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;
(b)at the applicable rate specified in the second, third and fourth columns of item 12 in the First Schedule in respect of each relevant year in the period from 1st January 2007 to 31st December 2009;
(c)at the applicable rate specified in the second, third and fourth columns of item 13 in the First Schedule in respect of the relevant year beginning 1st January 2010;
[S 507/2011 wef 01/09/2011]
(d)at the applicable rate specified in the second, third and fourth columns of item 14 in the First Schedule in respect of the relevant year beginning 1st January 2011;
[S 507/2011 wef 01/09/2011]
[S 439/2012 wef 01/01/2013]
(e)at the applicable rate specified in the second, third and fourth columns of item 15 in the First Schedule in respect of the relevant year beginning 1st January 2012;
[S 507/2011 wef 01/09/2011]
[S 439/2012 wef 01/01/2013]
[S 825/2013 wef 01/01/2014]
(f)at the applicable rate specified in the second, third, fourth and fifth columns of item 16 in the First Schedule in respect of the relevant year beginning 1st January 2013; and
[S 439/2012 wef 01/01/2013]
[S 484/2010 wef 01/09/2010]
[S 825/2013 wef 01/01/2014]
(g)at the applicable rate specified in the second, third, fourth and fifth columns of item 17 in the First Schedule in respect of the relevant year beginning 1st January 2014 and every subsequent relevant year.
[S 825/2013 wef 01/01/2014]
(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)  The contributions payable by a self-employed person in respect of any relevant year before 1st January 2002 —
(a)shall be paid —
(i)before the end of the relevant year; or
(ii)where the Board has extended the period for payment, within such period as may be extended by the Board; and
(b)may be paid in instalments, so long as the total amount of contributions is paid within the relevant period referred to in sub-paragraph (a).
[S 153/2010 wef 15/03/2010]
(10)  The contributions payable by a self-employed person in respect of the relevant year beginning 1st January 2002 and any subsequent relevant year —
(a)shall be paid —
(i)within 30 days after the date of issue of the notice of computation for the relevant year; or
(ii)where the Board has extended the period for payment in any particular case, within such period as may be extended by the Board; and
(b)may be paid in instalments, so long as the total amount of contributions is paid within the relevant period referred to in sub-paragraph (a).
[S 275/2012 wef 11/06/2012]
(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)  [Deleted by S 275/2012 wef 11/06/2012]