Central Provident Fund (Government Employees) Regulations 2002

No. S 519

Central Provident Fund Act

(CHAPTER 36)

Central Provident Fund
(Government Employees)
Regulations 2002

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 (Government Employees) Regulations 2002 and shall come into operation on 1st October 2002.

Definitions

2. In these Regulations —

“Defence Executive Officer Scheme” or “DXO Scheme” means the scheme of service in respect of regular servicemen in the non-uniformed service of the Singapore Armed Forces;

“DXO employee” means an employee in the DXO Scheme;

“employee” means an employee of the Government;

“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 2001 (G.N. No. S 486/2001);

“pensionable service” 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 with the Government;

“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 plan established under section 205A of the Singapore Armed Forces Act (Cap. 295);

“SAVER Plan” means the Savings and Employee Retirement Plan established under section 205A of the Singapore Armed Forces Act.

Contributions payable in respect of temporary employees and pensionable employees

3. Except as otherwise provided in regulations 5, 6, 10 and 11, the contributions payable in respect of the following classes of employees who are citizens of Singapore or permanent residents shall be in accordance with the rates set out in the First Schedule instead of the rates set out in the First Schedule to the Act:

(a)	employees who are in the pensionable service including employees on probation who have not been placed on the pensionable establishment;
(b)	employees in the regular service of the Singapore Armed Forces and who are in the pensionable service; and
(c)	temporary employees on contract specifically providing for gratuities.

Contributions payable in respect of other Government employees

4. Except as otherwise provided in regulations 5, 6, 10 and 11, the contributions payable in respect of employees who are citizens of Singapore or permanent residents, other than those specified in regulations 3, 7, 8 and 9, shall be in accordance with the rates set out in the Second Schedule instead of the rates set out in the First Schedule to the Act.

Contributions payable in respect of foreign employees who become permanent residents

5.—(1) Subject to regulations 10 and 11, where a foreign employee becomes a permanent resident after 1st October 2000, the contributions payable in respect of that employee for the prescribed period shall be in accordance with the rates of contribution set out in —

(a)	paragraphs 2 and 3 of the First Schedule if that employee is in the pensionable service;
(b)	paragraphs 2 and 3 of the Second Schedule if that employee is in the non-pensionable service;
(c)	paragraphs 5 and 6 of the First Schedule if that employee is a pensionable DXO employee; or
(d)	paragraphs 5 and 6 of the Second Schedule if that employee is a non-pensionable DXO employee.

(2) In paragraph (1), “prescribed period” means —

(a)	where the foreign employee becomes a permanent resident on or after 1st October 2002, a period of 2 years from the date he became a permanent resident; and
(b)	where the foreign employee became a permanent resident after 1st October 2000 but before 1st October 2002, the period from 1st October 2002 to the date of expiry of 2 years from the date he became a permanent resident.

Contributions payable in respect of permanent residents who become employees

6.—(1) Subject to regulations 10 and 11, where a person becomes a permanent resident after 1st October 2000 and subsequently becomes an employee, the contributions payable in respect of that employee for the prescribed period shall be in accordance with the rates of contribution set out in —

(a)	paragraphs 2 and 3 of the First Schedule if that employee is in the pensionable service;
(b)	paragraphs 2 and 3 of the Second Schedule if that employee is in the non-pensionable service;
(c)	paragraphs 5 and 6 of the First Schedule if that employee is a pensionable DXO employee; or
(d)	paragraphs 5 and 6 of the Second Schedule if that employee is a non-pensionable DXO employee.

(2) In paragraph (1), “prescribed period” means —

(a)

where the permanent resident becomes an employee on or after 1st October 2002, the period —

(i)	beginning from the date he became an employee; and
(ii)	ending on the expiry of 2 years from the date he became a permanent resident; and

(b)

where the permanent resident became an employee after 1st October 2000 but before 1st October 2002, a period —

(i)	beginning 1st October 2002; and
(ii)	ending on the expiry of 2 years from the date he became a permanent resident.

Contributions payable in respect of Government employees on SAVER Plan or Premium Plan

7.—(1) The contributions payable in respect of employees in the Singapore Armed Forces 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 referred to in paragraph (1) 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.

(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 (1) 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 (1) 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.

Contributions payable in respect of senior police officers under INVEST Plan

8.—(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 award under the INVEST Plan comprising moneys in the INVEST Plan CPF Top-Up Account of an employee referred to in paragraph (1) shall be credited to that employee’s account with the Fund, except that the moneys may be used to set-off against any sum owing to the Government by that employee when he leaves the employment of the Police (Senior) Service or is no longer a member of the INVEST Plan.

Contributions payable in respect of employees under DXO Scheme

9. The contributions payable in respect of employees in the DXO Scheme shall be in accordance with the rates set out in paragraphs 4, 5 and 6 of the First Schedule or paragraphs 4, 5 and 6 of the Second Schedule, as the case may be.

Agreements made on or after 1st October 2002

10. Where the Government and an employee who is a permanent resident have agreed on or after 1st October 2002 that the contributions payable in respect of that employee shall be in accordance with the rates set out in paragraph 1 or 4 of the First Schedule or paragraph 1 or 4 of the Second Schedule and have, in the manner determined by the Board, informed the Board of such agreement, those rates of contributions shall apply in respect of the employee until —

(a)	the employee leaves the employment of the Government; or
(b)	the agreement expires or is lawfully terminated,

whichever is the earlier.

Agreements in force before 1st October 2002

11. Any agreement between the Government and an employee who is a permanent resident in accordance with regulation 3(4)(b) of the Central Provident Fund (Government Employees) Regulations (Rg 23) revoked by these Regulations in relation to the contributions payable in respect of that employee which was in force immediately before 1st October 2002 shall continue to apply until —

(a)	the employee leaves the employment of the Government; or
(b)	the agreement expires or is lawfully terminated,

whichever is the earlier.

Revocation

12. The Central Provident Fund (Government Employees) Regulations (Rg 23) are revoked.

Made this 26th day of September 2002.

TAN CHIN NAM

Permanent Secretary,
Ministry of Manpower,
Singapore.

[MM S 9/73 T2/01; AG/LEG/SL/36/2002/3 Vol. 2]

Search within Legislation