Amount of contributions
4.—(1)  Subject to paragraph (2), every self-employed person to whom these Regulations apply shall pay contributions into the Fund on his own behalf at the applicable rate specified in the second column of the Schedule in respect of the period specified in the first column.
[S 13/2003 wef 01/01/2003]
(2)  Every self-employed person to whom these Regulations apply and who is a relevant public officer for the whole or any part of 1997 or any subsequent relevant year shall, in respect of that year, pay contributions into the Fund on his own behalf equivalent to 6% of his income for that year or such other amount as may be determined by the Minister for Health.
(2A)  Paragraphs (3) to (7) shall apply to contributions payable in respect of any relevant year before 1st January 2002.
[S 37/2002 wef 01/01/2002]
(2B)  Paragraphs (8), (9) and (10) shall apply to contributions payable in respect of the relevant year beginning 1st January 2002 and every subsequent relevant year.
[S 37/2002 wef 01/01/2002]
(3)  Subject to paragraphs (5) and (6), every self-employed person shall, before the end of any relevant year, pay contributions computed on the basis of his income stated in a notice of assessment issued by the Comptroller under section 72 of the Income Tax Act (Cap. 134) in respect of such income derived or received in the year preceding the relevant year and to be adjusted in the year immediately following the relevant year in accordance with regulation 5.
[S 37/2002 wef 01/01/2002]
(4)  Where, as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year, the notice of assessment in respect of his income derived or received in the preceding year has not been issued by the Comptroller, the self-employed person shall pay the contributions computed on the basis of the income stated in his most recent notice of assessment issued by the Comptroller.
(5)  Where, as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year, no notice of assessment has been previously issued by the Comptroller to a self-employed person but the Comptroller has previously informed that person that on the basis of the income declared in the return of income submitted by him he is not liable to pay income tax, he shall pay the contributions on the basis of the income declared in such return.
(6)  Where, as at 1st January of any relevant year, no notice of assessment has been previously issued by the Comptroller to a self-employed person but a notice of computation has been issued to that person, he shall pay the contributions on the basis of the income stated in the most recent notice of computation.
(7)  Contributions payable in respect of any relevant year before 1st January 2002 may be paid to the Board in instalments at the end of each month so long as the total amount of contributions is paid before the end of the relevant year.
[S 37/2002 wef 01/01/2002]
(8)  The contributions payable by a self-employed person in respect of the relevant year beginning 1st January 2002 and any subsequent relevant year shall be paid —
(a)within 30 days of the date of issue of the notice of computation for the relevant year; or
(b)where the Board has extended the period for payment, within such period as may be extended by the Board.
[S 37/2002 wef 01/01/2002]
(9)  Subject to regulation 5(3), the contributions referred to in paragraph (8) shall be computed on the basis of the self-employed person’s income as stated in —
(a)the notice of assessment issued by the Comptroller under section 72 of the Income Tax Act (Cap. 134) in respect of the income he derived or received in the relevant year; or
(b)the return of income submitted by him to the Comptroller in respect of the income he derived or received in the relevant year if the Comptroller has informed him that on the basis of the income declared in such return, he is not liable to pay income tax.
[S 37/2002 wef 01/01/2002]
(10)  Contributions, including additional contributions computed under regulation 5(3), payable in respect of the relevant year beginning 1st January 2002 and any subsequent relevant year may be paid in instalments so long as the total amount of contributions is paid within the period specified in paragraph (8).
[S 37/2002 wef 01/01/2002]