Voluntary estimated contributions
17.—(1)  A person (called in this regulation the payer) from whom a revenue payment is due to a self-employed person but who is not required to pay any estimated contribution to the self-employed person under section 9B of the Act may, with the self-employed person’s consent, pay to the Fund a voluntary estimated contribution for that self-employed person.
(2)  No voluntary estimated contribution may be made under paragraph (1) by a payer in respect of a revenue payment —
(a)to a self-employed person who is excluded under regulation 9 of the Central Provident Fund (Contribute As You Earn Scheme) Regulations 2019 (G.N. No. S 881/2019) from receiving estimated contributions; or
(b)if the payment of the estimated contribution by the payer in respect of that revenue payment is waived under section 9C of the Act.
[S 885/2019 wef 01/01/2020]