Home Affairs Uniformed Services (INVEST Plan) (Amendment) Regulations 2018

No. S 906

Home Affairs Uniformed Services
Superannuation Act

(CHAPTER 126B)

Home Affairs Uniformed Services
(INVEST Plan) (Amendment)
Regulations 2018

In exercise of the powers conferred by section 3 of the Home Affairs Uniformed Services Superannuation Act, the Minister for Home Affairs makes the following Regulations:

Citation and commencement

1. These Regulations are the Home Affairs Uniformed Services (INVEST Plan) (Amendment) Regulations 2018 and come into operation on 1 January 2019.

Amendment of regulation 2

2. Regulation 2(1) of the Home Affairs Uniformed Services (INVEST Plan) Regulations (Rg 2) (called in these Regulations the principal Regulations) is amended —

(a)

by deleting the definition of “CPF Top-Up Account”;

(b)

by deleting the words “section 20 of the Police Force Act (Cap. 235), regulation 71 of the Police Regulations (Cap. 235, Rg 1)” in the definition of “discharge from the Police Force” and substituting the words “section 14 of the Police Force Act (Cap. 235)”;

(c)

by inserting, immediately after the definition of “discharge from the Police Force”, the following definitions:

“ “eligible junior officer” means a junior officer who —

(a)	is a member on 31 December 2018; or
(b)	is on contract service on 31 December 2018, and becomes a member on or after 1 January 2019 immediately following that contract service;

“eligible senior officer” means a senior officer who is, on 31 December 2018, a member and whose amount standing to his credit in his Retention Account has not fully vested in him;

“eligible transferred junior officer” means a junior officer who —

(a)	transferred from the service to another scheme of service in the public service before 1 January 2019; and
(b)	rejoins the service on transfer without break from the public service on or after 1 January 2019;

“eligible transferred senior officer” means a senior officer who —

(a)	transferred from the service to another scheme of service in the public service before 1 January 2019 where the amount standing to his credit in his Retention Account has not fully vested in him; and
(b)	rejoins the service on transfer without break from the public service on or after 1 January 2019;”;

(d)

by deleting the definitions of “former INVEST Plan member” and “former junior police officer” and substituting the following definition:

“ “former INVEST Plan member” means an individual who —

(a)

before 1 January 2019, transfers from the service —

(i)	to another scheme of service in the public service; or
(ii)	to the employment of any statutory body approved by the Minister before the transfer, by virtue of any written law; or

(b)

on or after 1 January 2019, transfers from the service —

(i)	to the Administrative Service; or
(ii)	to the employment of any statutory body approved by the Minister before the transfer, by virtue of any written law;”;

(e)

by deleting the definition of “INVEST contribution cessation date” and substituting the following definition:

“ “INVEST contribution cessation date”, in relation to a member, means the date immediately before the 55th anniversary of the date of the member’s birth;”;

(f)

by deleting the words “of or below the rank of Senior Warrant Officer Class 1” in paragraph (a) of the definition of “junior officer” and substituting the words “below the rank of Lieutenant”; and

(g)

by deleting the words “a junior officer or a junior officer who is appointed a senior officer after 1st October 2001” in the definition of “Retention Account” and substituting the words “an eligible junior officer, eligible senior officer, eligible transferred junior officer or eligible transferred senior officer”.

Amendment of regulation 8

3. Regulation 8 of the principal Regulations is amended —

(a)	by deleting the words “Retention Account, Retirement Account or CPF Top-Up Account” and substituting the words “Retirement Account or Retention Account”; and
(b)	by deleting the words “on half-pay or two-thirds pay” in paragraph (d) and substituting the words “and such period must be pro-rated accordingly”.

Amendment of regulation 9

4. Regulation 9 of the principal Regulations is amended by inserting, immediately after the words “to a member” in paragraph (e), the words “, other than unpaid infant care leave or unpaid leave for unexpected care needs for immediate family members”.

Amendment of regulation 11

5. Regulation 11(2) of the principal Regulations is amended by deleting the words “, (g) and (h)” and substituting the words “and (g)”.

Amendment of regulation 12

6. Regulation 12 of the principal Regulations is amended —

(a)

by deleting sub-paragraph (a) of paragraph (1);

(b)

by inserting, immediately after the words “Retention Account” in paragraph (1)(b), the words “of a member who is an eligible junior officer”;

(c)

by deleting sub-paragraph (c) of paragraph (1) and substituting the following sub-paragraph:

“(c)

in the case of the Retirement Account, up to the member’s INVEST contribution cessation date, a monthly contribution at the prescribed rate of a sum that is the total of the following:

(i)	the member’s gross salary and any bonus paid to the member in that month;
(ii)	such additional remuneration component as may be approved by the Permanent Secretary, Ministry of Home Affairs and paid to the member in that month;”;

(d)

by inserting, immediately after paragraph (1), the following paragraph:

“(1A) For the purposes of determining whether the monthly contribution at the prescribed rate mentioned in paragraph (1)(c) must be credited to the Retirement Account of a member, if the member transfers from the service to another scheme of service in the public service and rejoins the service on transfer without break from the public service on or after 1 January 2019, any period of reckonable service completed before the date of the transfer from the service must be disregarded.”;

(e)

by deleting the words “, additional annual contribution (where payable)” in paragraph (2);

(f)

by deleting the words “, and no additional annual contribution,” in paragraph (3);

(g)

by deleting paragraph (3A) and substituting the following paragraph:

“(3A) The Board may withhold any contribution payable to the account of any member under paragraph (1) if that member is in remand, custody, confinement, detention or under suspension or interdiction from duty pending trial by a court or disciplinary proceedings, but immediately on a finding of not guilty on all the charges against the member, any withheld contributions must be credited to the member’s accounts.”; and

(h)

by deleting the words “or CPF Top-Up Account or both a dividend” in paragraph (4)(a) and substituting the words “one or more dividends”.

Deletion and substitution of regulation 12A

7. Regulation 12A of the principal Regulations is deleted and the following regulation substituted therefor:

“Transition payment

12A.—(1) The Board may cause a transition payment to be credited annually into the Retirement Account of a member —

(a)	to whom any additional annual contribution was paid, or may be payable, before 1 January 2019; and
(b)	where cessation of the additional annual contribution payments to the member may cause disadvantage to the member.

(2) The Board may determine different amounts of the transition payments mentioned in paragraph (1) for different members.”.

Amendment of regulation 13

8. Regulation 13(1) of the principal Regulations is amended —

(a)

by deleting the words “or CPF Top-Up Account”; and

(b)

by inserting, immediately after sub-paragraph (b), the following sub-paragraph:

“(ba)

is transferred from the service to another scheme of service in the public service except the Administrative Service;”.

Amendment of regulation 14

9. Regulation 14 of the principal Regulations is amended —

(a)	by deleting the words “who is a junior officer or a junior officer who is appointed a senior officer after 1st October 2001,”; and
(b)	by deleting the words “junior officers” in the regulation heading and substituting the word “members”.

Amendment of regulation 15

10. Regulation 15 of the principal Regulations is amended —

(a)

by inserting, immediately after sub-paragraph (b) of paragraph (1), the following sub-paragraph:

“(ba)

is transferred from the service to another scheme of service in the public service except the Administrative Service;”;

(b)

by deleting the words “death, dismissal or discharge, as the case may be, and all contributions and additional annual contributions” in paragraph (1) and substituting the words “transfer, death, dismissal or discharge (as the case may be) and all contributions”; and

(c)

by deleting paragraph (2A) and substituting the following paragraph:

“(2A) If a member dies in service or retires from the service in any year, the Board may, in addition to the transition payment specified in regulation 12A(1) that is credited or to be credited into the member’s Retirement Account for that year, cause a further transition payment, pro‑rated for the period starting from 1 January of that year to the date of his death or retirement (both dates inclusive), to be credited into the member’s Retirement Account.”.

Amendment of regulation 16

11. Regulation 16 of the principal Regulations is amended by deleting paragraph (1) and substituting the following paragraph:

“(1) The Retention Account of a member who is —

(a)	an eligible senior officer;
(b)	an eligible transferred senior officer; or
(c)	an eligible junior officer or eligible transferred junior officer, who is appointed a senior officer on or after 1 January 2019,

must remain open until the relevant date for that member, and interest on the moneys in that account at such rate as the Minister may determine must continue to be credited into the member’s account in accordance with regulation 12(4)(b) until all moneys in the Retention Account are paid to the member in accordance with these Regulations.”.

Amendment of regulation 18

12. Regulation 18 of the principal Regulations is amended —

(a)

by deleting sub-paragraphs (b) and (c) of paragraph (1) and substituting the following sub-paragraph:

“(b)

such portion of the moneys standing to the member’s credit in the member’s Retirement Account as specified in the Second Schedule in relation to the member’s age as at —

(i)

the date of the member’s retirement;

(ii)

the date of the member’s resignation; or

(iii)

the date of the member’s transfer from the service —

(A)	to another scheme of service in the public service; or
(B)	to the employment of any statutory body approved by the Minister before the transfer, by virtue of any written law.”;

(b)

by deleting paragraph (3) and substituting the following paragraphs:

“(3) Despite paragraph (1)(b)(ii) or (iii)(A), any sum in a member’s Retirement Account does not vest in the member unless the member has served at least 10 years of reckonable service while being a member.

(3A) For the purposes of counting the period of reckonable service mentioned in paragraph (3) in relation to a member who transfers on 2 or more occasions on or after 1 January 2019 from the service to another scheme of service in the public service, only the period of reckonable service served continuously immediately before the latest transfer may be taken into account.

(3B) Paragraphs (3) and (3A) do not apply to a member who transfers from the service to the Administrative Service.”;

(c)

by deleting paragraph (6) and substituting the following paragraph:

“(6) The Board must close every member’s CPF Top‑Up Account with effect from 1 January 2019 and transfer all moneys in that member’s CPF Top‑Up Account as at 31 December 2018 to the Central Provident Fund Board to be credited to that member’s account in the Central Provident Fund.”; and

(d)

by deleting the words “and additional annual contributions” in the regulation heading.

Amendment of regulation 19

13. Regulation 19 of the principal Regulations is amended —

(a)

by deleting sub-paragraphs (a), (b) and (c) of paragraph (1) and substituting the following sub-paragraphs:

“(a)

all contributions to the member’s Retirement Account and Retention Account must cease with effect from the date of the member’s transfer;

(b)

where a Retirement Account has been opened for the member —

(i)

that Account must remain open until the relevant date for that member, if the member transfers to another scheme of service in the public service before 1 January 2019 or to the Administrative Service on or after that date, and interest on the moneys in that Account at such rate as the Minister may determine must continue to be credited into the former INVEST Plan member’s Account in lieu of any dividend declared under regulation 12(4) until the moneys are paid to the member in accordance with these Regulations; or

(ii)

that Account must close with effect from the date of the transfer for that member if the member transfers on or after 1 January 2019 to another scheme of service in the public service except the Administrative Service, and —

(A)

if the member has served at least 10 years of reckonable service (counted in accordance with regulation 18(3A), if applicable) while being a member as at the date of the transfer, the balance moneys in that Account, after deducting the amount of moneys in that Account which have been vested in the member in accordance with paragraph 4 or 4A (as the case may be) of the Second Schedule, must be forfeited and transferred to the Capital Forfeiture Account of the Fund; or

(B)

in any other case, all moneys in that Account must be forfeited and transferred to the Capital Forfeiture Account of the Fund;

(c)

where a Retention Account has been opened for the member, the Retention Account must be closed and —

(i)

if the member transfers before 1 January 2019, all moneys in that Account must be awarded to the member; or

(ii)

if the member transfers on or after 1 January 2019 —

(A)

where the member has served at least 6 years of reckonable service —

(AA)	half of the balance moneys in that Account on the date of transfer, after deducting the amount of moneys in that Account which have been vested in the member in accordance with regulation 18(1)(a), must be awarded to the member; and
(AB)	the balance moneys in that Account after the award mentioned in sub‑paragraph (AA) must be forfeited and transferred to the Capital Forfeiture Account of the Fund; or

(B)

in any other case, all moneys in that Account must be forfeited and transferred to the Capital Forfeiture Account of the Fund;”;

(b)

by deleting the words “the moneys standing to his credit in his Retirement Account have fully vested in him” in paragraph (1)(d) and substituting the words “1 January 2019, or to the Administrative Service on or after that date, but before the sums in his Retirement Account have fully vested in him”;

(c)

by deleting sub-paragraph (e) of paragraph (1) and substituting the following sub-paragraph:

“(e)

if he transfers from the service —

(i)	to that scheme of service before 1 January 2019, or to the Administrative Service on or after that date; and
(ii)	after the sums in his Retirement Account have fully vested in him,

all the sums vested may be awarded to the former INVEST Plan member.”;

(d)

by inserting, immediately after the word “resigns” in paragraph (2), the word “, retires”;

(e)

by deleting paragraphs (2A) and (2B) and substituting the following paragraph:

“(2A) If a former INVEST Plan member mentioned in paragraph (1)(d) —

(a)	resigns, retires or is dismissed from the public service or discharged from the Police Force before the relevant date; and
(b)	has previously opted for the award under paragraph (1)(d)(ii),

an amount equal to the sums vested in his Retirement Account at the date of his transfer from the service may be awarded to the former INVEST Plan member on his resignation, retirement, dismissal or discharge (as the case may be) and the balance in his Retirement Account must be forfeited and transferred to the Capital Forfeiture Account of the Fund.”;

(f)

by inserting the word “and” at the end of paragraph (3)(a);

(g)

by deleting sub-paragraphs (b) and (c) of paragraph (3) and substituting the following sub-paragraph:

“(b)

where a Retention Account has been opened for the member, the Retention Account must close and —

(i)

if the transfer is before 1 January 2019, all moneys in that Account must be awarded to the member; or

(ii)

if the transfer is on or after 1 January 2019 —

(A)

where the member has served at least 6 years of reckonable service —

(AA)	half of the balance moneys in that Account on the date of transfer, after deducting the amount of moneys in that Account which have been vested in the member in accordance with regulation 18(1)(a), must be awarded to the member; and
(AB)	the balance moneys in that Account after the award mentioned in sub‑paragraph (AA) must be forfeited and transferred to the Capital Forfeiture Account of the Fund; or

(B)

in any other case, all moneys in that Account must be forfeited and transferred to the Capital Forfeiture Account of the Fund.”;

(h)

by inserting, immediately after the word “resignation,” in paragraph (4), the word “retirement,”; and

(i)

by inserting, immediately after paragraph (4), the following paragraph:

“(4A) The Board may, on the application of a member who transfers from the service under this regulation on or after 1 January 2019, made at any time on or after the date of transfer, authorise the payment to the member of the sum awarded under paragraph (1)(c)(ii)(A)(AA) or (3)(b)(ii)(A)(AA), as the case may be.”.

Deletion of regulation 19A

14. Regulation 19A of the principal Regulations is deleted.

Amendment of regulation 19B

15. Regulation 19B of the principal Regulations is amended —

(a)

by deleting sub-paragraph (a) of paragraph (1) and substituting the following sub-paragraph:

“(a)	all contributions to his Retirement Account and Retention Account must cease with effect from the date of his transfer;”;

(b)

by deleting the words “any additional annual contribution payable under regulation 12A(5) in respect of the former INVEST Plan member shall continue to be credited into his Retirement Account,” in paragraph (1)(b);

(c)

by inserting, immediately after the word “resigns” in paragraph (2), the word “, retires”;

(d)

by deleting paragraphs (3) and (4) and substituting the following paragraph:

“(3) If a former INVEST Plan member mentioned in paragraph (1)(d) —

(a)	resigns, retires or is dismissed from the employment of the statutory body before his relevant date; and
(b)	has previously opted for the award under paragraph (1)(d)(ii),

an amount equal to the sums vested in his Retirement Account at the date of his transfer from the service may be awarded to the former INVEST Plan member on his resignation, retirement or dismissal (as the case may be), and the balance in his Retirement Account must be forfeited and transferred to the Capital Forfeiture Account of the Fund.”; and

(e)

by inserting, immediately after the word “resignation” in paragraph (5), the word “, retirement”.

Amendment of regulation 20

16. Regulation 20 of the principal Regulations is amended by deleting paragraph (1) and substituting the following paragraphs:

“(1) Subject to paragraph (2), the persons mentioned in paragraph (1A) are entitled to apply to withdraw the sums standing to the credit of a member in the Fund which are payable under these Regulations in respect of the member, where the member —

(a)	retires from the service on any ground specified in regulation 11;
(b)	resigns from the service; or
(c)	transfers from the service on or after 1 January 2019 under regulation 19 to another scheme of service in the public service except the Administrative Service.

(1A) The persons entitled under paragraph (1) to apply to withdraw the sums standing to the credit of a member are —

(a)

the member; or

(b)

where the member lacks capacity within the meaning of section 4 of the Mental Capacity Act (Cap. 177A) —

(i)	a deputy appointed or deemed to be appointed for the member by the court under that Act with power in relation to the member for the purposes of these Regulations; or
(ii)	a donee under a lasting power of attorney registered under that Act with power in relation to the member for the purposes of these Regulations.”.

Amendment of regulation 24

17. Regulation 24 of the principal Regulations is amended —

(a)	by deleting the words “Retention Account, Retirement Account and CPF Top‑Up Account” in paragraph (1)(a) and substituting the words “Retirement Account and Retention Account”; and
(b)	by deleting the words “, Retention Account and CPF Top‑Up Account” in paragraph (2)(a) and substituting the words “and Retention Account”.

Amendment of regulation 27

18. Regulation 27(1) of the principal Regulations is amended by deleting the words “Retention Account, Retirement Account and CPF Top‑Up Account” in sub-paragraph (i) and substituting the words “Retirement Account and Retention Account”.

Amendment of regulation 28

19. Regulation 28 of the principal Regulations is amended by deleting the words “Retention Account, Retirement Account and CPF Top‑Up Account” in paragraphs (5)(b), (6)(ii)(B), (9)(B) and (10)(ii) and substituting in each case the words “Retirement Account and Retention Account”.

Amendment of First Schedule

20. The First Schedule to the principal Regulations is amended —

(a)

by deleting the words “a member’s Retention Account” in paragraph 1 and substituting the words “the Retention Account of a member who is an eligible junior officer”; and

(b)

by deleting paragraph 3 and substituting the following paragraph:

“3. The amount of contributions at the contribution rate specified in the second, third, fourth or fifth column (as the case may be) must be credited to a member’s Retirement Account subject to the length of the member’s reckonable service specified in the first column:

First column

Second column

Third column

Fourth column

Fifth column

Length of reckonable service in years or part thereof

Contribution rate for junior police officers

Contribution rate for junior officers other than junior police officers

Contribution rate for senior police officers

Contribution rate for senior officers other than senior police officers

(a)	Less than 4 years

7.75%

Nil

13.25%

Nil

(b)	More than 4 years up to the member’s INVEST contribution cessation date

7.75%

13.25%

”.

Amendment of Second Schedule

21. Paragraph 4 of the Second Schedule to the principal Regulations is deleted and the following paragraphs substituted therefor:

“4. Subject to regulation 18(3) and (3A), the portion of moneys in a member’s Retirement Account vests in the member in accordance with the vesting scale specified in the third or fourth column —

(a)

corresponding to the member’s age specified in the first column, where the member is —

(i)	an eligible junior officer;
(ii)	an eligible transferred junior officer; or
(iii)	a junior officer (other than an eligible junior officer or an eligible transferred junior officer) as at 31 December 2018 and who becomes a member on or after that date; or

(b)

corresponding to the member’s age specified in the second column, where the member is —

(i)

a senior officer who is a member since 31 December 2018;

(ii)

a senior officer who transfers from the service to another scheme of service in the public service before 1 January 2019 and rejoins the service on transfer without break from the public service on or after that date;

(iii)

a senior officer (not being mentioned in sub‑paragraphs (i) and (ii)) as at 31 December 2018 and becomes a member on or after 1 January 2019; or

(iv)

a member in sub-paragraph (a) who is appointed a senior officer on or after 1 January 2019.

First column

Second column

Third column

Fourth column

Age as at retirement, resignation or transfer

Vesting scale in respect of a member who —

(a)

retires;

(b)

resigns;

(c)

transfers from the service —

(i)

to the Administrative Service; or

(ii)

to the employment of any statutory body approved by the Minister before the transfer, by virtue of any written law

Vesting scale in respect of a member who transfers from the service to another scheme of service in the public service except the Administrative Service

16%

12%

22%

18%

28%

24%

34%

30%

40%

35%

45%

40%

50%

45%

55%

50%

60%

55%

65%

60%

70%

65%

75%

70%

80%

74%

84%

78%

88%

82%

92%

86%

96%

90%

100%

92%

100%

94%

100%

96%

100%

98%

100%

50 and above

55 and above

100%

4A. Subject to regulation 18(3) and (3A), where a member (other than a member mentioned in paragraph 4) becomes a member on or after 1 January 2019, the portion of moneys in the member’s Retirement Account vests in the member in accordance with the vesting scale specified in the second or third column (as applicable) corresponding to the member’s age specified in the first column.

First column

Second column

Third column

Age as at retirement, resignation or transfer

Vesting scale in respect of a member who —

(a)

retires;

(b)

resigns;

(c)

transfers from the service —

(i)

to the Administrative Service; or

(ii)

to the employment of any statutory body approved by the Minister before the transfer, by virtue of any written law

Vesting scale in respect of a member who transfers from the service to another scheme of service in the public service except the Administrative Service

15%

10%

20%

10%

20%

10%

20%

10%

20%

10%

20%

15%

25%

20%

30%

25%

35%

30%

40%

35%

45%

40%

50%

45%

55%

50%

60%

55%

65%

60%

70%

65%

75%

70%

80%

75%

85%

80%

90%

85%

95%

90%

100%

95%

100%

95%

100%

”.

Saving and transitional provisions

22.—(1) Where any period of time specified in regulation 12(3)(a) to (e) of the unamended principal Regulations is current immediately before 1 January 2019, no additional annual contribution may be credited in respect of such period of time.

(2) Despite regulation 6(g), regulation 12(3A) of the unamended principal Regulations continues to apply to a member who, before 1 January 2019, is in remand, custody, confinement, detention or under suspension or interdiction from duty pending trial by a court or disciplinary proceedings.

(3) Despite regulation 6(h), regulation 12(4)(a) of the unamended principal Regulations continues to apply to a dividend which may be declared for a financial year ending before 1 January 2019.

(4) Despite regulation 7, regulation 12A of the unamended principal Regulations continues to apply to a member who is a senior officer for the purposes of the additional annual contribution payable to him in 2018.

(5) Despite regulation 13(a), regulation 19(1)(b) of the unamended principal Regulations continues to apply to any additional annual contribution payable before 1 January 2019 under regulation 12A(5) of the unamended principal Regulations in respect of the former INVEST Plan member.

(6) Despite regulation 17, regulation 24(1) and (2) of the unamended principal Regulations continues to apply to the dependants or personal representatives (as the case may be) of a member who dies before 1 January 2019 while the member is in service.

(7) Despite regulation 18, regulation 27(1)(i) of the unamended principal Regulations continues to apply to a member who is permanently injured, or contracts a disease, before 1 January 2019, in the circumstances specified in regulation 27(1) of the principal Regulations.

(8) Despite regulation 19 —

(a)

regulation 28(5) of the unamended principal Regulations continues to apply to a police officer who, before 1 January 2019, sustains a permanent total disablement from an injury received in the execution of his duty;

(b)

regulation 28(6) of the unamended principal Regulations continues to apply to the dependants or legal representatives (as the case may be) of a police officer who —

(i)	retired before 1 January 2019 on account of a permanent total disablement arising from an injury received in the execution of his duty; and
(ii)	dies within 5 years after the date he received the injury;

(c)

regulation 28(9) of the unamended principal Regulations continues to apply to a police officer or senior police officer who sustains before 1 January 2019 a permanent total disability from an injury received in the execution of his duty; and

(d)

regulation 28(10) of the unamended principal Regulations continues to apply to a police officer who sustains before 1 January 2019 a permanent total disablement from an injury received in the execution of his duty.

(9) In this regulation, “unamended principal Regulations” means the principal Regulations as in force on 31 December 2018.

[G.N. Nos. S 413/2004; S 32/2007; S 269/2008; S 676/2012; S 153/2013; S 375/2013; S 627/2013; S 24/2014]

Made on 28 December 2018.

PANG KIN KEONG

Permanent Secretary,
Ministry of Home Affairs,
Singapore.

[MHA 181/12/007; AG/LEGIS/SL/126B/2015/1 Vol. 1]

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