Central Provident Fund (Self-employed Persons) Regulations

Central Provident Fund Act

(Chapter 36, Section 77(1)(a), (e) and (f))

Rg 25

G.N. No. S 303/1992

REVISED EDITION 2007

(15th May 2007)

[1st July 1992]

Citation

1. These Regulations may be cited as the Central Provident Fund (Self-Employed Persons) Regulations.

Definitions

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

“additional allowance” means the non-pensionable annual allowance, bonuses and other allowances payable to any Member of Parliament as a holder of that office at intervals of more than a month;

“allowance” means the allowance payable to an elected Member as a holder of that office;

“Comptroller” means the Comptroller of Income Tax appointed under section 3 of the Income Tax Act (Cap. 134) and includes a Deputy Comptroller or an Assistant Comptroller so appointed;

“elected Member”, “non-constituency Member” and “nominated Member” shall have the same meanings as in Article 39 (1)(a), (b) and (c) of the Constitution, respectively;

“honorarium” means the honorarium payable to a nominated Member or a non-constituency Member as a holder of that office;

“income” means the assessable income from any trade, business, profession or vocation other than from employment under a contract of service ascertained in accordance with section 37(1) of the Income Tax Act;

“Member of Parliament” means an elected Member, a non- constituency Member or a nominated Member;

“notice of computation” means the notice of computation issued under regulation 12;

“relevant public officer” means a person who is or was on the pensionable establishment in any of the public services and continues to be eligible to receive medical benefits under the terms of his service from the Government upon his retirement, but does not include a person on the Medisave-cum-Subsidised Outpatient (MSO) Scheme as described in the Government Instruction Manual relating to medical benefits;

“relevant year” means the year in respect of which any contributions are payable under these Regulations;

“self-employed person” means any person, being a citizen or permanent resident of Singapore, who derives from Singapore or receives from outside Singapore income in respect of any trade, business, profession or vocation other than employment under a contract of service, and includes a Member of Parliament.

[S 146/2008 wef 28/03/2008]

(2) For the purposes of these Regulations, a person shall be treated as having attained 35, 45, 50, 55, 60 or 65 years of age on the thirty-fifth, forty-fifth, fiftieth, fifty-fifth, sixtieth or sixty-fifth anniversary, respectively, of the day of his birth.

[S 146/2008 wef 28/03/2008]

Application

3.—(1) Subject to paragraph (2), these Regulations shall apply to a self-employed person who has derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation, income of more than $6,000 in any relevant year.

(2) Paragraph (1) and regulations 4, 6, 7, 8, 9, 11, 12, 13, 14, 15 and 18 shall not apply to a Member of Parliament in respect of any allowance or honorarium or additional allowance received by him.

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 —

(a)	at the applicable rate specified in the second column of items 1 to 11 in the First Schedule in respect of the period specified in the first column thereto; and
(b)	at the applicable rate specified in the second, third and fourth columns of item 12 in the First Schedule in respect of the period on or after 1st January 2007. [S 321/2007 wef 01/01/2007]

(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.

(3) Paragraphs (5) to (9) shall apply to contributions payable in respect of any relevant year before 1st January 2002.

(4) Paragraphs (10), (11) and (12) shall apply to contributions payable in respect of the relevant year beginning 1st January 2002 and every subsequent relevant year.

(5) Subject to paragraphs (7) and (8), 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 6.

(6) 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.

(7) 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.

(8) 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.

(9) 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.

(10) 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.

(11) Subject to regulation 6(3), the contributions referred to in paragraph (10) 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.

(12) Contributions , including additional contributions computed under regulation 6(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 (10).

Contributions payable by Member of Parliament

5.—(1) Every Member of Parliament shall, in each calendar month and on his own behalf, pay contributions into the Fund in respect of his allowance or honorarium and additional allowance at the following rates:

(a)	if the Member of Parliament is eligible for any pension or gratuity under the provisions of the Parliamentary Pensions Act (Cap. 219), the rates of contribution set out in paragraph 1 of the Second Schedule; or
(b)	if the Member of Parliament is not eligible for any pension or gratuity under the provisions of the Parliamentary Pensions Act, the rates of contribution set out in paragraph 2 of the Second Schedule.

(2) The Clerk of Parliament shall —

(a)	be entitled to deduct from the allowance or honorarium and additional allowance payable to a Member of Parliament, at the time of each such payment, the amount of contributions payable by the Member of Parliament under paragraph (1); and
(b)	pay the amount deducted under sub-paragraph (a) into the Fund not later than 14 days after the end of the month in respect of which the contributions are payable.

(3) The contributions payable under paragraph (1) shall be in addition to any other contributions the Member of Parliament may be liable to pay into the Fund under the Act or any regulations made under section 77(1) of the Act.

Recomputation of contributions

6.—(1) When the notice of assessment in respect of the income derived or received by a self-employed person in any relevant year is subsequently issued by the Comptroller after the end of the relevant year, the amount of contributions payable by the person shall be recomputed on the basis of the amount of income stated in that assessment.

(2) Where a self-employed person’s income in any relevant year is not stated in a notice of assessment because his income is not chargeable to tax, the amount of contributions payable for that year may be recomputed on the basis of the amount of income assessed by the Comptroller and stated in the notice of computation.

(3) Where the notice of assessment in respect of income of a self-employed person for any relevant year is amended or varied on appeal or where a notice of additional assessment has been issued by the Comptroller, the amount of contributions payable by him for that year shall be recomputed by taking into account the amount of income which has been varied or added.

(4) Paragraphs (1) and (2) shall not apply to contributions payable by a self-employed person for the relevant year beginning 1st January 2002 and any subsequent relevant year.

Contributions payable if assessment of wife’s income under husband’s name

7. [Spent]

Additional contributions

8.—(1) Where the contributions paid by a self-employed person for any relevant year recomputed in accordance with regulation 6 exceed the contributions already paid by him for that year, the self-employed person shall make such amount of additional contributions as is equivalent to the difference to the Fund.

(2) The self-employed person shall contribute the amount of the difference referred to in paragraph (1) within 30 days or such other extended time as the Board may allow after the date of issue of the notice of computation.

Application to reduce contributions

9.—(1) This regulation shall apply to a self-employed person who during the relevant year was also employed as an employee and where contributions in respect of such employment have been made to the Board.

(2) Any self-employed person to whom this regulation applies may apply in writing to the Board to reduce the amount of contributions he is liable to pay under these Regulations so that the aggregate amount of all contributions paid into his account (excluding contributions paid in respect of additional wages) for the relevant year does not exceed the maximum amount determined in accordance with paragraph (3).

(3) The maximum amount referred to in paragraph (2) shall be —

(a)

the maximum amount specified in the second column of the First Schedule applicable to the applicant; or

(b)

a proportion of 12 times the maximum amount of contributions an employer is liable to pay in respect of the applicant’s ordinary wages for the month as prescribed in —

(i)	the First Schedule to the Act;
(ii)	the Schedule to the Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21);
(iii)	the First or Second Schedule to the Central Provident Fund (Government Employees) Regulations (Rg 23); or
(iv)	the First or Second Schedule to the Central Provident Fund (Statutory Bodies and Aided Schools — Employees) Regulations (Rg 28),

as the case may be.

(4) For the purposes of paragraph (3)(b), the proportion shall be —

(a)	ascertained by reference to such proportion of the contributions the Minister has under section 13(4) of the Act directed the Board to pay into the medisave account of the applicant; and
(b)	determined and computed in such manner as the Board may think fit.

Application to reduce contributions by Member of Parliament

10.—(1) This regulation shall apply to a Member of Parliament who during any relevant year is liable to make contributions to the Board under regulations 4 and 5.

(2) Any Member of Parliament to whom this regulation applies may apply in writing to the Board to reduce the amount of contributions he is liable to pay under regulations 4 and 5 so that the aggregate amount of all contributions paid into his account for the relevant year does not exceed the maximum amount determined in accordance with paragraph (3).

(3) The maximum amount referred to in paragraph (2) shall be —

(a)	the maximum amount specified in the second column of the First Schedule applicable to the Member of Parliament; or
(b)	a proportion of 12 times the maximum amount of contributions that the Member of Parliament is liable to pay in respect of his allowance or honorarium and additional allowance for the month as prescribed in paragraph (1) or (2) of the Second Schedule, as the case may be,

whichever is the higher.

(4) For the purposes of paragraph (3)(b), the proportion shall be —

(a)	ascertained by reference to such proportion of the contributions the Minister has under section 13(4) of the Act directed the Board to pay into the medisave account of the Member of Parliament; and
(b)	determined and computed in such manner as the Board may think fit.

Contributions paid in excess

11.—(1) Subject to paragraphs (2) and (3), where the Board is satisfied that the amount of contributions for any relevant year recomputed in accordance with regulation 6 is less than the amount of contributions already paid for that year, the Board may —

(a)	treat the amount of contributions paid in excess as payment towards any future contributions which he is liable to pay; or
(b)	refund the amount of contributions paid in excess to the self-employed person if he applies in writing for such refund within one year of the date of issue of the notice of computation.

(2) Where the self-employed person has not made an application for refund under paragraph (1)(b) within the time specified therein or if any amount is due to the Fund, the Board may retain the whole or any part of the amount of contributions paid in excess and set them off against any contributions or interest thereon as is due or may become due.

(3) The Board may require any person who claims to be entitled to any refund under this regulation or to have paid any excess contributions to the Fund to furnish such information to the Board as may be necessary.

Notice of computation

12. The Board may, in consultation with the Comptroller, carry out the recomputation referred to in regulation 6 and the self-employed person shall be notified in writing of the amount of his income for any relevant year, the amount of additional contributions payable or the amount paid in excess for that year.

Deferment of payment of small contributions

13. Notwithstanding regulation 8, where the amount of additional contributions payable for any relevant year —

(a)	is less than one dollar, it shall be disregarded; or
(b)	is less than such amount as the Board may determine, payment of the additional contributions may be deferred till the end of the year immediately following the relevant year or such other later time as the Board may allow.

Calculation of contributions

14. In calculating the amount of contributions payable under regulation 4 or 8, any fraction of a dollar shall be disregarded.

Contributions payable by persons who have not received assessment from Comptroller

15.—(1) Notwithstanding regulation 4 and subject to paragraph (2), where a self-employed person as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year has not previously received any notice of assessment from the Comptroller or any notice from the Comptroller informing him that on the basis of the income declared in his return of income, he is not liable to pay income tax, he shall pay contributions on his own behalf equivalent to —

(a)	$90 in respect of the period from 1st July to 31st December 1992;
(b)	$180 in respect of the period from 1st January to 31st December 1993;
(c)	$240 in respect of the period from 1st January to 31st December 1994;
(d)	$300 in respect of the period from 1st January to 31st December 1995;
(e)	$360 in respect of the period from 1st January to 31st December 1996;
(f)	$360 in respect of the period from 1st January to 31st December 1997 if the self-employed person has not attained 35 years of age before 1st January 1997 for the whole or any part of that period;
(g)	$420 in respect of the period from 1st January to 31st December 1997 if the self-employed person has attained 35 years of age before 1st January 1997 and is not a relevant public officer for the whole or any part of that period;
(h)	$360 in respect of the period from 1st January 1997 to 31st December 2006 if he is a relevant public officer for the whole or any part of that period;
(i)	$360 in respect of any relevant year from 1st January 1998 to 31st December 2002 if the self-employed person has not attained 35 years of age on 1st January in that relevant year;
(j)	$420 in respect of any relevant year from 1st January 1998 to 31st December 2002 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year;
(k)	$480 in respect of any relevant year from 1st January 1998 to 31st December 2002 if the self-employed person has attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year;
(l)	$540 in respect of the relevant year beginning 1st January 2003 to 31st December 2006 if the self-employed person has not attained 35 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year; [S 321/2007 wef 01/01/2007]
(m)	$630 in respect of the relevant year beginning 1st January 2003 to 31st December 2006 if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year; [S 321/2007 wef 01/01/2007]
(n)	$720 in respect of the relevant year beginning 1st January 2003 to 31st December 2006 if the self-employed person has attained 45 years of age on 1st January in that relevant year and is not a relevant public officer for the whole or any part of that relevant year; [S 321/2007 wef 01/01/2007]
(o)	$195 in respect of the relevant year beginning 1st January 2007 or any subsequent relevant year if the self-employed person has not attained 35 years of age on 1st January in that relevant year; [S 321/2007 wef 01/01/2007] [S 745/2007 wef 01/01/2007]
(p)	$225 in respect of the relevant year beginning 1st January 2007 or any subsequent relevant year if the self-employed person has attained 35 years of age but has not attained 45 years of age on 1st January in that relevant year; and [S 321/2007 wef 01/01/2007] [S 745/2007 wef 01/01/2007]
(q)	$254 in respect of the relevant year beginning 1st January 2007 or any subsequent relevant year if the self-employed person has attained 45 years of age on 1st January in that relevant year. [S 321/2007 wef 01/01/2007] [S 745/2007 wef 01/01/2007]

(2) If the amount of contributions a self-employed person would have been liable to pay, if his contributions were computed in accordance with regulation 4, is less than the amount specified in paragraph (1), he may pay such lesser amount if he proves to the satisfaction of the Board, with such supporting evidence as the Board may require, that the amount of his income is such as would render him liable to pay the lesser amount.

(3) The contributions payable under this regulation for any relevant year 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 31st May of the year immediately after the relevant year.

(4) The Board shall not be required to recompute the amount of contributions payable under this regulation.

Contributions payable notwithstanding objection or appeal

16. The contributions payable under these Regulations shall be paid within the time provided for in these Regulations notwithstanding any objection or appeal against the notice of assessment issued by the Comptroller unless the Board extends the time within which the payment is to be made.

Voluntary contributions

17.—(1) Without prejudice to regulations 4, 5, 6, 8 and 15, a self- employed person may at any time contribute voluntarily to the Fund a sum additional to that payable by him under these Regulations.

(2) The maximum amount which a person may contribute voluntarily under paragraph (1) shall not exceed $26,393 in any relevant year.

(3) For the purpose of computing the maximum amount referred to in paragraph (2) in any relevant year —

(a)

the following amounts shall be included:

(i)

the amount contributed by the person which is obligatory under these Regulations;

(ii)

subject to sub-paragraph (b)(i), in the case of a self-employed person who during the relevant year was also an employee —

(A)	the amount contributed by the person which is obligatory under the Act; and
(B)	any voluntary contribution paid by him or his employer under section 7(4)(c) of the Act in that year; and

(iii)

subject to paragraphs (4) and (4A), any amount paid in that year by the person’s spouse or sibling into the person’s special account under section 18(3)(b) of the Act; and

[S 745/2007 wef 01/01/2008]

(b)

the following amounts shall be excluded:

(i)

in the case of a self-employed person who during the relevant year was also an employee —

(A)	any contribution made in that year under sections 73 and 79 of the Act; and
(B)	any amount of additional medisave contributions made in that year up to $1,500;

(ii)

any contribution made in that year by the person or any other person under section 27B, 27C, 27D, 27E or 27F of the Act or under any regulations referred to in section 27G or 27H of the Act ; and

(iii)

any amount paid in that year by the person into the special account of his spouse or sibling under section 18(3)(b) of the Act.

[S 745/2007 wef 01/01/2008]

[S 506/2007 wef 01/10/2007]

(4) Where, in any year, the total of the amounts under paragraph (3)(a)(i) and (ii) to be included for the purpose of computing the maximum amount referred to in paragraph (2) exceeds that maximum amount —

(a)	the amount referred to in paragraph (3)(a)(iii) shall not be included for that purpose; and
(b)	the Board may refund the whole or any part of the amount referred to in paragraph (3)(a)(iii) to the person or persons who contributed to that amount, in the proportion in which each such person contributed to that amount. [S 745/2007 wef 01/01/2008]

(4A) Where, in any year, the total of the amounts under paragraph (3)(a)(i) and (ii) to be included for the purpose of computing the maximum amount referred to in paragraph (2) does not exceed that maximum amount, but the total of the amounts under paragraph (3)(a)(i), (ii) and (iii) exceeds that maximum amount —

(a)	there shall be included for that purpose only such part of the amount referred to in paragraph (3)(a)(iii) which is equal in quantum to the difference between that maximum amount and the total of the amounts referred to in paragraph (3)(a)(i) and (ii); and
(b)	the Board may refund the whole or any part of the remainder of the amount referred to in paragraph (3)(a)(iii) to the person or persons who contributed to that amount, in the proportion in which each such person contributed to that amount. [S 745/2007 wef 01/01/2008]

(5) Where the Board is satisfied that —

(a)	the amount of voluntary contributions which have been paid into a self-employed person’s account in a relevant year exceeds the maximum amount specified in paragraph (2); or
(b)	the amount of additional medisave contributions which have been paid by his employer in a relevant year exceeds $1,500,

the Board may refund the excess contributions to the self-employed person or to his employer, as the case may be.

(6) The Board may require the self-employed person or his employer to furnish to the Board such information as may be necessary for the purposes of determining whether any refund is payable under paragraph (5).

(7) The Board may retain the whole or any part of the excess contributions to be used to set off against any contribution or interest thereon which is due or may become due to the Board.

(8) In this regulation, “additional medisave contributions” means the contributions paid by an employer under section 7(4)(c) of the Act specifically for the purposes of the medisave account of his employee.

Registration

18.—(1) Every self-employed person shall, before 31st December 1992 or within 3 months of the commencement of his trade, business, profession or vocation, whichever is the later, obtain, complete and submit to the Board a registration form as may be determined by the Board unless he has been otherwise notified by the Board.

(2) Every self-employed person, whose particulars have been provided by the Comptroller or any other authority or who has completed and submitted the registration form to the Board, shall be registered and allotted a reference number.

(3) Every registered self-employed person who ceases to be engaged in his trade, business, profession or vocation shall inform the Board in writing within one month of such cessation and if he subsequently resumes his trade, business, profession or vocation, he shall inform the Board in writing within one month after so resuming.

Request for information and returns

19. The Board may, by notice in writing, require —

(a)	any person to furnish, within the time specified in the notice or such other extended time as the Board may allow, any information that may be required by the Board for the purpose of inquiring into or ascertaining that person’s or any other person’s liability under these Regulations; or
(b)	any self-employed person, within the time specified in the notice or such other extended time as the Board may allow, to complete and deliver to the Board any return specified therein including a return of income for any relevant year or any other previous year.

Transmission of information by Comptroller

20. The Comptroller may transmit to the Board information on the amount of contributions payable by every self-employed person who has submitted a return of income under the Income Tax Act (Cap. 134) and computed in accordance with the provisions of regulation 4 on the basis of the income assessed by the Comptroller for the relevant year of assessment or any previous year of assessment.

Manner of payment

21. All contributions to the Fund may be paid —

(a)	in cash at any post office in Singapore duly authorised to receive money on behalf of the Board;
(b)	by money order, postal order or cheque drawn on any bank in Singapore delivered or sent by post to the Board’s office; or
(c)	in such other manner as the Board may from time to time determine in any particular case or class of cases.

Forms

22. All payment of contributions to the Fund shall be accompanied by such duly completed forms as the Board may determine and require for that purpose.

Service of notices

23.—(1) A notice or other document required to be served on any person under these Regulations may be served on such person either personally, by registered post or by ordinary post and to the last known address of such person.

(2) Where a person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of these Regulations is informed of the fact that there is a registered letter awaiting him at a post office and he refuses or neglects to take delivery of the letter, the notice shall be deemed to have been served upon him on the date on which he was informed that there was a registered letter awaiting him at the post office.

Notice of change of address

24.—(1) Every self-employed person liable to pay contributions under these Regulations shall immediately inform the Board in writing of any change of his address, except that a self-employed person who changes his residential address shall be deemed to have informed the Board of such change in compliance with this paragraph upon his making a report thereof under section 8 of the National Registration Act (Cap. 201).

(2) Where any person has changed his address without informing the Board as required under paragraph (1), any notice or document given or served on him by posting the notice or document or a copy thereof to him at his last known address shall be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.

Exemption

25. The Minister, or such other person as he may in writing authorise, may in his discretion exempt any person or class of persons from any or all of the provisions of these Regulations.

[G.N. Nos.S303/92; S173/93; S489/94; S66/95; S568/95; S8/97; S28/98; S 37/2002; S13/2003; S368/2003; S655/2003; S799/2004; S114/2005; S827/2005; S722/2006]

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