2. The Second Schedule to the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011) is amended by deleting paragraphs 1 to 5 and substituting the following paragraphs:“1. Subject to this Schedule, with effect from 1st January 2014, 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 nonpensionable service;  (b)  who is a SAF regular officer or SAF regular soldier in the nonpensionable service, but is not a member of the SAVER Plan or the Premium Plan;  (c)  who is a SAF regular officer in the nonpensionable 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 subparagraph (a), (b) or (c) or in regulation 3, 5 or 6, 
(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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 16% of the total amount of the employee’s wages for the month. 
  An amount equal to 16% of the total amount of the employee’s wages for the month. 
  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 0.6 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)  16% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.6 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.6 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.6 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)(i)  16% of the employee’s ordinary wages for the month subject to a maximum of $800; 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 

 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 

  (ii) a further 20% of the employee’s ordinary wages for the month subject to a maximum of $1,000; and 
  (ii) a further 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 14% of the total amount of the employee’s wages for the month. 
  An amount equal to 10.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  14% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.555 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)  10.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.39 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.555 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.39 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)(i)  14% of the employee’s ordinary wages for the month subject to a maximum of $700; 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 

 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 

  (ii) a further 18.5% of the employee’s ordinary wages for the month subject to a maximum of $925; and 
  (ii) a further 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 
 

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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 7% of the total amount of the employee’s wages for the month. 
  An amount equal to 6.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  7% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.225 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)  6.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.225 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  7% of the employee’s ordinary wages for the month subject to a maximum of $350; 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 

 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 

  (ii) a further 7.5% of the employee’s ordinary wages for the month subject to a maximum of $375; and 
  (ii) a further 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 January 2014, 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 nonpensionable service;  (b)  who is a SAF regular officer or SAF regular soldier in the nonpensionable service, but is not a member of the SAVER Plan or the Premium Plan;  (c)  who is a SAF regular officer in the nonpensionable 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 subparagraph (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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 16% of the total amount of the employee’s wages for the month. 
  An amount equal to 16% of the total amount of the employee’s wages for the month. 
  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 0.15 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)  16% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.15 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  16% of the employee’s ordinary wages for the month subject to a maximum of $800; 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 

 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 

  (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and 
  (ii) a further 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 14% of the total amount of the employee’s wages for the month. 
  An amount equal to 10.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  14% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 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)  10.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.15 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  14% of the employee’s ordinary wages for the month subject to a maximum of $700; 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 

 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 

  (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and 
  (ii) a further 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 
 

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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 7% of the total amount of the employee’s wages for the month. 
  An amount equal to 6.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  7% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 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)  6.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.15 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  7% of the employee’s ordinary wages for the month subject to a maximum of $350; 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 

 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 

  (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and 
  (ii) a further 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 January 2014, 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 nonpensionable service;  (b)  who is a SAF regular officer or SAF regular soldier in the nonpensionable service, but is not a member of the SAVER Plan or the Premium Plan;  (c)  who is a SAF regular officer in the nonpensionable 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 subparagraph (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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 16% of the total amount of the employee’s wages for the month. 
  An amount equal to 16% of the total amount of the employee’s wages for the month. 
  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 0.45 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)  16% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.45 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.45 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.45 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)(i)  16% of the employee’s ordinary wages for the month subject to a maximum of $800; 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 

 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 

  (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and 
  (ii) a further 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 14% of the total amount of the employee’s wages for the month. 
  An amount equal to 10.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  14% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.45 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)  10.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.375 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.45 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.375 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)(i)  14% of the employee’s ordinary wages for the month subject to a maximum of $700; 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 

 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 

  (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and 
  (ii) a further 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 
 

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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 7% of the total amount of the employee’s wages for the month. 
  An amount equal to 6.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  7% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.225 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)  6.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.225 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  7% of the employee’s ordinary wages for the month subject to a maximum of $350; 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 

 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 

  (ii) a further 7.5% of the employee’s ordinary wages for the month subject to a maximum of $375; and 
  (ii) a further 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 January 2014, 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 nonpensionable 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 4% of the total amount of the employee’s wages for the month. 
  An amount equal to 4% of the total amount of the employee’s wages for the month. 
  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 0.15 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)  4% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.15 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  4% of the employee’s ordinary wages for the month subject to a maximum of $200; 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 

 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 

  (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and 
  (ii) a further 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 4% of the total amount of the employee’s wages for the month. 
  An amount equal to 4% of the total amount of the employee’s wages for the month. 
  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 0.15 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)  4% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.15 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  4% of the employee’s ordinary wages for the month subject to a maximum of $200; 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 

 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 

  (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and 
  (ii) a further 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 
 

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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 3.5% of the total amount of the employee’s wages for the month. 
  An amount equal to 3.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  3.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 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)  3.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.15 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  3.5% of the employee’s ordinary wages for the month subject to a maximum of $175; 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 

 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 

  (ii) a further 5% of the employee’s ordinary wages for the month subject to a maximum of $250; and 
  (ii) a further 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 January 2014, 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 nonpensionable 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 9% of the total amount of the employee’s wages for the month. 
  An amount equal to 9% of the total amount of the employee’s wages for the month. 
  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 0.45 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)  9% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.45 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.45 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.45 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)(i)  9% of the employee’s ordinary wages for the month subject to a maximum of $450; 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 

 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 

  (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and 
  (ii) a further 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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 9% of the total amount of the employee’s wages for the month. 
  An amount equal to 6% of the total amount of the employee’s wages for the month. 
  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 0.45 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)  6% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.375 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.45 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.375 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)(i)  9% of the employee’s ordinary wages for the month subject to a maximum of $450; 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 

 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 

  (ii) a further 15% of the employee’s ordinary wages for the month subject to a maximum of $750; and 
  (ii) a further 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 
 

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 


    

Exceeding $50 but not exceeding $500 
 An amount equal to 3.5% of the total amount of the employee’s wages for the month. 
  An amount equal to 3.5% of the total amount of the employee’s wages for the month. 
  Exceeding $500 but not exceeding $750 
 An amount equal to the sum of — 
(a)  3.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.225 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)  3.5% of the total amount of the employee’s wages for the month; and 

 An amount equal to 0.15 of the difference between the total amount of the employee’s wages for the month and $500. 
  (b)  0.225 of the difference between the total amount of the employee’s wages for the month and $500. 

  (b)  0.15 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)(i)  3.5% of the employee’s ordinary wages for the month subject to a maximum of $175; 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 

 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 

  (ii) a further 7.5% of the employee’s ordinary wages for the month subject to a maximum of $375; and 
  (ii) a further 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. 

 ”. 



