No. S 106
Central Provident Fund Act
(Chapter 36)
Central Provident Fund (Public Sector Employees) Regulations 2011
In exercise of the powers conferred by section 77(1)(q) of the Central Provident Fund Act, the Minister for Manpower, after consulting with the Central Provident Fund Board, hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Central Provident Fund (Public Sector Employees) Regulations 2011 and shall come into operation on 1st March 2011.
Definitions
2.  In these Regulations —
“aided school” means a school in receipt of grant-in-aid under the Education (Grant-in-Aid) Regulations (Cap. 87, Rg 3) other than a school that is set out in the Schedule to those Regulations;
“contract service” means —
(a)in relation to a Defence Executive Officer, SAF regular officer or SAF regular soldier, contract service under the Singapore Armed Forces (Pensions) Regulations (Cap. 295, Rg 9); or
(b)in relation to a SAF regular military expert, contract service referred to in regulation 35 of the Singapore Armed Forces (Military Domain Experts Service) Regulations 2010 (G.N. No. S 186/2010);
“Defence Executive Officer” means an employee in the DXO Scheme;
“DXO Scheme” means the scheme of service in respect of regular servicemen in the non-uniformed service in the Singapore Armed Forces;
“employee” means —
(a)an employee of the Government;
(b)an employee of a statutory body; or
(c)a person employed in an aided school by the managers of the school,
as the case may be;
“foreign employee” means an employee who is not a citizen of Singapore or permanent resident;
“INVEST Plan” means the INVEST Plan established by the Home Affairs Uniformed Services (INVEST Plan) Regulations (Cap. 126B, Rg 2);
“non-pensionable service”  —
(a)in relation to an employee who is a regular serviceman, means regular service in the Singapore Armed Forces which is neither pensionable service nor contract service; and
(b)in relation to any other employee, means service other than the pensionable service;
“pensionable service”  —
(a)in relation to an employee who is a regular serviceman, has the meaning given to that expression in the Singapore Armed Forces (Pensions) Regulations (Cap. 295, Rg 9); and
(b)in relation to any other employee, means service in respect of which a pension, gratuity or other allowance may be payable under the Pensions Act (Cap. 225) to the employee in respect of his period of service;
“permanent resident” means a person who holds a valid entry permit or re-entry permit issued by the Controller of Immigration under the Immigration Act (Cap. 133);
“Premium Plan” means the Premium Plan established by the Singapore Armed Forces (Premium Plan) Regulations (Cap. 295, Rg 22) made under section 205A of the Singapore Armed Forces Act (Cap. 295);
“regular serviceman” means an employee in regular service in the Singapore Armed Forces;
“SAF regular military expert” means a regular serviceman who is a military expert in the Singapore Armed Forces;
“SAF regular officer” means a regular serviceman who is an officer in the Singapore Armed Forces;
“SAF regular soldier” means a regular serviceman other than a Defence Executive Officer, a SAF regular officer or a SAF regular military expert;
“SAVER end date” has the same meaning as in regulation 2(1) of the Singapore Armed Forces (SAVER Plan) Regulations (Cap. 295, Rg 19);
[S 440/2012 wef 01/09/2012]
“SAVER Plan” means the SAVER Plan established by the Singapore Armed Forces (SAVER Plan) Regulations made under section 205A of the Singapore Armed Forces Act;
[S 440/2012 wef 01/09/2012]
“statutory body” means a body specified under paragraph 6(2) to (70) of the First Schedule to the Act.
Contributions payable in respect of employees on pensionable service, etc.
3.  The contributions payable in respect of the following classes of employees shall be in accordance with the rates set out in the First Schedule:
(a)employees (not being regular servicemen) who are in the pensionable service, including such employees on probation who have not been placed on the pensionable establishment;
(b)employees who are Defence Executive Officers, SAF regular officers or SAF regular soldiers in the contract service or pensionable service, or SAF regular military experts in the contract service; and
(c)temporary employees on contract specifically providing for gratuities.
Contributions payable in respect of employees on non-pensionable service, etc.
4.  The contributions payable in respect of the following classes of employees shall be in accordance with the rates set out in the Second Schedule:
(a)employees who are Defence Executive Officers or SAF regular military experts in the non-pensionable service;
(b)employees who are SAF regular officers or SAF regular soldiers in the non-pensionable service, but are not members of the SAVER Plan or the Premium Plan;
[S 440/2012 wef 01/09/2012]
(ba)employees who are SAF regular officers in the non‑pensionable service, and are members of the SAVER Plan who have reached the SAVER end date; and
[S 440/2012 wef 01/09/2012]
(c)employees other than those specified in paragraphs (a), (b) and (ba) and regulations 3, 5 and 6.
[S 440/2012 wef 01/09/2012]
Contributions payable in respect of Government employees on SAVER Plan or Premium Plan
5.—(1)  Except as provided in regulation 4(ba), the contributions payable in respect of SAF regular officers and SAF regular soldiers who are members of the SAVER Plan or the Premium Plan shall be in accordance with the rates set out in the Third Schedule.
(2)  Subject to paragraph (3), any award under the SAVER Plan or the Premium Plan comprising moneys in the SAVER-Premium Fund CPF Top-Up Account of an employee in the Singapore Armed Forces who is a member of the SAVER Plan (whether or not he has reached his SAVER end date) or a member of the Premium Plan shall be credited to his account with the Fund when, other than by reason of death, he is no longer —
(a)in the employment of the Singapore Armed Forces; or
(b)a member of the SAVER Plan or the Premium Plan.
[S 440/2012 wef 01/09/2012]
(3)  The Government may use any award under the SAVER Plan or the Premium Plan comprising moneys in the SAVER-Premium Fund CPF Top-Up Account of an employee referred to in paragraph (2) to set-off against any sum owing by that employee when he —
(a)dies;
(b)is no longer in the employment of the Singapore Armed Forces; or
(c)is no longer a member of the SAVER Plan or the Premium Plan.
(4)  Where an employee referred to in paragraph (2) does not have sufficient funds to maintain the minimum sum required of him in his retirement account with the Fund at the age of 55 years, any award of moneys from the employee’s Retirement Account under the SAVER Plan or the CARE account of the Premium Plan shall be transferred to his retirement account with the Fund to meet the shortfall in the minimum sum.
[S 440/2012 wef 01/09/2012]
Contributions payable in respect of senior police officers under INVEST Plan
6.—(1)  The contributions payable in respect of employees in the regular service of the Police (Senior) Service who are members of the INVEST Plan shall be in accordance with the rates set out in the First Schedule.
(2)  Any moneys in the INVEST Plan CPF Top-Up Account of a person who is no longer an employee referred to in paragraph (1) shall be credited to his account with the Fund, except that the moneys may be used to set-off against any sum owing to the Government by him when he leaves the employment of the Police (Senior) Service or is no longer a member of the INVEST Plan.
Agreements in force before 1st March 2011
7.—(1)  Notwithstanding anything in these Regulations, where any agreement —
(a)was entered into before 1st October 2002 between an employer and an employee who is a permanent resident under regulation 3(4)(b) of the revoked Central Provident Fund (Government Employees) Regulations (Rg 23, 1998 Ed.) in relation to the contributions payable in respect of that employee; and
(b)was in force immediately before 1st March 2011,
then the agreed rates of contribution shall continue to apply in relation to that employee until the employee leaves the employment of the employer, or the agreement expires or is lawfully terminated, whichever is the earlier.
(2)  Notwithstanding anything in these Regulations, where any agreement —
(a)was entered into on or after 1st October 2002 between an employer and an employee who is a permanent resident under regulation 9 of the revoked Central Provident Fund (Government Employees) Regulations (Rg 23, 2010 Ed.) (referred to in this paragraph as the revoked Regulations) in relation to the contributions payable in respect of that employee; and
(b)was in force immediately before 1st March 2011,
then —
(i)if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 or 4 of the First Schedule to the revoked Regulations, the rates set out in paragraph 1 of the First Schedule to these Regulations shall apply in relation to that employee; or
(ii)if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 or 4 of the Second Schedule to the revoked Regulations, the rates set out in paragraph 1 of the Second Schedule to these Regulations shall apply in relation to that employee,
until the employee leaves the employment of the employer or the agreement expires or is lawfully terminated, whichever is the earlier.
(3)  Notwithstanding anything in these Regulations, where any agreement —
(a)was entered into on or after 1st October 2002 between an employer and an employee who is a permanent resident under regulation 7 of the revoked Central Provident Fund (Statutory Bodies and Aided Schools — Employees) Regulations (Rg 28, 2010 Ed.) (referred to in this paragraph as the revoked Regulations) in relation to the contributions payable in respect of that employee; and
(b)was in force immediately before 1st March 2011,
then —
(i)if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 of the First Schedule to the revoked Regulations, the rates set out in paragraph 1 of the First Schedule to these Regulations shall apply in relation to that employee;
(ii)if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 2 and 3 of the First Schedule to the revoked Regulations, the rates set out in paragraphs 2 and 3 of the First Schedule to these Regulations shall (with the necessary modifications) apply in relation to that employee;
(iii)if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 of the Second Schedule to the revoked Regulations, the rates set out in paragraph 1 of the Second Schedule to these Regulations shall apply in relation to that employee; or
(iv)if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 2 and 3 of the Second Schedule to the revoked Regulations, the rates set out in paragraphs 2 and 3 of the Second Schedule to these Regulations shall (with the necessary modifications) apply in relation to that employee,
until the employee leaves the employment of the employer or the agreement expires or is lawfully terminated, whichever is the earlier.
Revocation
8.  The Central Provident Fund (Government Employees) Regulations (Rg 23) and the Central Provident Fund (Statutory Bodies and Aided Schools — Employees) Regulations (Rg 28) are revoked.
Made this 1st day of March 2011.
LOH KHUM YEAN
Permanent Secretary,
Ministry of Manpower,
Singapore.
[MMS 9/73-10 VOT1; AG/LLRD/SL/36/2010/32 Vol. 1]
(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).