Central Provident Fund Regulations - Singapore Statutes Online

Central Provident Fund Act

(CHAPTER 36, Section 77)

Central Provident Fund Regulations

Rg 15

G.N. No. S 313/1987

REVISED EDITION 1998

(1st January 1998)

[1st December 1987]

Citation

1. These Regulations may be cited as the Central Provident Fund Regulations.

Definitions

1A.—(1) In these Regulations, unless the context otherwise requires —

“applicable person” has the meaning given by section 2(1) of the Act and regulation 2(b) of the Central Provident Fund (Prescribed Applicable Person) Regulations 2024 (G.N. No. S 275/2024);

[S 283/2024 wef 01/04/2024]

“cash grant” has the meaning given to it by section 14(5) of the Act;

“continuing condition” has the meaning given to it by section 14(5) of the Act;

“determined interest” means the amount of interest determined by the Board in accordance with section 13(7C)(b), (7E) and (7F) of the Act;

[S 283/2024 wef 01/04/2024]

“instrument” includes any bank draft, warrant or cheque;

“living expenses account” means an account maintained by the Board before 13 January 2015 for a member of the Fund in respect of any amount standing to his credit in the Fund which he is required to set aside under any condition referred to in section 27(2)(b) or (3) of the Act;

[S 283/2024 wef 01/04/2024]

“member’s initial transfer” means the initial transfer specified in section 13(7D) of the Act of any amount standing to the member’s credit in the Fund;

[S 283/2024 wef 01/04/2024]

“specified payment” has the meaning given to it by section 14(5) of the Act.

[S 288/2022 wef 01/04/2022]

(2) For the purposes of these Regulations, the Board is notified of a member’s death —

(a)	if it has received satisfactory proof of, or obtained reliable information on, the member’s death from any person; and
(b)	whether such proof is received or information is obtained before, on or after 1 April 2022.

[S 288/2022 wef 01/04/2022]

Time for payment of contributions

2.—(1) Subject to paragraphs (2) and (3), all contributions to the Fund payable by an employer under section 7(1) of the Act shall be paid to the Board not later than 14 days after the end of the month in respect of which the contributions are payable.

(2) The Board may, in the case of any employer or class or classes of employers, authorise the time for payment to be extended by not more than 7 days.

(3) Where the Board has authorised the withdrawal of the sum of money standing to the credit of a member in the Fund under section 15(2)(a) or (b) or (3) of the Act or a former provision or section 15AA(1) of the Act or a former provision, the Board may require any contributions due in respect of that member to be paid to the Fund by such earlier date as the Board may direct.

[S 120/2022 wef 01/03/2022]

[S 283/2024 wef 01/04/2024]

(4) In paragraph (3) —

(a)	the first occurrence of “former provision” means section 15(2)(b) or (c) of the Act as in force before 1 April 2024; and
(b)	the second occurrence of “former provision” means section 15(2)(d), (e), (f) or (g) of the Act as in force before 1 March 2022.

[S 283/2024 wef 01/04/2024]

Interest on contributions in arrears

3.—(1) Any sum due to the Board by way of interest under section 9 of the Act shall be paid to the Board within 14 days of a demand by the Board for such payment.

(2) Where the Board has recovered any interest in respect of arrears of contributions, the Board shall pay the whole or such part, as the Board may determine, of the interest that would have been payable on the contributions that were received late if those contributions had been paid on the due date.

[S 718/2007 wef 01/01/2008]

(3) Interest under section 9(1) of the Act is payable on the amount of a relevant contribution that an employer or a platform operator (as the case may be) is liable to pay for a particular calendar month, that remains unpaid on each day during the unpaid period, at whichever of the following rate results in the higher total interest payable by the employer or the platform operator (as the case may be) for the unpaid period of the relevant contribution:

(a)	1.5% per month;
(b)	$5 for the unpaid period.

[S 922/2024 wef 15/12/2024]

(4) In paragraph (3), the relevant contribution —

(a)	that an employer is liable to pay for a particular calendar month, is the contribution under section 7 of the Act for the calendar month that the employer is liable to pay in respect of all its employees; and
(b)	that a platform operator is liable to pay for a particular calendar month, is the contribution under section 8A of the Act for the calendar month that the platform operator is liable to pay in respect of all its platform workers.

[S 922/2024 wef 15/12/2024]

(5) In paragraph (3), the unpaid period, in relation to a relevant contribution, starts on the first day of the calendar month following the calendar month for which the relevant contribution was payable.

[S 922/2024 wef 15/12/2024]

(6) To avoid doubt, where a person is both an employer and a platform operator, paragraph (3) applies separately to —

(a)	the relevant contributions that the person is liable to pay under section 7 of the Act; and
(b)	the relevant contributions that the person is liable to pay under section 8A of the Act.

[S 922/2024 wef 15/12/2024]

3A. [Deleted by S 604/2023 wef 01/09/2023]

Manner of payment of moneys

4. All contributions to the Fund and all fees and charges payable to the Board may be paid —

(a)	in cash at any post office in Singapore duly authorised to receive money on behalf of the Board; [S 780/2004 wef 01/01/2005]
(b)	by cashier’s order or cheque drawn on any bank in Singapore or any other payment instrument designated by the Board delivered or sent by post to the Board’s office; [S 604/2023 wef 01/09/2023]
(c)	by any electronic means as the Board may permit from time to time, subject to such terms and conditions as the Board may impose in connection with the use of such means; or
(d)	in such other manner as the Board may from time to time authorise in any particular case or class of cases. [S 367/2003 wef 01/01/2003]

Forms

5. All payments of contributions to the Fund shall be accompanied by such duly completed forms as the Board may require for that purpose.

Receipt of payments

6. A receipt or an acknowledgment thereof of any sum paid to the Board on account of contributions to the Fund may be given by the Board or any other person duly authorised to receive such contributions on behalf of the Board.

Treatment of moneys not successfully paid out of Fund

7.—(1) Unless otherwise provided in the Central Provident Fund (Retirement Sum Scheme) Regulations (Rg 16), the Central Provident Fund (Retirement Sum Topping-Up Scheme) Regulations (Rg 3), the Central Provident Fund (Revised Retirement Sum Scheme) Regulations (Rg 2) or the Central Provident Fund (New Retirement Sum Scheme) Regulations (Rg 31), where —

(a)	any amount has been authorised, permitted or allowed to be paid out of the Fund to any person under section 15, 15AA, 15AB, 16B, 16C, 20, 25, 26A, 27 or 27B of the Act or section 26, 26C or 26D of the Act as in force before 1 April 2022; and [S 854/2020 wef 01/10/2020] [S 120/2022 wef 01/03/2022] [S 288/2022 wef 01/04/2022]
(b)	the amount has not been successfully paid to that person, or the instrument in respect of such payment has been returned to the Board or has expired,

the Board is to restore the amount, or the value of the instrument, to the member’s account in the Fund or the general moneys of the Fund (as the case may be) as soon as practicable after the date the Board is notified of the unsuccessful payment of the amount or the instrument is returned to the Board or expires (as the case may be).

[S 722/2016 wef 01/01/2017]

(1A) Where the amount or value of an instrument is restored to the member’s account in the Fund under paragraph (1), the Board may credit to that account (in such manner as the Board considers fit) the whole or such part, as the Board may determine, of the interest that would have been payable on the amount or value restored if that amount or value had not been debited from that account.

[S 722/2016 wef 01/01/2017]

(1B) The Board may, before restoring the amount or value of an instrument to the member’s account or the general moneys of the Fund (as the case may be) under paragraph (1), make further reasonable attempts to pay the amount authorised to be paid out of the Fund as mentioned in paragraph (1)(a).

[S 722/2016 wef 01/01/2017]

(2) Notwithstanding paragraph (1), where on or before 1st January 2003 —

(a)	any amount has been authorised to be paid out of the Fund to any person entitled thereto under section 15, 15AA, 15AB, 20, 26 or 27 of the Act; [S 120/2022 wef 01/03/2022]
(b)	the amount has not been successfully paid to that person or the instrument in respect of such payment has been returned to the Board or has expired; and [S 540/2012 wef 01/11/2012] [S 722/2016 wef 01/01/2017]
(c)	the amount or the value of the instrument has been subsequently transferred to the Reserve Account of the Fund,

the Board shall, if satisfied that any person is entitled to the whole or part of the amount, restore to the member’s account the amount as if such amount had been restored —

(i)	from the date of the unsuccessful payment of the amount to the person entitled to the payment; or [S 540/2012 wef 01/11/2012]
(ii)	where the instrument has been returned to the Board or has expired, from the date of return of the instrument or date of expiry of the instrument, whichever is the earlier, [S 722/2016 wef 01/01/2017]

and the Board shall credit the whole or such part, as the Board may determine, of the interest that would have been payable on the amount restored if that amount had not been debited from the member’s account, in such manner as the Board considers fit.

(2AA) Paragraph (2AB) applies where —

(a)	any amount has been authorised before, on or after 1 September 2014 to be paid from any member’s living expenses account to that member under section 27 of the Act; and
(b)	that amount has not been successfully paid to that member or the instrument in respect of such payment has been returned to the Board or has expired. [S 565/2014 wef 01/09/2014] [S 722/2016 wef 01/01/2017]

(2AB) Where this paragraph applies by virtue of paragraph (2AA), instead of complying with paragraph (1) or (2) (if applicable), the Board may credit to the member’s ordinary account —

(a)

the amount of the unsuccessful payment or value of the instrument referred to in paragraph (2AA)(b); and

(b)

the whole or such part, as the Board may determine, of any interest —

(i)	payable on the amount of the unsuccessful payment referred to in paragraph (2AA)(b), where that amount was retained in the living expenses account; or
(ii)	that would have been payable on the amount of the unsuccessful payment or value of the instrument referred to in paragraph (2AA)(b), as if that amount or value had not been deducted from the living expenses account, where that amount was deducted from the living expenses account. [S 565/2014 wef 01/09/2014]

(2A) Where —

(a)	any amount has been authorised to be paid out of the Fund to any person under section 74, 75, 75A, 75B, 75C or 75D of the Act (as in force before 1 January 2020) or section 71 of the Act; and [S 191/2016 wef 01/05/2016] [S 884/2019 wef 01/01/2020]
(b)	the amount has not been successfully paid to that person or the instrument in respect of such payment has been returned to the Board or has expired, [S 722/2016 wef 01/01/2017]

the Board shall credit the amount, or the value of the instrument, to the general moneys of the Fund as soon as practicable after the date the Board is notified of the unsuccessful payment of the amount or the instrument is returned to the Board or expires, as the case may be.

[S 540/2012 wef 01/11/2012]

[S 722/2016 wef 01/01/2017]

(2B) Where any amount referred to in paragraph (2A) has been credited to the general moneys of the Fund under that paragraph, the Board may authorise the payment of that amount from the general moneys of the Fund to any person who satisfies the Board that he is entitled under the Act to the whole or part of that amount.

[S 540/2012 wef 01/11/2012]

(3) [Deleted by S 565/2014 wef 01/09/2014]

(4) For the purposes of this regulation —

(a)	any amount paid out of the Fund includes an amount paid out by the inter-bank GIRO or telegraphic transfer; and
(b)	where any amount is or was paid out of the Fund in any foreign currency, the amount or the value of the instrument restored to the member’s account or to the general moneys of the Fund, as the case may be, may be more or less than the amount paid out of the Fund. [S 820/2010 wef 01/01/2011]

8. [Deleted by S 191/2016 wef 01/05/2016]

Requirements to be satisfied before member’s accounts in Fund deemed to be dormant

9.—(1) For the purpose of section 2(1B) of the Act, a member’s accounts in the Fund shall be deemed dormant on and with effect from the date on which all of the following requirements are satisfied:

(a)	the member is aged 100 years or above;
(b)	there have been no transactions in the member’s accounts which would satisfy the Board that the member is alive during the period of 10 years immediately preceding such date;
(c)	the Board has, in accordance with paragraph (2) or (3), as the case may be, notified the member that he is required to satisfy the Board that he is still alive; and
(d)	the member fails to satisfy the Board that he is alive in such form and manner, and within such period, as required by the Board under sub-paragraph (c). [S 820/2010 wef 01/01/2011]

(2) Where the Board has records of the last known address of a member referred to in paragraph (1), the Board may, by written notice to the member, require him to satisfy the Board that he is alive by responding to the Board in such form and manner, and within such period, as the Board may specify in the written notice.

[S 820/2010 wef 01/01/2011]

(3) Where the address of a member referred to in paragraph (1) is unknown, the Board may publish a notice requiring the member to satisfy the Board that he is alive (by responding to the Board in such form and manner, and within such period, as the Board may specify in the published notice) —

(a)	in an English local daily newspaper and, at the option of the Board, one other local daily newspaper in another language of the Board’s choice; or
(b)	on the Board’s Internet website at http://www.cpf.gov.sg. [S 201/2013 wef 08/04/2013]

Transfer of moneys to general moneys of Fund under section 13(7A)(a) of Act where member has died

10.—(1) Where the Board is notified on or after 1 April 2022 that a member has died, the Board may transfer any moneys standing in the member’s account in the Fund (other than a nominee account, if any) to the general moneys of the Fund if at least 6 months have passed after the date on which the Board receives the notification.

(2) Where the Board is notified before 1 April 2022 that a member has died, the Board may transfer any moneys standing in the member’s account in the Fund (other than a nominee account, if any) to the general moneys of the Fund —

(a)	in the case where the member died before 1 November 2015 — if at least 7 years have passed after the date of the member’s death; or
(b)	in the case where the member died between 1 November 2015 and 31 March 2022 (both dates inclusive) — after 1 November 2022.

[S 288/2022 wef 01/04/2022]

Transfer of moneys to general moneys of Fund under section 13(7A)(b) of Act where member’s accounts in Fund are deemed to be dormant

11. Where a member’s accounts in the Fund are deemed to be dormant under section 2(1B) of the Act, whether before, on or after 1 April 2022, the Board may transfer any moneys standing in the member’s account in the Fund (other than a nominee account, if any) to the general moneys of the Fund on or after the later of the following dates:

(a)	1 April 2022;
(b)	the date on which the member’s accounts in the Fund are deemed to be dormant.

[S 288/2022 wef 01/04/2022]

Restoration or transfer of moneys from general moneys of Fund

12.—(1) Under section 13(7C) of the Act, the Board may —

(a)

restore or transfer the whole or any part of the member’s initial transfer to —

(i)	the same account from which the member’s initial transfer was made; or
(ii)	the member’s ordinary account in the Fund; and

(b)

pay the determined interest into the member’s accounts in the Fund,

in any of the following circumstances:

(c)

the member is entitled and has applied to withdraw the sum standing to the credit of the member in the Fund under section 15(2)(b) of the Act;

(d)

the Board permits the withdrawal of the whole or any part of the sum standing to the member’s credit in his or her medisave account under section 16A(1) of the Act;

(e)

the Board is entitled to recover or may recover any moneys mentioned in —

(i)	section 14(3) or (3A), 14A, 22, 24A, 27N(4) or 57C(5) or (6) of the Act; or
(ii)	regulation 16;

(f)

for the payment of any amount that the Board is entitled under the Act to deduct from the moneys standing to the credit of the member in the Fund;

(g)

any sum is to be credited to the account of another person under section 19(2) or (6) or 19A(2) or (6) of the Act, as in force before 1 April 2022;

(h)

any sum is to be refunded under section 19 of the Act or to be refunded or paid under section 19D or 71 of the Act;

(i)

the Board is served with an order of court mentioned in section 27B(1) of the Act awarding the spouse of the member any amount to be paid out from the moneys standing to the credit of the member in the Fund (including any moneys which are payable or repayable to the Fund to the credit of the member).

(2) Subject to paragraph (1), if the Board has been notified that the member has died, the Board may, on being satisfied that any person is entitled under section 25 of the Act to the whole or any part of the member’s initial transfer, or for the purpose of payment of the member’s initial transfer to the Public Trustee under section 25A of the Act —

(a)	transfer to the deceased member’s ordinary account the whole or that part of the member’s initial transfer; and
(b)	pay into the deceased member’s ordinary account the determined interest.

(3) Where —

(a)	any moneys have been transferred to the general moneys of the Fund under section 13(7B) of the Act on or after 1 April 2024; and
(b)	the Board is satisfied that the member is an applicable person,

the Board may —

(c)	restore to the member’s accounts in the Fund the moneys mentioned in sub-paragraph (a); and
(d)	pay into the member’s accounts in the Fund mentioned in sub-paragraph (c) the determined interest.

(4) Paragraph (5) applies where any moneys have been transferred to the general moneys of the Fund under section 13(7B)(a) of the Act as in force before 1 April 2022 or regulation 11 as in force on or after that date.

(5) Where the Board is satisfied that any of the requirements in regulation 9(1) for the transfer has not been met or the member is still alive, the Board may —

(a)	restore to the member’s accounts in the Fund the moneys mentioned in paragraph (4); and
(b)	pay into the member’s accounts in the Fund mentioned in sub-paragraph (a) the determined interest.

(6) Subject to regulation 7(2), where any amount has been transferred to the general moneys of the Fund before 1 January 2011 and —

(a)	the Board is satisfied that the member is alive; or
(b)	the Board is satisfied that any person is entitled to the whole or part of the amount under the Act,

the Board may restore to the member’s accounts in the Fund the amount which has been so transferred together with the determined interest.

[S 283/2024 wef 01/04/2024]

Reduced rate for non-applicable period before 1 April 2027

12A. The reduced rate for the non-applicable period before 1 April 2027 mentioned in section 13(7F)(b)(i) of the Act is 0.05% per annum.

[S 283/2024 wef 01/04/2024]

Transfer to ordinary account of moneys that cannot be restored to living expenses account

13. Where any amount has been transferred from a member’s living expenses account to the general moneys of the Fund (called in this regulation the transferred amount), the Board may, if the Board is satisfied that any person is entitled to the whole or part of the amount under the Act —

(a)	transfer the transferred amount to the member’s ordinary account; and
(b)	pay the determined interest into the member’s ordinary account. [S 283/2024 wef 01/04/2024]

[S 233/2015 wef 24/04/2015]

[S 191/2016 wef 01/05/2016]

Withdrawal under section 15(8D) of Act

14.—(1) For the purposes of section 15(8D)(b) of the Act, the Board may permit a withdrawal by a member under that section if the transferred amount mentioned in that section is —

(a)	a cash grant made by the Government under the Silver Support Scheme established under section 5(1) of the Silver Support Scheme Act 2015 (Act 28 of 2015), credited to the member’s account in the Fund under section 14(1) of the Act;
(b)	an amount equivalent to the value of a specified payment under the scheme known as the Workfare Skills Support scheme (formerly known as the Workfare Training Support scheme) credited to the member’s account in the Fund under section 14(1A) of the Act; [S 1018/2021 wef 01/01/2022]
(c)	an amount equivalent to the value of a specified payment under a scheme (other than a scheme mentioned in sub‑paragraph (b)) credited to the member’s account in the Fund under section 14(1A) of the Act; [S 1018/2021 wef 01/01/2022]
(d)	an amount credited to the member’s ordinary account under regulation 7(2AB)(a) or (b);
(e)	any monthly income paid into a member’s ordinary account under regulation 13E of the Central Provident Fund (Retirement Sum Scheme) Regulations (Rg 16), regulation 10D of the Central Provident Fund (New Retirement Sum Scheme) Regulations (Rg 31), regulation 10D of the Central Provident Fund (Revised Retirement Sum Scheme) Regulations (Rg 2) and regulation 10G of the Central Provident Fund (Retirement Sum Topping‑Up Scheme) Regulations (Rg 3);
(f)	any amount transferred to a member’s ordinary account under regulation 9A of the Central Provident Fund (New Retirement Sum Scheme) Regulations;
(g)	any monthly income paid into a member’s ordinary account under regulation 8 of the Central Provident Fund (Lifelong Income Scheme) Regulations 2009 (G.N. No. S 393/2009); or
(h)	an amount withdrawn by the member under section 15(8D) of the Act that has been restored to the member’s account in the Fund under regulation 7(1) (called in this regulation a restored amount).

(2) For the purposes of section 15(8E) of the Act, the prescribed time for a member’s application to the Board under section 15(8D) of the Act that concerns any of the matters in sub‑paragraphs (a) to (f) is as follows:

(a)	a cash grant mentioned in paragraph (1)(a) or a restored amount in respect of that cash grant — within one year after the date the cash grant is credited or the restored amount is restored (as the case may be);
(b)	an amount equivalent to the value of a specified payment mentioned in paragraph (1)(b) or a restored amount in respect of that amount — within 2 years after the date the amount is credited or the restored amount is restored (as the case may be); [S 1018/2021 wef 01/01/2022]
(c)	an amount equivalent to the value of a specified payment mentioned in paragraph (1)(c) or a restored amount in respect of that amount — within one year after the date the amount is credited or the restored amount is restored (as the case may be); [S 1018/2021 wef 01/01/2022]
(d)	an amount mentioned in paragraph (1)(d) or a restored amount in respect of that amount — at any time;
(e)	any monthly income mentioned in paragraph (1)(e) or (g), or a restored amount in respect of that monthly income — at any time;
(f)	any amount mentioned in paragraph (1)(f) or a restored amount in respect of that amount — at any time.

(3) Where the Board permits a withdrawal by a member under section 15(8D) of the Act, the Board may —

(a)	retain in the member’s account in the Fund, the whole or part of any interest earned on the amount permitted to be withdrawn; or
(b)	transfer to the general moneys of the Fund, the whole or part of any interest earned on the amount permitted to be withdrawn.

[S 722/2016 wef 01/01/2017]

Significant conditions and specified significant conditions in section 15AA of Act

14A.—(1) The following physical or mental conditions are prescribed as significant conditions defined in section 15AA(9) of the Act:

(a)

being physically or mentally incapacitated —

(i)	from ever continuing in any employment; or
(ii)	in a manner approved by the Minister that causes disability of a description or to an extent specified by the Minister;

(b)

lacking capacity within the meaning of section 4 of the Mental Capacity Act 2008;

(c)

a medical condition leading to a severely impaired life expectancy;

(d)

a terminal illness or disease.

(2) The significant conditions prescribed in paragraph (1)(a), (b) or (c) are specified significant conditions defined in section 15AA(9) of the Act.

[S 120/2022 wef 01/03/2022]

Prescribed period for section 14(3A)(b) of Act

15. For the purposes of section 14(3A)(b) of the Act, the prescribed period is one year beginning on the date on which the cash grant or specified payment was paid into the person’s account in the Fund in error.

[S 1018/2021 wef 01/01/2022]

Prescribed manner of publicising continuing condition under section 14 of Act

15A. The prescribed manner of publicising a condition mentioned in paragraph (b)(ii) of the definition of “continuing condition” in section 14(5) of the Act is to publish the condition on the Board’s Internet website at http://www.cpf.gov.sg.

[S 1018/2021 wef 01/01/2022]

Specified provisions of other written law for section 24A(1)(b) of Act

16. The following provisions are specified for the purposes of section 24A(1)(b) of the Act:

(a)	section 12 of the MediShield Life Scheme Act 2015 (Act 4 of 2015);
(b)	section 24 of the CareShield Life and Long‑Term Care Act 2019 (Act 26 of 2019).

[S 854/2020 wef 01/10/2020]

Form and manner for giving notice of marriage

17. For the purposes of section 25(6AA)(a) of the Act, the form and manner for giving a notice of a marriage may be specified on the Board’s Internet website at http://www.cpf.gov.sg.

[S 1018/2021 wef 01/01/2022]

Information relating to deceased member which Board may disclose

18.—(1) This regulation applies where the Board has been notified of a member’s death on or after 1 February 2024.

(2) The Board may disclose to a person mentioned in section 59(10) of the Act the following information (if any) relating to a deceased member under section 59(11)(c) of the Act:

(a)

information relating to the member’s rights, benefits and obligations in relation to —

(i)	any insurance scheme established and maintained by the Board under the Act;
(ii)	the Lifelong Income Scheme established and maintained by the Board under section 27K of the Act or any other annuity or retirement scheme provided under the Act;
(iii)	the CareShield Life Scheme;
(iv)	a Supplement Scheme as defined in section 2(1) of the CareShield Life and Long‑Term Care Act 2019;
(v)	the ElderShield Scheme;
(vi)	the former ElderShield Scheme as defined in section 2(1) of the CareShield Life and Long‑Term Care Act 2019;
(vii)	the former ElderShield Supplement Scheme as defined in regulation 2 of the CareShield Life and Long‑Term Care (Transitional Provisions for former ElderShield Scheme and former ElderShield Supplement Scheme) Regulations 2021 (G.N. No. S 811/2021);
(viii)	the MediShield Life Scheme; and
(ix)	the medical insurance plans specified in the MediShield Life Scheme (Private Medical Insurance Scheme) Regulations 2015 (G.N. No. S 623/2015);

(b)

information relating to the member’s proceeds, benefits and obligations in relation to an investment made by the member under a scheme in accordance with regulations made under section 77(1)(n) and (na) of the Act;

(c)

without limiting section 59(11)(a) of the Act, information relating to —

(i)	withdrawals from moneys standing to the member’s credit in the Fund;
(ii)	amounts (including monthly income) paid or payable to the member under the Act;
(iii)	transfer of moneys between the member’s accounts in the Fund;
(iv)	payment or repayment of moneys to the member’s accounts in the Fund;
(v)	the member not needing to comply with section 15(6)(a) of the Act by reason of section 15AA(3) of the Act; and
(vi)	refunds paid or payable to the Board by the member under the Act.

[S 58/2024 wef 01/02/2024]

[G.N. Nos. S 313/1987; S 427/1992; S 297/1997]

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