Central Provident Fund (Long Service Awards) Notification

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Central Provident Fund Act

(Chapter 36, Definition of “wages” in section 2)

Central Provident Fund (Long Service Awards) Notification

N 11

G.N. No. S 447/2001

REVISED EDITION 2003

(31st January 2003)

[1st October 2001]

Citation

1. This Notification may be cited as the Central Provident Fund (Long Service Awards) Notification.

Definitions

2.—(1) In this Notification —

“long service award” means any remuneration in money due or granted to an employee by his employer in respect of every continuous period of not less than 5 years of service with his employer or as may be recognised by his employer in accordance with sub-paragraph (3) to be service with his employer;

“ordinary wages for the month” has the same meaning as in paragraph 5(e) of the First Schedule to the Act.

(2) An employer may regard his employee’s service as being continuous even if there has been an interruption to or break in the employee’s service.

(3) An employee may be recognised as having been employed by his employer —

(a)	where the employer is the Government, during any period he was employed by a statutory body specified in the First Schedule to the Act;
(b)	where the employer is a statutory body specified in the First Schedule to the Act, during any period he was employed by the Government or by another such statutory body;
(c)	where the employer is a corporation, during any period he was employed by a related corporation within the meaning of section 6 of the Companies Act (Cap. 50); or
(d)	in the case of any employer, during any period of his national service under the Enlistment Act (Cap. 93).

Long service awards

33. The definition of “wages” in section 2 of the Act does not include any amount paid to any employee as a long service award up to the amount of the employee’s ordinary wages for the month in which the long service award is paid.

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