Eligibility criteria for dual status worker where relevant year is any year from 2013 to 2016
4B.—(1)  Where the relevant year is 2013, 2014, 2015 or 2016, subject to regulations 4BA and 4BB, a member shall be an eligible member for the purposes of Part VIA of the Act and these Regulations if he satisfies all of the following requirements:
(a)he is a Singapore citizen, or becomes a Singapore citizen, on or before —
(i)the last day in a relevant quarter, for the purposes only of assessing his eligibility to receive any benefit for that relevant quarter;
(ii)the last day in a quarter referred to in regulation 6A(7D), for the purposes only of assessing his eligibility to receive any benefit for that quarter; or
(iii)31st December in the relevant year, for any other purpose;
(b)he attains the age of 35 years on or before 31st December in the relevant year or is a specified member;
(c)he was residing in a property with an annual value, on 31st December in the year immediately preceding the relevant year, not exceeding the amount specified for that relevant year in the Eighth Schedule;
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(d)he and his spouse collectively do not own more than one immovable property as at 31st December in the year immediately preceding the relevant year;
(e)he has worked —
(i)as an employee for a period of at least —
(A)2 months in any quarter in the relevant year;
(B)3 months in any 6 consecutive months in the relevant year; or
(C)6 months in the relevant year; and
(ii)as a self-employed person for a period of at least one month in the relevant year;
(f)for the purposes only of assessing his eligibility to receive any benefit for any quarter, his average monthly wage for the period or periods in the relevant year when he has worked as an employee is —
(i)more than $50 but not more than $1,900; or
(ii)not more than $50, and he has paid or received an additional contribution, to such of his ordinary account, special account and medisave account as the Minister may direct, of an amount specified in paragraph (2);
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(fa)for any purpose other than the purposes referred to in sub‑paragraph (f), his average monthly income during the period or periods in the relevant year when he has worked as a dual status worker is not more than $1,900;
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(g)he has paid, by the date specified in paragraph (3), every contribution which he is liable to pay under the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25) for the relevant year and the 2 years immediately preceding that relevant year;
(h)where his declared income in the relevant year does not exceed $6,000, he has paid, by the date specified in paragraph (3), an additional contribution, solely for the purposes of his medisave account, of an amount specified in paragraph (4) for each of the relevant year and the 2 years immediately preceding that relevant year; and
(i)his spouse does not have an assessable income of more than $70,000 for the purposes of a notice of assessment under the Income Tax Act (Cap. 134) for the year immediately preceding the relevant year.
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(2)  The additional contribution to be paid or received by a member under paragraph (1)(f)(ii) shall be —
(a)if the relevant year is 2013 —
(i)an amount equal to $8 for each month (up to his 35th birthday month) that he earned an average wage of not more than $50; or
(ii)an amount equal to $1 for each month (after his 35th birthday month) that he earned an average wage of not more than $50;
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(b)if the relevant year is 2014 —
(i)an amount equal to $8 for each month (up to his 50th birthday month) that he earned an average wage of not more than $50;
(ii)an amount equal to $7 for each month (after his 50th birthday month up to his 55th birthday month) that he earned an average wage of not more than $50;
(iii)an amount equal to $5 for each month (after his 55th birthday month up to his 60th birthday month) that he earned an average wage of not more than $50;
(iv)an amount equal to $4 for each month (after his 60th birthday month up to his 65th birthday month) that he earned an average wage of not more than $50; or
(v)an amount equal to $3 for each month (after his 65th birthday month) that he earned an average wage of not more than $50;
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(c)if the relevant year is 2015 —
(i)for each month up to the member’s 50th birthday month that the member earned an average wage of not more than $50, an amount of $8 for the months of January to May 2015 and $9 for the months of June to December 2015;
(ii)for each month after the member’s 50th birthday month up to the member’s 55th birthday month that the member earned an average wage of not more than $50, an amount of $7 for the months of January to May 2015 and $8 for the months of June to December 2015;
(iii)for each month after the member’s 55th birthday month up to the member’s 60th birthday month that the member earned an average wage of not more than $50, an amount of $5 for the months of January to May 2015 and $6 for the months of June to December 2015;
(iv)for each month after the member’s 60th birthday month up to the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $4; or
(v)for each month after the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $3 for the months of January to May 2015 and $4 for the months of June to December 2015; or
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(d)if the relevant year is 2016  —
(i)for each month up to the member’s 55th birthday month that the member earned an average wage of not more than $50, an amount of $9;
(ii)for each month after the member’s 55th birthday month up to the member’s 60th birthday month that the member earned an average wage of not more than $50, an amount of $7;
(iii)for each month after the member’s 60th birthday month up to the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $5; or
(iv)for each month after the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $4.
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(3)  The member shall pay the contribution referred to in paragraph (1)(g) for any year, and the additional contribution referred to in paragraph (1)(h) for any year, by 31st December in the second year after that year.
(4)  The additional contribution payable by a member under paragraph (1)(h) for any year shall be —
(a)if the relevant year is 2013 —
(i)where he is below 35 years of age on 1st January that year, an amount equal to 2.33% of his declared income in that year (referred to in this paragraph as the relevant income), subject to a minimum of $14;
(ii)where he has attained 35 years of age but is below 45 years of age on 1st January that year, an amount equal to 2.67% of the relevant income, subject to a minimum of $16;
(iii)where he has attained 45 years of age but is below 50 years of age on 1st January that year, an amount equal to 3% of the relevant income, subject to a minimum of $18; or
(iv)where he is 50 years of age or older on 1st January that year, an amount equal to 3.17% of the relevant income, subject to a minimum of $19;
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(b)if the relevant year is 2014 —
(i)where he is below 35 years of age on 1st January that year, an amount equal to 3.5% of the relevant income, subject to a minimum of $21;
(ii)where he has attained 35 years of age but is below 45 years of age on 1st January that year, an amount equal to 4% of the relevant income, subject to a minimum of $24;
(iii)where he has attained 45 years of age but is below 50 years of age on 1st January that year, an amount equal to 4.5% of the relevant income, subject to a minimum of $27; or
(iv)where he is 50 years of age or older on 1st January that year, an amount equal to 4.75% of the relevant income, subject to a minimum of $28; or
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(c)if the relevant year is 2015 or 2016  —
(i)where the member is below 35 years of age on 1st January that year, an amount equal to 4% of the relevant income, subject to a minimum of $24;
(ii)where the member has attained 35 years of age but is below 45 years of age on 1st January that year, an amount equal to 4.5% of the relevant income, subject to a minimum of $27;
(iii)where the member has attained 45 years of age but is below 50 years of age on 1st January that year, an amount equal to 5% of the relevant income, subject to a minimum of $30; or
(iv)where the member is 50 years of age or older on 1st January that year, an amount equal to 5.25% of the relevant income, subject to a minimum of $31.
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(5)  Where a member who satisfies the requirement in paragraph (1)(e) fails to satisfy any other requirement under paragraph (1), (2), (3) or (4), he may nevertheless be an eligible member for the purposes of Part VIA of the Act and these Regulations if that other requirement is waived in relation to him under regulation 4C.
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(6)  In paragraph (1)(f) and (fa), “average monthly income”, in relation to a member, means the amount ascertained in accordance with the formula:
(A+B)/C,
where A
is the total amount of wages received by him as an employee in the relevant year;
B
is his declared income in the relevant year; and
C
is the total number of months in the relevant year during which he has worked as an employee, as a self-employed person or as both.
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