Central Provident Fund (Government Employees) Regulations

Central Provident Fund Act

(CHAPTER 36, Section 77(1)(g))

Rg 23

G.N. No. S 519/2002

REVISED EDITION 2004

(29th February 2004)

[1st October 2002]

Citation

1. These Regulations may be cited as the Central Provident Fund (Government Employees) Regulations.

Definitions

2. In these Regulations —

“contract service” has the meaning given to that expression in the Singapore Armed Forces (Pensions) Regulations (Cap. 295, Rg 9);

[S 482/2005 wef 01/07/2005]

“Defence Executive Officer” means an employee in the DXO Scheme;

[S 482/2005 wef 01/07/2005]

“DXO Scheme” means the scheme of service in respect of regular servicemen in the non-uniformed service in the Singapore Armed Forces;

[S 482/2005 wef 01/07/2005]

“employee” means an employee of the Government;

“foreign employee” means an employee who is not a citizen of Singapore or permanent resident;

“INVEST Plan” means the INVEST Plan established by the Home Affairs Uniformed Services (INVEST Plan) Regulations (Rg 2);

“non-pensionable service” —

(a)	in relation to an employee who is a regular serviceman, has the meaning given to that expression in the Singapore Armed Forces (Pensions) Regulations (Cap. 295, Rg 9);
(b)	in relation to any other employee, means service other than the pensionable service; [S 482/2005 wef 01/07/2005]

“pensionable service” —

(a)	in relation to an employee who is a regular serviceman, has the meaning given to that expression in the Singapore Armed Forces (Pensions) Regulations;
(b)	in relation to any other employee, means service in respect of which a pension, gratuity or other allowance may be payable under the Pensions Act (Cap. 225) to the employee in respect of his period of service with the Government; [S 482/2005 wef 01/07/2005]

“permanent resident” means a person who holds a valid entry permit or re-entry permit issued by the Controller of Immigration under the Immigration Act (Cap. 133);

“Premium Plan” means the plan established under section 205A of the Singapore Armed Forces Act (Cap. 295);

“regular serviceman” means a person in regular service;

[S 482/2005 wef 01/07/2005]

“regular service” means service under section 19 of the Enlistment Act (Cap. 93);

[S 482/2005 wef 01/07/2005]

“SAF regular officer” means a regular serviceman who is an officer, but excludes a Defence Executive Officer;

[S 482/2005 wef 01/07/2005]

“SAF regular soldier” means a regular serviceman, other than a Defence Executive Officer or a SAF regular officer;

[S 482/2005 wef 01/07/2005]

“SAVER Plan” means the Savings and Employee Retirement Plan established under section 205A of the Singapore Armed Forces Act.

Contributions payable in respect of temporary employees and pensionable employees, etc.

3. Except as otherwise provided in regulations 5, 6, 10 and 11, the contributions payable in respect of the following classes of employees who are citizens of Singapore or permanent residents shall be in accordance with the rates set out in the First Schedule instead of the rates set out in the First Schedule to the Act:

(a)	employees who are in the pensionable service including employees on probation who have not been placed on the pensionable establishment;
(b)	employees who are regular servicemen in the contract service or pensionable service; and [S 482/2005 wef 01/07/2005]
(c)	temporary employees on contract specifically providing for gratuities.

Contributions payable in respect of other Government employees

4. Except as otherwise provided in regulations 5, 6, 10 and 11, the contributions payable in respect of employees who are citizens of Singapore or permanent residents, other than those specified in regulations 3, 7, 8 and 9, shall be in accordance with the rates set out in the Second Schedule instead of the rates set out in the First Schedule to the Act.

Contributions payable in respect of foreign employees who become permanent residents

5.—(1) Subject to regulations 10 and 11, where a foreign employee becomes a permanent resident after 1st July 2003, the contributions payable in respect of that employee for the prescribed period shall be in accordance with the rates of contributions set out in —

(a)	paragraphs 2 and 3 of the First Schedule if that employee (not being a regular serviceman) is in the pensionable service, or if that employee is a SAF regular soldier in the contract service or pensionable service;
(b)	paragraphs 2 and 3 of the Second Schedule if that employee (not being a regular serviceman) is in the non-pensionable service, or if that employee is a SAF regular soldier in the non-pensionable service;
(c)	paragraphs 5 and 6 of the First Schedule if that employee is a Defence Executive Officer or SAF regular officer in the contract service or pensionable service; or
(d)	paragraphs 5 and 6 of the Second Schedule if that employee is a Defence Executive Officer or SAF regular officer in the non-pensionable service.

(2) In paragraph (1), “prescribed period” means —

(a)	where the foreign employee becomes a permanent resident on or after 1st July 2005, the period of 2 years from the date he became a permanent resident; and
(b)	where the foreign employee became a permanent resident after 1st July 2003 but before 1st July 2005, the period from 1st July 2005 to the date of expiry of 2 years from the date he became a permanent resident. [S 482/2005 wef 01/07/2005]

Contributions payable in respect of permanent residents who become employees

6.—(1) Subject to regulations 10 and 11, where a person becomes a permanent resident after 1st July 2003 and subsequently becomes an employee, the contributions payable in respect of that employee for the prescribed period shall be in accordance with the rates of contributions set out in —

(a)	paragraphs 2 and 3 of the First Schedule if that employee (not being a regular serviceman) is in the pensionable service, or if that employee is a SAF regular soldier in the contract service or pensionable service;
(b)	paragraphs 2 and 3 of the Second Schedule if that employee (not being a regular serviceman) is in the non-pensionable service, or if that employee is a SAF regular soldier in the non-pensionable service;
(c)	paragraphs 5 and 6 of the First Schedule if that employee is a Defence Executive Officer or SAF regular officer in the contract service or pensionable service; or
(d)	paragraphs 5 and 6 of the Second Schedule if that employee is a Defence Executive Officer or SAF regular officer in the non-pensionable service.

(2) In paragraph (1), “prescribed period” means —

(a)

where the permanent resident becomes an employee on or after 1st July 2005, the period —

(i)	beginning from the date he becomes an employee; and
(ii)	ending on the expiry of 2 years from the date he became a permanent resident; or

(b)

where the permanent resident became an employee after 1st July 2003 but before 1st July 2005, the period —

(i)	beginning on 1st July 2005; and
(ii)	ending on the expiry of 2 years from the date he became a permanent resident. [S 482/2005 wef 01/07/2005]

Contributions payable in respect of Government employees on SAVER Plan or Premium Plan

7.—(1) The contributions payable in respect of employees in the Singapore Armed Forces who are members of the SAVER Plan or the Premium Plan shall be in accordance with the rates set out in the Third Schedule.

(2) Subject to paragraph (3), any award under the SAVER Plan or the Premium Plan comprising moneys in the SAVER-Premium Fund CPF Top-Up Account of an employee referred to in paragraph (1) shall be credited to his account with the Fund when, other than by reason of death, he is no longer —

(a)	in the employment of the Singapore Armed Forces; or
(b)	a member of the SAVER Plan or the Premium Plan.

(3) The Government may use any award under the SAVER Plan or the Premium Plan comprising moneys in the SAVER-Premium Fund CPF Top-Up Account of an employee referred to in paragraph (1) to set-off against any sum owing by that employee when he —

(a)	dies;
(b)	is no longer in the employment of the Singapore Armed Forces; or
(c)	is no longer a member of the SAVER Plan or the Premium Plan.

(4) Where an employee referred to in paragraph (1) does not have sufficient funds to maintain the minimum sum required of him in his retirement account with the Fund at the age of 55 years, any award of moneys from the employee’s Retirement Account under the SAVER Plan or the CARE account of the Premium Plan shall be transferred to his retirement account with the Fund to meet the shortfall in the minimum sum.

Contributions payable in respect of senior police officers under INVEST Plan

8.—(1) The contributions payable in respect of employees in the regular service of the Police (Senior) Service who are members of the INVEST Plan shall be in accordance with the rates set out in the First Schedule.

(2) Any award under the INVEST Plan comprising moneys in the INVEST Plan CPF Top-Up Account of an employee referred to in paragraph (1) shall be credited to that employee’s account with the Fund, except that the moneys may be used to set-off against any sum owing to the Government by that employee when he leaves the employment of the Police (Senior) Service or is no longer a member of the INVEST Plan.

Contributions payable in respect of Defence Executive Officers and SAF regular officers

9. The contributions payable in respect of Defence Executive Officers and SAF regular officers shall be in accordance with the rates set out in paragraphs 4, 5 and 6 of the First Schedule or paragraphs 4, 5 and 6 of the Second Schedule, as the case may be.

Agreements made on or after 1st October 2002

10. Where the Government and an employee who is a permanent resident have agreed on or after 1st October 2002 that the contributions payable in respect of that employee shall be in accordance with the rates set out in paragraph 1 or 4 of the First Schedule or paragraph 1 or 4 of the Second Schedule and have, in the manner determined by the Board, informed the Board of such agreement, those rates of contributions shall apply in respect of the employee until —

(a)	the employee leaves the employment of the Government; or
(b)	the agreement expires or is lawfully terminated,

whichever is the earlier.

Agreements in force before 1st October 2002

11. Any agreement between the Government and an employee who is a permanent resident in accordance with regulation 3(4) ( b) of the Central Provident Fund (Government Employees) Regulations (Rg 23, 1998 Ed.) revoked by these Regulations in relation to the contributions payable in respect of that employee which was in force immediately before 1st October 2002¹ shall continue to apply until —

¹The Central Provident Fund (Government Employees) Regulations (Rg 23, 1998 Ed.) was revoked by S 519/2002 with effect from 1st October 2002.

(a)	the employee leaves the employment of the Government; or
(b)	the agreement expires or is lawfully terminated,

whichever is the earlier.

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