No. S 843
Central Provident Fund Act
(CHAPTER 36)
Central Provident Fund Act
(Amendment of First Schedule) (No. 2)
Notification 2013
In exercise of the powers conferred by section 7(8) of the Central Provident Fund Act, Mr Tan Chuan‑Jin, Senior Minister of State, charged with the responsibility of the Minister for Manpower, hereby makes the following Notification:
Citation and commencement
1.  This Notification may be cited as the Central Provident Fund Act (Amendment of First Schedule) (No. 2) Notification 2013 and shall come into operation on 1st January 2014.
Amendment of First Schedule
2.  The First Schedule to the Central Provident Fund Act (2013 Ed.) is amended by deleting paragraphs 1 to 1D and substituting the following paragraphs:
“1.  Subject to paragraphs 1A to 7, with effect from 1st January 2014, the contributions payable by the employer and the amount recoverable from the employee’s wages are as follows:
(a)where the employee is not more than 55 years of age:
 
35 years of age and below
Above 35 but not more than 50 years of age
Above 50 but not more than 55 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 16% of the Total Wages.
NIL
An amount equal to 16% of the Total Wages.
NIL
An amount equal to 14% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)16% of the Total Wages; and
An amount equal to 0.6 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)16% of the Total Wages; and
An amount equal to 0.6 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)14% of the Total Wages; and
An amount equal to 0.555 of the difference between the Total Wages and $500.
 
(b)0.6 of the difference between the Total Wages and $500.
 
(b)0.6 of the difference between the Total Wages and $500.
 
(b)0.555 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)36% of the employee’s ordinary wages for the month subject to a maximum of $1,800; 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)36% of the employee’s ordinary wages for the month subject to a maximum of $1,800; 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)32.5% of the employee’s ordinary wages for the month subject to a maximum of $1,625; 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
 
(b)36% of the Relevant Additional Wages.
(b)20% of the Relevant Additional Wages.
(b)36% of the Relevant Additional Wages.
(b)20% of the Relevant Additional Wages.
(b)32.5% of the Relevant Additional Wages.
(b)18.5% of the Relevant Additional Wages.
(b)where the employee is above 55 years of age:
 
Above 55 but not more than 60 years of age
Above 60 but not more than 65 years of age
Above 65 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 10.5% of the Total Wages.
NIL
An amount equal to 7% of the Total Wages.
NIL
An amount equal to 6.5% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)10.5% of the Total Wages; and
An amount equal to 0.39 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)7% of the Total Wages; and
An amount equal to 0.225 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)6.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.39 of the difference between the Total Wages and $500.
 
(b)0.225 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)23.5% of the employee’s ordinary wages for the month subject to a maximum of $1,175; 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
An amount equal to the sum of —
(a)14.5% of the employee’s ordinary wages for the month subject to a maximum of $725; 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)11.5% of the employee’s ordinary wages for the month subject to a maximum of $575; 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)23.5% of the Relevant Additional Wages.
(b)13% of the Relevant Additional Wages.
(b)14.5% of the Relevant Additional Wages.
(b)7.5% of the Relevant Additional Wages.
(b)11.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
1A.  Subject to paragraphs 1E to 7, with effect from 1st January 2014, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates), 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:
(a)where the employee is not more than 55 years of age:
 
35 years of age and below
Above 35 but not more than 50 years of age
Above 50 but not more than 55 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 4% of the Total Wages.
NIL
An amount equal to 4% of the Total Wages.
NIL
An amount equal to 4% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)4% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)4% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)4% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)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)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)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)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)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)5% of the employee’s ordinary wages for the month subject to a maximum of $250; and
 
(b)9% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)9% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)9% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)where the employee is above 55 years of age:
 
Above 55 but not more than 60 years of age
Above 60 but not more than 65 years of age
Above 65 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 4% of the Total Wages.
NIL
An amount equal to 3.5% of the Total Wages.
NIL
An amount equal to 3.5% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)4% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)3.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)3.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)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)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)8.5% of the employee’s ordinary wages for the month subject to a maximum of $425; 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)8.5% of the employee’s ordinary wages for the month subject to a maximum of $425; 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 Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)8.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)8.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
1B.  Subject to paragraphs 1E to 7, with effect from 1st January 2014, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates), 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:
(a)where the employee is not more than 55 years of age:
 
35 years of age and below
Above 35 but not more than 50 years of age
Above 50 but not more than 55 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 9% of the Total Wages.
NIL
An amount equal to 9% of the Total Wages.
NIL
An amount equal to 9% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)9% of the Total Wages; and
An amount equal to 0.45 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)9% of the Total Wages; and
An amount equal to 0.45 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)9% of the Total Wages; and
An amount equal to 0.45 of the difference between the Total Wages and $500.
 
(b)0.45 of the difference between the Total Wages and $500.
 
(b)0.45 of the difference between the Total Wages and $500.
 
(b)0.45 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)24% of the employee’s ordinary wages for the month subject to a maximum of $1,200; 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)24% of the employee’s ordinary wages for the month subject to a maximum of $1,200; 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)24% of the employee’s ordinary wages for the month subject to a maximum of $1,200; 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 Relevant Additional Wages.
(b)15% of the Relevant Additional Wages.
(b)24% of the Relevant Additional Wages.
(b)15% of the Relevant Additional Wages.
(b)24% of the Relevant Additional Wages.
(b)15% of the Relevant Additional Wages.
(b)where the employee is above 55 years of age:
 
Above 55 but not more than 60 years of age
Above 60 but not more than 65 years of age
Above 65 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 6% of the Total Wages.
NIL
An amount equal to 3.5% of the Total Wages.
NIL
An amount equal to 3.5% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)6% of the Total Wages; and
An amount equal to 0.375 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)3.5% of the Total Wages; and
An amount equal to 0.225 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)3.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.375 of the difference between the Total Wages and $500.
 
(b)0.225 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
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)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)11% of the employee’s ordinary wages for the month subject to a maximum of $550; 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)8.5% of the employee’s ordinary wages for the month subject to a maximum of $425; 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)18.5% of the Relevant Additional Wages.
(b)12.5% of the Relevant Additional Wages.
(b)11% of the Relevant Additional Wages.
(b)7.5% of the Relevant Additional Wages.
(b)8.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
1C.  Subject to paragraphs 1E to 7, with effect from 1st January 2014, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates), 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:
(a)where the employee is not more than 55 years of age:
 
35 years of age and below
Above 35 but not more than 50 years of age
Above 50 but not more than 55 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 16% of the Total Wages.
NIL
An amount equal to 16% of the Total Wages.
NIL
An amount equal to 14% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)16% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)16% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)14% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)21% of the employee’s ordinary wages for the month subject to a maximum of $1,050; 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)21% of the employee’s ordinary wages for the month subject to a maximum of $1,050; 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)19% of the employee’s ordinary wages for the month subject to a maximum of $950; 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 Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)21% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)19% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)where the employee is above 55 years of age:
 
Above 55 but not more than 60 years of age
Above 60 but not more than 65 years of age
Above 65 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 10.5% of the Total Wages.
NIL
An amount equal to 7% of the Total Wages.
NIL
An amount equal to 6.5% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)10.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)7% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)6.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)15.5% of the employee’s ordinary wages for the month subject to a maximum of $775; 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)12% of the employee’s ordinary wages for the month subject to a maximum of $600; 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)11.5% of the employee’s ordinary wages for the month subject to a maximum of $575; 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)15.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)12% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
(b)11.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.
1D.  Subject to paragraphs 1E to 7, with effect from 1st January 2014, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates), for 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:
(a)where the employee is not more than 55 years of age:
 
35 years of age and below
Above 35 but not more than 50 years of age
Above 50 but not more than 55 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 16% of the Total Wages.
NIL
An amount equal to 16% of the Total Wages.
NIL
An amount equal to 14% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)16% of the Total Wages; and
An amount equal to 0.45 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)16% of the Total Wages; and
An amount equal to 0.45 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)14% of the Total Wages; and
An amount equal to 0.45 of the difference between the Total Wages and $500.
 
(b)0.45 of the difference between the Total Wages and $500.
 
(b)0.45 of the difference between the Total Wages and $500.
 
(b)0.45 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)31% of the employee’s ordinary wages for the month subject to a maximum of $1,550; 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)31% of the employee’s ordinary wages for the month subject to a maximum of $1,550; 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)29% of the employee’s ordinary wages for the month subject to a maximum of $1,450; 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
 
(b)31% of the Relevant Additional Wages.
(b)15% of the Relevant Additional Wages.
(b)31% of the Relevant Additional Wages.
(b)15% of the Relevant Additional Wages.
(b)29% of the Relevant Additional Wages.
(b)15% of the Relevant Additional Wages.
(b)where the employee is above 55 years of age:
 
Above 55 but not more than 60 years of age
Above 60 but not more than 65 years of age
Above 65 years of age
Total amount of the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
Contributions payable by the employer for the calendar month
Amount recoverable from the employee’s wages for the calendar month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Exceeding $50 but not exceeding $500
An amount equal to 10.5% of the Total Wages.
NIL
An amount equal to 7% of the Total Wages.
NIL
An amount equal to 6.5% of the Total Wages.
NIL
Exceeding $500 but not exceeding $750
An amount equal to the sum of —
(a)10.5% of the Total Wages; and
An amount equal to 0.375 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)7% of the Total Wages; and
An amount equal to 0.225 of the difference between the Total Wages and $500.
An amount equal to the sum of —
(a)6.5% of the Total Wages; and
An amount equal to 0.15 of the difference between the Total Wages and $500.
 
(b)0.375 of the difference between the Total Wages and $500.
 
(b)0.225 of the difference between the Total Wages and $500.
 
(b)0.15 of the difference between the Total Wages and $500.
 
Exceeding $750
An amount equal to the sum of —
(a)23% of the employee’s ordinary wages for the month subject to a maximum of $1,150; 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
An amount equal to the sum of —
(a)14.5% of the employee’s ordinary wages for the month subject to a maximum of $725; 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)11.5% of the employee’s ordinary wages for the month subject to a maximum of $575; 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)23% of the Relevant Additional Wages.
(b)12.5% of the Relevant Additional Wages.
(b)14.5% of the Relevant Additional Wages.
(b)7.5% of the Relevant Additional Wages.
(b)11.5% of the Relevant Additional Wages.
(b)5% of the Relevant Additional Wages.”.
Made this 30th day of December 2013.
CHAN HENG KEE
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-12V0T2; AG/LLRD/SL/36/2010/20 Vol. 6]
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