2. The First Schedule to 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 deleting paragraphs 1 to 5 and substituting the following paragraphs:“1. Subject to this Schedule, with effect from 1 January 2015, 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, 
(i)  where the employee is not more than 60 years of age:50 years of age and below 
 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 
 Contributions payable by the employer for the calendar month 
 Amount recoverable from the employee’s wages for the calendar month 


      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 — 
 An amount equal to the sum of — 
 An amount equal to the sum of — 
 (a)  27.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 37% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,850; and 

 (a)  15% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 20% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,000; and 

 (a)  26.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 35% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,750; and 

 (a)  14.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 19% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $950; and 

 (a)  18.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 25% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,250; and 

 (a)  9.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 13% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $650; and 

 (b)  37% 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)  35% of the amount of any additional wages payable in the month. 

 (b)  19% of the amount of any additional wages payable in the month. 

 (b)  25% of the amount of any additional wages payable in the month. 

 (b)  13% of the amount of any additional wages payable in the month. 



 (ii)  where the employee is above 60 years of age:Above 60 but not more than 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 


    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)  12% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 16% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and 

 (a)  5.625% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 7.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and 

 (a)  9.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 12.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (b)  16% 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)  12.5% 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, 7 and 9 to 14, with effect from 1 January 2015, 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 60 years of age:50 years of age and below 
 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 
 Contributions payable by the employer for the calendar month 
 Amount recoverable from the employee’s wages for the calendar month 


      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 — 
 An amount equal to the sum of — 
 An amount equal to the sum of — 
 (a)  16.5% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 22% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,100; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (a)  15.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 21% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,050; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (a)  12.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 17% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $850; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (b)  22% 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. 

 (b)  17% 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 60 years of age:Above 60 but not more than 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 


    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)  10.125% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 13.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $675; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (a)  9.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 12.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (b)  13.5% 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)  12.5% 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, 7 and 9 to 14, with effect from 1 January 2015, 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 60 years of age:50 years of age and below 
 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 
 Contributions payable by the employer for the calendar month 
 Amount recoverable from the employee’s wages for the calendar month 


      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 — 
 An amount equal to the sum of — 
 An amount equal to the sum of — 
 (a)  24% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 32% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,600; and 

 (a)  11.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 15% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and 

 (a)  23.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 31% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,550; and 

 (a)  11.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 15% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and 

 (a)  18.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 24.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,225; and 

 (a)  9.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 12.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and 

 (b)  32% 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. 

 (b)  24.5% 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. 



 (ii)  where the employee is above 60 years of age:Above 60 but not more than 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 


    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)  12% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 16% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $800; and 

 (a)  5.625% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 7.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and 

 (a)  9.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 12.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $625; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (b)  16% 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)  12.5% 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, 7 and 9 to 14, with effect from 1 January 2015, 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 60 years of age:50 years of age and below 
 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 
 Contributions payable by the employer for the calendar month 
 Amount recoverable from the employee’s wages for the calendar month 


      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 — 
 An amount equal to the sum of — 
 An amount equal to the sum of — 
 (a)  6.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 9% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $450; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (a)  6.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 9% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $450; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (a)  6.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 9% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $450; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable 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. 

 (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 60 years of age:Above 60 but not more than 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 


    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)  6.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 8.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $425; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $250; and 

 (a)  6.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 8.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $425; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable 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, 7 and 9 to 14, with effect from 1 January 2015, 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 60 years of age:50 years of age and below 
 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 
 Contributions payable by the employer for the calendar month 
 Amount recoverable from the employee’s wages for the calendar month 


      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 — 
 An amount equal to the sum of — 
 An amount equal to the sum of — 
 (a)  18% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 24% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,200; and 

 (a)  11.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 15% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and 

 (a)  18% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 24% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $1,200; and 

 (a)  11.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 15% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $750; and 

 (a)  13.875% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 18.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $925; and 

 (a)  9.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 12.5% of the nonpensionable 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)  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. 



 (ii)  where the employee is above 60 years of age:Above 60 but not more than 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 


    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)  8.25% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 11% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $550; and 

 (a)  5.625% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 7.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $375; and 

 (a)  6.375% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 8.5% of the nonpensionable element of the employee’s ordinary wages for the month, subject to a maximum of $425; and 

 (a)  3.75% of the employee’s ordinary wages for the month excluding the nonpensionable element, and 5% of the nonpensionable 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. 

 ”; 



 (b)  by deleting the words “7 to 14” in paragraph 6 and substituting the words “7 and 9 to 14”;  (c)  by deleting “8” in paragraph 7 and substituting “9”;  (d)  by deleting paragraph 8; and  (e)  by deleting “35,” in paragraph 14(a). 
