportion of 12 times the maximum amount of contributions an employer is liable to pay in respect of the applicant’s ordinary wages for the month as prescribed in —
(i)the First Schedule to the Act; or
(ii)the First or Second Schedule to the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011),
as the case may be.”.
Amendment of regulation 10
4.  Regulation 10(3) of the principal Regulations is amended by deleting the words “items 12, 13 and 14” in sub-paragraph (a)(ii) and substituting the words “items 12 to 15”.
Amendment of regulation 17
5.  Regulation 17 of the principal Regulations is amended by deleting paragraph (2) and substituting the following paragraph:
“(2)  The maximum amount which a person may contribute voluntarily under paragraph (1) shall not exceed $30,600 in any relevant year.”.
Amendment of First Schedule
6.  The First Schedule to the principal Regulations is amended —
(a)by deleting item 14 and substituting the following item:
“14.For the relevant year beginning 1st January 2011, the contributions payable by a self-employed person are as follows:
Total amount of the self-employed person’s income
Self-employed person who has not attained 35 years of age on 1st January of the relevant year
Self-employed person who has attained 35 years of age but has not attained 45 years of age on 1st January of the relevant year
Self-employed person who has attained 45 years of age on 1st January of the relevant year
(1)
(2)
(3)
(4)
Not exceeding $6,000
Nil
Nil
Nil
Exceeding $6,000 but not exceeding $12,000
An amount equal to 2.33% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year.
An amount equal to 2.67% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year.
An amount equal to 3% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year.
Exceeding $12,000 but not exceeding $18,000
An amount equal to the sum of $279.60 and 0.1634 of the difference between the income (less any allowance or honorarium he received for that year as a Member of Parliament) of the year and $12,000.
An amount equal to the sum of $320.40 and 0.1866 of the difference between the income (less any allowance or honorarium he received for that year as a Member of Parliament) of the year and $12,000.
An amount equal to the sum of $360 and 0.21 of the difference between the income (less any allowance or honorarium he received for that year as a Member of Parliament) of the year and $12,000.
Exceeding $18,000
An amount equal to 7% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year, subject to a maximum of $3,920.
An amount equal to 8% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year, subject to a maximum of $4,480.
An amount equal to 9% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year, subject to a maximum of $5,040.
”; and
(b)by inserting, immediately after item 14, the following item:
“15.For the relevant year beginning 1st January 2012 and for every subsequent relevant year, the contributions payable by a self-employed person are as follows:
Total amount of the self-employed person’s income
Self-employed person who has not attained 35 years of age on 1st January of the relevant year
Self-employed person who has attained 35 years of age but has not attained 45 years of age on 1st January of the relevant year
Self-employed person who has attained 45 years of age on 1st January of the relevant year
(1)
(2)
(3)
(4)
Not exceeding $6,000
Nil
Nil
Nil
Exceeding $6,000 but not exceeding $12,000
An amount equal to 2.33% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year.
An amount equal to 2.67% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year.
An amount equal to 3% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year.
Exceeding $12,000 but not exceeding $18,000
An amount equal to the sum of $279.60 and 0.1634 of the difference between the income (less any allowance or honorarium he received for that year as a Member of Parliament) of the year and $12,000.
An amount equal to the sum of $320.40 and 0.1866 of the difference between the income (less any allowance or honorarium he received for that year as a Member of Parliament) of the year and $12,000.
An amount equal to the sum of $360 and 0.21 of the difference between the income (less any allowance or honorarium he received for that year as a Member of Parliament) of the year and $12,000.
Exceeding $18,000
An amount equal to 7% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year, subject to a maximum of $4,200.
An amount equal to 8% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year, subject to a maximum of $4,800.
An amount equal to 9% of the income (less any allowance or honorarium he received for that year as a Member of Parliament) for that year, subject to a maximum of $5,400.
”.
[G.N. Nos. 321/2007; S 506/2007; S 745/2007; S 146/2008; S 513/2008; S 3/2010; S 153/2010; S 484/2010; S 817/2010]
Made this 26th day of August 2011.
LOH KHUM YEAN
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-11VOT1; AG/LLRD/SL/36/2010/24 Vol. 2]
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