5.—(1) Every employer who is entitled to claim reimbursement from the Government under section 10 (1), 12A(1) or 22(1) of the Act shall apply to the Director for such reimbursement.(2) An application under paragraph (1) shall be —(a) | made in such form as the Director may provide; | (b) | made within 3 months from —(i) | where the employer claims reimbursement under section 10(1) or 22(1) of the Act, and the female employee in respect of whom the claim is made absents herself from work during a period referred to in section 9 (1)(a) or (b) of the Act, the last day of the period when the female employee absents herself from work; | (ii) | where the employer claims reimbursement under section 10(1) or 22(1) of the Act, and the female employee in respect of whom the claim is made absents herself from work during a period referred to in section 9(1)(c) of the Act, the last day of the last period referred to in section 9 (1)(c)(ii) of the Act when the female employee absents herself from work; or | (iii) | where the employer claims reimbursement under section 12A(1) of the Act, the last day of the last period referred to in section 12A(1)(d) of the Act when the female employee absents herself from work; and |
| (c) | accompanied by the following information and documents:(i) | the gross rate of pay paid to the female employee for the period of her absence from work, including the allowances referred to in regulation 4(6); | (ii) | the gross rate of pay paid to the female employee for the period of one month immediately preceding the date the female employee began her absence from work, including the allowances referred to in regulation 4(6); and | (iii) | such other information or document as may be specified in the form provided by the Director or as may be required by the Director. |
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(3) Subject to paragraph (4), the amount of reimbursement that an employer is entitled to claim from the Government —(a) | where the female employee has absented herself from work under section 9(1) or 22(1) of the Act for a continuous period of 12 weeks referred to in section 9 (1)(a) or (b) of the Act in respect of her first or second confinement, shall be calculated in accordance with the following formula:(MGP + ECPF) x 12 365 days |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; and |
| | | N is the number of days (inclusive of rest days, non-working days and holidays) on which that female employee absented herself from work; |
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| (b) | where the female employee has absented herself from work under section 9(1) or 22(1) of the Act for —(i) | the period referred to in section 9 (1)(c)(i) of the Act; and | (ii) | one or more further periods referred to in section 9 (1)(c)(ii) of the Act, not exceeding in the aggregate the total number of working days in 4 weeks under the terms of her contract of service, |
in respect of her first or second confinement, shall be calculated in accordance with the following formula: |
(MGP + ECPF) x 12 A x 52 weeks |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; |
| | | A is the number of working days in a week under the terms of that female employee’s contract of service; |
| | | B is the number of working days on which that female employee absented herself from work; and |
| | | C is the number of working days in 8 weeks under the terms of that female employee’s contract of service; |
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| (c) | where the female employee has absented herself from work —(i) | under section 9(1) or 22(1) of the Act for a continuous period of 12 weeks referred to in section 9 (1)(a) or (b) of the Act in respect of her third or fourth confinement; or | (ii) | under section 12A(1) of the Act during a continuous period not exceeding 4 weeks, |
shall be calculated in accordance with the following formula: |
(MGP + ECPF) x 12 365 days |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; and |
| | | N is the number of days (inclusive of rest days, non-working days and holidays) on which that female employee absented herself from work; and |
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| (d) | where the female employee has absented herself from work —(i) | under section 9(1) or 22(1) of the Act for —(A) | the period referred to in section 9 (1)(c)(i) of the Act; and | (B) | one or more further periods referred to in section 9 (1)(c)(ii) of the Act, not exceeding in the aggregate the total number of working days in 4 weeks under the terms of her contract of service, |
in respect of her third or fourth confinement; or |
| (ii) | under section 12A (1) of the Act for one or more periods referred to in section 12A(1)(d) of the Act, not exceeding in the aggregate the total number of working days in 4 weeks under the terms of her contract of service, |
shall be calculated in accordance with the following formula: |
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(4) Where an employer has paid any contribution to an approved employees’ scheme for the benefit period of a female employee, the amount of reimbursement that the employer is entitled to claim from the Government —(a) | where the female employee has absented herself from work under section 9(1) or 22(1) of the Act for a continuous period of 12 weeks referred to in section 9 (1)(a) or (b) of the Act in respect of her first or second confinement, shall be calculated in accordance with the following formula:(MGP + ECPF + CPFAES) x 12 365 days |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made, excluding the CPFAES; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; |
| | | CPFAES is the contribution paid by the employer to the approved employees’ scheme in respect of that female employee; and |
| | | N is the number of days (inclusive of rest days, non-working days and holidays) on which that female employee absented herself from work; |
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| (b) | where the female employee has absented herself from work under section 9(1) or 22(1) of the Act for —(i) | the period referred to in section 9 (1)(c)(i) of the Act; and | (ii) | one or more periods referred to in section 9 (1)(c)(ii) of the Act, not exceeding in the aggregate the total number of working days in 4 weeks under the terms of her contract of service, |
in respect of her first or second confinement, shall be calculated in accordance with the following formula: |
(MGP + ECPF + CPFAES) x 12 A x 52 weeks |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made, excluding the CPFAES; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; |
| | | CPFAES is the contribution paid by the employer to the approved employees’ scheme in respect of that female employee; |
| | | A is the number of working days in a week under the terms of that female employee’s contract of service; |
| | | B is the number of working days on which that female employee absented herself from work; and |
| | | C is the number of working days in 8 weeks under the terms of that female employee’s contract of service; |
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| (c) | where the female employee has absented herself from work —(i) | under section 9(1) or 22(1) of the Act for a continuous period of 12 weeks referred to in section 9 (1)(a) or (b) in respect of her third or fourth confinement; or | (ii) | under section 12A (1) of the Act during a continuous period not exceeding 4 weeks, |
shall be calculated in accordance with the following formula: |
(MGP + ECPF + CPFAES) x 12 365 days |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made, excluding the CPFAES; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; |
| | | CPFAES is the contribution paid by the employer to the approved employees’ scheme in respect of that female employee; and |
| | | N is the number of days (inclusive of rest days, non-working days and holidays) on which that female employee absented herself from work; and |
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| (d) | where the female employee has absented herself from work —(i) | under section 9(1) or 22(1) of the Act for —(A) | the period referred to in section 9 (1)(c)(i) of the Act; and | (B) | one or more periods referred to in section 9 (1)(c)(ii) of the Act, not exceeding in the aggregate the total number of working days in 4 weeks under the terms of her contract of service, |
in respect of her third or fourth confinement; or |
| (ii) | under section 12A (1) of the Act for one or more periods referred to in section 12A(1)(d) of the Act, not exceeding in the aggregate the total number of working days in 4 weeks under the terms of her contract of service, |
shall be calculated in accordance with the following formula: |
(MGP + ECPF + CPFAES) x 12 A x 52 weeks |
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| | MGP is the monthly gross rate of pay of the female employee in respect of whom the claim is made, excluding the CPFAES; |
| | | ECPF is the contribution which an employer is liable to make to the Central Provident Fund under the Central Provident Fund Act (Cap. 36) in respect of that female employee and which is not recoverable from the monthly wages of that female employee; |
| | | CPFAES is the contribution paid by the employer to the approved employees’ scheme in respect of that female employee; |
| | | A is the number of working days in a week under the terms of that female employee’s contract of service; and |
| | | B is the number of working days on which that female employee absented herself from work. |
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(5) In this regulation, “approved employees’ scheme” means a welfare scheme certified by the Central Provident Fund Board as such under section 70(1) of the Central Provident Fund Act in force immediately before 1st January 2004. |
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