Central Provident Fund Act
(Chapter 36, Section 69)
Central Provident Fund
(Exemption — Foreign Employees) Order
O 2
G.N. No. S 320/1995

REVISED EDITION 1998
(1st January 1998)
[1st August 1995]
Citation
1.  This Order may be cited as the Central Provident Fund (Exemption — Foreign Employees) Order.
Definition
2.  In this Order, “foreign employee” means an employee employed in Singapore on —
(a)an employment pass or a professional visit pass issued by the Controller of Immigration under the Immigration Regulations (Cap. 133, Rg 1); or
(b)a work permit issued by the Controller of Work Permits under the Employment of Foreign Workers Act (Cap. 91A).
Exemption
3.  Subject to paragraphs 4 and 5, section 7 of the Act shall not apply to an employer of a foreign employee.
Section 7 of Act to apply to employers in certain circumstances
4.  Section 7 of the Act shall apply to the employer of a foreign employee until the expiry or cancellation of the foreign employee’s employment pass, professional visit pass or work permit, as the case may be, where —
(a)an application had been made in respect of the foreign employee before 1st August 1995 for an employment pass or a professional visit pass under the Immigration Regulations (Cap. 133, Rg 1) or for a work permit under the Employment of Foreign Workers Act (Cap. 91A), and such pass or permit is issued on or after 1st August 1995; and
(b)the employer and the foreign employee have agreed in writing that section 7 of the Act shall apply to the employer until the expiry or cancellation of the foreign employee’s employment pass, professional visit pass or work permit, as the case may be, and have, in the manner determined by the Board, informed the Board of that agreement.
Contributions to Fund in respect of foreign employee
5.  If the employer of a foreign employee is, immediately before 1st August 1995, liable to contribute to the Fund in respect of the foreign employee, section 7 of the Act shall apply —
(a)until 31st December 1998 or the date on which the employment of the foreign employee is terminated, whichever date is the earlier, where —
(i)the employer and the foreign employee have agreed in writing that section 7 of the Act shall apply to the employer until 31st December 1998 or the date on which the employment of the foreign employee is terminated, whichever date is the earlier; and
(ii)the employer and foreign employee have, in the manner determined by the Board, informed the Board of that agreement on or before 31st December 1995; or
(b)in any other case, until the expiry or cancellation of the foreign employee’s employment pass, professional visit pass or work permit, as the case may be.
Voluntary contributions
6.  Nothing in this Order shall be construed as preventing any contribution being paid into the Fund voluntarily by or in respect of any employee.
[G.N. No.S 320/95]