Central Provident Fund (Self-Employed Persons) Regulations

Central Provident Fund Act

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

Central Provident Fund (Self-employed Persons) Regulations

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 1947 and includes a Deputy Comptroller or an Assistant Comptroller so appointed;

[S 713/2024 wef 31/12/2021]

“contributions notice” means a notice issued on or after 1 November 2024 of the amount of contributions payable by a self‑employed person computed or recomputed by the Board;

[S 841/2024 wef 01/11/2024]

“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 accrued in or derived from Singapore or received in Singapore from outside Singapore 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 1947;

[S 713/2024 wef 31/12/2021]

[S 917/2023 wef 01/01/2024]

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

“notice of assessment” means the notice of assessment of income by the Comptroller under section 72 of the Income Tax Act 1947;

[S 898/2018 wef 01/01/2019]

[S 713/2024 wef 31/12/2021]

“notice of computation” means a notice issued before 1 November 2024 of the amount of contributions payable by a self‑employed person, computed by the Board, and, if there has been a recomputation of the amount of contributions payable by the self‑employed person under regulation 6, 7(6) or 7A(5), includes a notice issued before that date of that recomputed amount;

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

[S 841/2024 wef 01/11/2024]

“notice of contribution” means the notice of contribution issued under regulation 7(5) before 1 November 2024;

[S 898/2018 wef 01/01/2019]

[S 841/2024 wef 01/11/2024]

“platform remuneration” has the meaning given by section 2(1) of the Act;

[S 1032/2024 wef 01/01/2025]

“platform worker” has the meaning given by section 5(1) of the Platform Workers Act 2024;

[S 1032/2024 wef 01/01/2025]

“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 accrues, derives or receives income, and includes a Member of Parliament.

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

[S 917/2023 wef 01/01/2024]

(2) Despite section 2(1A)(b) of the Act, for the purposes of these Regulations, the anniversary of the date of birth of a person who is born on 29 February, in any year that is not a leap year, is deemed to be 28 February of that year.

[S 719/2017 wef 01/01/2018]

Exclusion of platform remuneration

2A. Pursuant to section 8A(9) of the Act, sections 9A and 9B of the Act do not apply to any platform remuneration paid or payable to a platform worker on or after 1 January 2025.

[S 1032/2024 wef 01/01/2025]

Application

3.—(1) Subject to paragraph (2), these Regulations apply to a self-employed person whose income is more than $6,000 for any relevant year.

[S 917/2023 wef 01/01/2024]

(2) Paragraph (1) and regulations 4, 6, 7, 7A, 8, 9, 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.

[S 194/2016 wef 01/05/2016]

[S 917/2023 wef 01/01/2024]

Amount of contributions

4.—(1) Subject to paragraph (2) and regulation 8A, 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; [S 484/2010 wef 01/09/2010]
(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; [S 484/2010 wef 01/09/2010]
(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 484/2010 wef 01/09/2010] [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] [S 484/2010 wef 01/09/2010]
(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; [S 439/2012 wef 01/01/2013] [S 825/2013 wef 01/01/2014] [S 859/2014 wef 01/01/2015]
(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; [S 825/2013 wef 01/01/2014] [S 859/2014 wef 01/01/2015] [S 751/2015 wef 01/01/2016]
(h)	at the applicable rate specified in the second, third, fourth and fifth columns of item 18 in the First Schedule in respect of the relevant year beginning 1 January 2015; [S 859/2014 wef 01/01/2015] [S 751/2015 wef 01/01/2016] [S 601/2023 wef 01/09/2023]
(i)	at the applicable rate specified in the second, third, fourth and fifth columns of item 19 in the First Schedule in respect of each relevant year beginning 1 January 2016, 1 January 2017, 1 January 2018, 1 January 2019, 1 January 2020, 1 January 2021 or 1 January 2022; [S 751/2015 wef 01/01/2016] [S 885/2019 wef 01/01/2020] [S 601/2023 wef 01/09/2023]
(j)	at the applicable rate specified in the second, third, fourth and fifth columns of item 20 in the First Schedule in respect of the relevant year beginning 1 January 2023; [S 601/2023 wef 01/09/2023]
(k)	at the applicable rate specified in the second, third, fourth and fifth columns of item 21 in the First Schedule in respect of the relevant year beginning 1 January 2024; [S 601/2023 wef 01/09/2023]
(l)	at the applicable rate specified in the second, third, fourth and fifth columns of item 22 in the First Schedule in respect of the relevant year beginning 1 January 2025; and [S 601/2023 wef 01/09/2023]
(m)	at the applicable rate specified in the second, third, fourth and fifth columns of item 23 in the First Schedule in respect of the relevant year beginning 1 January 2026 and every subsequent relevant year. [S 601/2023 wef 01/09/2023]

(2) Subject to regulation 8A, 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.

[S 885/2019 wef 01/01/2020]

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

(4) Paragraphs (10) and (11) shall apply to contributions payable in respect of the relevant year beginning 1st January 2002 and every subsequent relevant year before 1 January 2018.

[S 898/2018 wef 01/01/2019]

[S 885/2019 wef 01/01/2020]

(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 to the self‑employed person in respect of such income accrued, 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.

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

(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 accrued, 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 the most recent notice of assessment issued to the self‑employed person.

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

(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 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.

[S 898/2018 wef 01/01/2019]

(8) Where, as at 1st January of any relevant year, no notice of assessment has been previously issued 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.

[S 898/2018 wef 01/01/2019]

(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 before 1 January 2018 —

(a)

shall be paid —

(i)	within 30 days after the date of issue of the notice of computation or contributions notice (if any) for the relevant year; or [S 841/2024 wef 01/11/2024]
(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]

[S 898/2018 wef 01/01/2019]

(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 to the self‑employed person in respect of the income he accrued, derived or received in the relevant year; or [S 898/2018 wef 01/01/2019] [S 917/2023 wef 01/01/2024]
(b)	the return of income submitted by him to the Comptroller in respect of the income he accrued, 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 917/2023 wef 01/01/2024]

(12) [Deleted by S 275/2012 wef 11/06/2012]

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 applicable rate set out in the Second Schedule.

(a)	[Deleted by S 348/2020 wef 01/05/2020]
(b)	[Deleted by S 348/2020 wef 01/05/2020] [S 348/2020 wef 01/05/2020]

(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 accrued, derived or received by a self-employed person in any relevant year is subsequently issued 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.

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

(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 a notice of computation or contributions notice, as the case may be.

[S 841/2024 wef 01/11/2024]

(3) Where the notice of assessment in respect of income of a self-employed person for any relevant year before 1 January 2018 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.

[S 898/2018 wef 01/01/2019]

(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.

Payment and computation of contributions for relevant year starting on or after 1 January 2018 but before 1 January 2023

7.—(1) The contributions payable by a self-employed person for each relevant year starting on or after 1 January 2018 but before 1 January 2023 must be paid not later than —

(a)	where the self-employed person’s contributions are computed under paragraph (3)(a) — 30 days after the date of issue of the notice of computation or contributions notice (if any) for the relevant year; [S 841/2024 wef 01/11/2024]
(b)	where the self-employed person’s contributions are computed under paragraph (3)(b) — 30 days after the date of issue of the notice of contribution or contributions notice (if any) for the relevant year; or [S 841/2024 wef 01/11/2024]
(c)	in any particular case where the Board specifies an extended period of payment — the end of the extended period specified by the Board. [S 917/2023 wef 01/01/2024]

(2) The contributions mentioned in paragraph (1) may be paid in instalments, so long as the total amount of contributions is paid not later than the time of payment applicable to the contributions under paragraph (1).

(3) The contributions for a relevant year mentioned in paragraph (1) are to be computed on the basis of the self-employed person’s income stated —

(a)	where a notice of assessment is issued in respect of income accrued, derived or received by the self-employed person in the relevant year — in that notice of assessment; or [S 917/2023 wef 01/01/2024]
(b)	where the self-employed person is not required to furnish a return of income to the Comptroller under section 62 of the Income Tax Act 1947 for the relevant year — in a declaration by the self-employed person to the Board in the form and manner required by the Board. [S 885/2019 wef 01/01/2020] [S 713/2024 wef 31/12/2021]

(4) Where a notice of assessment is issued to a self-employed person in respect of the self-employed person’s income accrued, derived or received in a relevant year, a notice of computation or contributions notice (as the case may be) must be issued to the self-employed person stating the amount of contributions payable by the self-employed person for the relevant year —

(a)	computed in accordance with paragraph (3)(a); or
(b)	if a recomputation mentioned in paragraph (6)(a) is carried out, recomputed in accordance with that paragraph. [S 917/2023 wef 01/01/2024] [S 841/2024 wef 01/11/2024]

(5) The Board must issue a notice of contribution or contributions notice (as the case may be) to a self-employed person stating the amount of contributions payable by the self-employed person for a relevant year if —

(a)	the Board is satisfied that the self-employed person is liable to make a contribution for that relevant year, computed in accordance with paragraph (3)(b); or
(b)	a recomputation mentioned in paragraph (6)(b) is carried out. [S 841/2024 wef 01/11/2024]

(6) The Board may in its discretion recompute the amount of contributions payable by a self-employed person for a relevant year if the Board is satisfied that the self-employed person is liable to pay an amount other than the relevant amount specified in a notice of computation, notice of contribution or contributions notice (as the case may be) that was previously issued to the self-employed person, after taking into account —

(a)	any notice of assessment issued to the self-employed person, or notice of additional assessment or notice of revised assessment issued by the Comptroller under section 74 or 76 of the Income Tax Act 1947, for the relevant year; or [S 713/2024 wef 31/12/2021]
(b)	any information and supporting documents that the Board may require, given by the self-employed person to the Board in the manner the Board requires. [S 898/2018 wef 01/01/2019] [S 917/2023 wef 01/01/2024] [S 841/2024 wef 01/11/2024]

Payment and computation of contributions for relevant year starting on or after 1 January 2023

7A.—(1) This regulation applies to the contributions payable by a self-employed person for each relevant year starting on or after 1 January 2023.

(2) A self-employed person must pay the contributions for each relevant year not later than —

(a)	30 days after the date of issue of the notice of computation or contributions notice (as the case may be) for the relevant year; or [S 841/2024 wef 01/11/2024]
(b)	where the Board specifies an extended period of payment for the contributions for a relevant year — the end of that extended period.

(3) The contributions for a relevant year may be paid in instalments, so long as the total amount of those contributions is paid not later than the time of payment applicable to those contributions under paragraph (2).

(4) The notice of computation or contributions notice (as the case may be) must state the amount of the contributions payable by the self-employed person for the relevant year —

(a)	as computed on the basis of the self-employed person’s income for the relevant year stated in a notice of assessment in respect of that income; or
(b)	as recomputed under paragraph (5). [S 841/2024 wef 01/11/2024]

(5) The Board may in its discretion recompute the amount of contributions payable by a self-employed person for a relevant year if the Board is satisfied that the self-employed person is liable to pay an amount other than the relevant amount specified in a notice of computation or contributions notice (as the case may be) that was previously issued to the self-employed person, after taking into account —

(a)	any notice of assessment;
(b)	any notice of additional assessment or notice of revised assessment issued by the Comptroller under section 74 or 76 of the Income Tax Act 1947; or
(c)	any information or supporting documents that the Board may require, given by the self-employed person to the Board in the manner the Board requires,

in respect of the self-employed person’s income for the relevant year.

[S 917/2023 wef 01/01/2024]

[S 841/2024 wef 01/11/2024]

Additional contributions

8.—(1) Where the contributions payable by a self-employed person for any relevant year recomputed in accordance with regulation 6, 7(6) or 7A(5) 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.

[S 194/2016 wef 01/05/2016]

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

(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, notice of contribution or contributions notice, as the case may be.

[S 898/2018 wef 01/01/2019]

[S 841/2024 wef 01/11/2024]

(3) Any additional contributions referred to in paragraph (1) may be paid in instalments so long as the total amount of such contributions is paid within the relevant period referred to in paragraph (2).

[S 153/2010 wef 15/03/2010]

Deduction of estimated contributions

8A.—(1) Subject to paragraph (2), the amount of contributions payable by a self-employed person for a relevant year starting on or after 1 January 2020 computed in accordance with regulation 4(1) or (2), or recomputed under regulation 7(6) or 7A(5) (as the case may be) (C) is to be reduced by the total amount of estimated contributions payable to the Fund under section 9B of the Act for the self-employed person for the relevant year (E) (if any).

[S 917/2023 wef 01/01/2024]

(2) If E is more than C, the contribution payable by the self-employed person under section 9A of the Act for that relevant year is nil.

[S 885/2019 wef 01/01/2020]

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 the following, whichever is the higher:

(a)

the maximum amount specified in the First Schedule for the relevant year which is applicable to the applicant, after deducting the total amount of estimated contributions payable to the Fund under section 9B of the Act for the applicant for the relevant year, if any; or

[S 885/2019 wef 01/01/2020]

(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; or
(ii)	the First or Second Schedule to the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011),

as the case may be.

[S 507/2011 wef 01/09/2011]

[S 3/2010 wef 06/01/2010]

(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 First Schedule for the relevant year which is applicable to the Member of Parliament, after deducting the total amount of estimated contributions payable to the Fund under section 9B of the Act for the Member of Parliament for the relevant year, if any; or [S 885/2019 wef 01/01/2020]
(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 the Second Schedule, [S 348/2020 wef 01/05/2020]

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.

11. [Deleted by S 194/2016 wef 01/05/2016]

Notice of amount of income and additional contributions

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 and any amount of additional contributions payable for that year.

[S 898/2018 wef 01/01/2019]

[S 841/2024 wef 01/11/2024]

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, 7, 7A, 8 or 8A, any fraction of a dollar shall be disregarded.

[S 898/2018 wef 01/01/2019]

[S 885/2019 wef 01/01/2020]

[S 917/2023 wef 01/01/2024]

Contributions payable by persons who have not received assessment from Comptroller

15.—(1) Despite regulations 4 and 7 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 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 any relevant year from 1st January 1997 to 31st December 2002 if the self-employed person has attained 35 years of age on 1st January in that relevant year and is a relevant public officer for the whole or any part of that relevant year; [S 275/2012 wef 11/06/2012]
(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 any relevant year from 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; [S 321/2007 wef 01/01/2007] [S 275/2012 wef 11/06/2012]
(m)	$630 in respect of any relevant year from 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] [S 275/2012 wef 11/06/2012]
(n)	$720 in respect of any relevant year from 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] [S 275/2012 wef 11/06/2012]
(na)	$540 in respect of any relevant year from 1st January 2003 to 31st December 2006 if the self-employed person is a relevant public officer for the whole or any part of that relevant year; [S 275/2012 wef 11/06/2012]
(o)	$195 in respect of any relevant year from 1st January 2007 to 31st December 2009 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] [S 275/2012 wef 11/06/2012]
(p)	$225 in respect of any relevant year from 1st January 2007 to 31st December 2009 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; [S 321/2007 wef 01/01/2007] [S 745/2007 wef 01/01/2007] [S 275/2012 wef 11/06/2012]
(q)	$254 in respect of any relevant year from 1st January 2007 to 31st December 2009 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] [S 275/2012 wef 11/06/2012]
(r)	$199 in respect of the relevant year beginning 1st January 2010 if the self-employed person has not attained 35 years of age on 1st January in that relevant year; [S 275/2012 wef 11/06/2012]
(s)	$230 in respect of the relevant year beginning 1st January 2010 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; [S 275/2012 wef 11/06/2012]
(t)	$260 in respect of the relevant year beginning 1st January 2010 if the self-employed person has attained 45 years of age on 1st January in that relevant year; [S 275/2012 wef 11/06/2012]
(u)	$209 in respect of any relevant year from 1st January 2011 to 31st December 2013 if the self-employed person has not attained 35 years of age on 1st January in that relevant year; [S 275/2012 wef 11/06/2012] [S 825/2013 wef 01/01/2014]
(v)	$240 in respect of any relevant year from 1st January 2011 to 31st December 2013 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; [S 275/2012 wef 11/06/2012] [S 439/2012 wef 01/01/2013] [S 825/2013 wef 01/01/2014]
(w)	$270 in respect of any relevant year from 1st January 2011 to 31st December 2012 if the self-employed person has attained 45 years of age on 1st January in that relevant year; [S 275/2012 wef 11/06/2012] [S 439/2012 wef 01/01/2013]
(x)	$270 in respect of the relevant year beginning 1st January 2013 if the self-employed person has attained 45 years of age but has not attained 50 years of age on 1st January in that relevant year; [S 439/2012 wef 01/01/2013] [S 825/2013 wef 01/01/2014]
(y)	$285 in respect of the relevant year beginning 1st January 2013 if the self-employed person has attained 50 years of age on 1st January in that relevant year; [S 439/2012 wef 01/01/2013] [S 825/2013 wef 01/01/2014]
(z)	$315 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has not attained 35 years of age on 1st January in that relevant year; [S 825/2013 wef 01/01/2014] [S 859/2014 wef 01/01/2015]
(za)	$360 in respect of the relevant year beginning 1st January 2014 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; [S 825/2013 wef 01/01/2014] [S 859/2014 wef 01/01/2015]
(zb)	$405 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has attained 45 years of age but has not attained 50 years of age on 1st January in that relevant year; [S 825/2013 wef 01/01/2014] [S 859/2014 wef 01/01/2015]
(zc)	$427 in respect of the relevant year beginning 1st January 2014 if the self‑employed person has attained 50 years of age on 1st January in that relevant year; [S 825/2013 wef 01/01/2014] [S 859/2014 wef 01/01/2015]
(zd)	$360 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has not attained 35 years of age on 1 January in that relevant year; [S 859/2014 wef 01/01/2015] [S 885/2019 wef 01/01/2020]
(ze)	$405 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has attained 35 years of age but has not attained 45 years of age on 1 January in that relevant year; [S 859/2014 wef 01/01/2015] [S 885/2019 wef 01/01/2020]
(zf)	$450 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has attained 45 years of age but has not attained 50 years of age on 1 January in that relevant year; and [S 859/2014 wef 01/01/2015] [S 885/2019 wef 01/01/2020]
(zg)	$472 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has attained 50 years of age on 1 January in that relevant year. [S 859/2014 wef 01/01/2015] [S 885/2019 wef 01/01/2020] [S 898/2018 wef 01/01/2019]

(2) If a self-employed person mentioned in paragraph (1) informs the Board in such manner as the Board may require of the amount of his income, and satisfies the Board with such supporting documents as the Board may require (including any notice of assessment mentioned in paragraph (3)), that the amount of his income is such as would render him liable to pay any amount other than the relevant amount specified in paragraph (1), the person shall, where the Board has in its discretion recomputed the amount he is liable to pay under regulation 4, pay that other amount instead of the relevant amount specified in paragraph (1).

[S 275/2012 wef 11/06/2012]

[S 898/2018 wef 01/01/2019]

(3) If the Comptroller subsequently issues to a self-employed person mentioned in paragraph (1) a notice of assessment in respect of the income accrued, derived or received in any relevant year beginning 1st January 2002 or any subsequent year before 1 January 2020 —

(a)

the Board may —

(i)	recompute the amount of contributions payable by the person for that relevant year on the basis of the amount of income stated in that notice of assessment in accordance with regulation 4 or 7; and [S 898/2018 wef 01/01/2019]
(ii)	issue a notice to him informing him of the recomputed amount; and

(b)

the self-employed person shall pay that other amount recomputed by the Board instead of the relevant amount specified in paragraph (1).

[S 275/2012 wef 11/06/2012]

[S 898/2018 wef 01/01/2019]

[S 885/2019 wef 01/01/2020]

[S 917/2023 wef 01/01/2024]

(4) [Deleted by S 194/2016 wef 01/05/2016]

(5) [Deleted by S 194/2016 wef 01/05/2016]

(6) [Deleted by S 194/2016 wef 01/05/2016]

(7) The contributions payable under this regulation by a self-employed person mentioned in paragraph (1) for any relevant year —

(a)

shall be paid —

(i)	before 1 June of the year immediately after the relevant year; or [S 885/2019 wef 01/01/2020]
(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 275/2012 wef 11/06/2012]

[S 898/2018 wef 01/01/2019]

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 unless the Board extends the time within which the payment is to be made.

[S 898/2018 wef 01/01/2019]

16A. [Deleted by S 885/2019 wef 01/01/2020]

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]

17AA. [Deleted by S 1020/2021 wef 01/01/2022]

Voluntary contributions to medisave account

17AB. Where any contribution has been paid voluntarily to the Fund by or for a self-employed person which is intended to be paid to the self-employed person’s medisave account, the Board may apply the whole or part of the contribution towards —

(a)	any contribution that is or becomes payable by the self-employed person under these Regulations or section 9A of the Act, as the case may be; and
(b)	any interest that is or becomes payable by the self-employed person under section 9(2) of the Act. [S 885/2019 wef 01/01/2020]

Moneys received under nomination by memorandum, or as cash grants or contributions from Government

17A.—(1) Where any sum has been transferred to a self-employed person’s accounts in the Fund in accordance with section 25(1)(a)(ii) or (iii) of the Act, the Board may apply the whole or any part of that sum towards any contribution or interest which is or may become payable by the person to the Board under regulation 4, 5, 6, 7, 7A, 8 or 15 for any relevant year.

[S 275/2012 wef 11/06/2012]

[S 45/2012 wef 06/02/2012]

[S 817/2010 wef 01/01/2010]

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

(2) Where any sum has been credited to a self-employed person’s account in the Fund in accordance with section 14(1) or 57C(1)(b) of the Act, the Board may, if the Minister directs, apply the whole or any part of that sum or any interest thereon towards any contribution or interest which is or may become payable by the person to the Board under regulation 4, 5, 6, 7, 7A, 8 or 15 for any relevant year.

[S 275/2012 wef 11/06/2012]

[S 898/2018 wef 01/01/2019]

[S 917/2023 wef 01/01/2024]

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, for the purposes of enabling the Board to compute the amount of contributions payable by a self‑employed person in a relevant year, transmit to the Board information in respect of the self‑employed person’s income for the relevant year stated in —

(a)	a notice of assessment; or
(b)	a notice of additional assessment or notice of revised assessment (if any) issued by the Comptroller under section 74 or 76 of the Income Tax Act 1947. [S 841/2024 wef 01/11/2024]

21. [Deleted by S 713/2024 wef 15/09/2024]

22. [Deleted by S 713/2024 wef 15/09/2024]

Service of notices

23.—(1) [Deleted by S 713/2024 wef 15/09/2024]

(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 10 of the National Registration Act 1965.

[S 713/2024 wef 31/12/2021]

(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.

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