Central Provident Fund (Revised Workfare Income Supplement Scheme) Regulations 2016

No. S 738

Central Provident Fund Act

(CHAPTER 36)

Central Provident Fund
(Revised Workfare Income Supplement Scheme)
Regulations 2016

In exercise of the powers conferred by section 57F of the Central Provident Fund Act, the Minister for Manpower makes the following Regulations:

Citation and commencement

1. These Regulations are the Central Provident Fund (Revised Workfare Income Supplement Scheme) Regulations 2016 and come into operation on 1 January 2017.

Definitions

2. In these Regulations, unless the context otherwise requires —

“annual value” has the same meaning as in section 2 of the Property Tax Act (Cap. 254);

“applicable year” means the calendar year in which the relevant month falls;

“assessable income” has the same meaning as in section 37(1) of the Income Tax Act (Cap. 134);

“benefit” means any cash payment or relevant contribution;

“birthday month”, in relation to a member, means the month in which the anniversary of the member’s date of birth falls;

“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the same meanings as in section 57A of the Act;

“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act, and includes a Deputy Comptroller or an Assistant Comptroller so appointed;

“declared income” has the meaning given to it by regulation 8(1);

“dual status eligible member” means an eligible member under regulation 7;

“employed eligible member” means an eligible member under regulation 5;

“instrument” includes any bank draft, warrant or cheque;

“relevant month” means a calendar month in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;

“relevant period” means the period of 12 calendar months ending on the last day of a relevant month;

“relevant year” means a calendar year in respect of which a member’s eligibility to receive a benefit under the Scheme is assessed;

“self‑employed eligible member” means an eligible member under regulation 6;

“self‑employed person” has the same meaning as in regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations (Rg 25);

“self‑employment income” means income, derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation, other than employment under a contract of service;

“specified member” means a person who is attending, or has attended, any school —

(a)	which is or was specified in Part II of the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Cap. 87A, Rg 1); or
(b)	which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Cap. 87A, Rg 1).

Application

3. These Regulations apply where the applicable year or relevant year (as the case may be) is 2017 or any subsequent year.

Eligibility of member

4. A member of the Fund is an eligible member for the purposes of Part VIA of the Act and these Regulations if the member is an eligible member under regulation 5, 6 or 7.

Eligibility criteria for member who was employee in relevant month

5.—(1) A member who works as an employee in a relevant month in an applicable year is an eligible member for that relevant month if the member satisfies every one of the following requirements that is not waived under regulation 10:

(a)

the member is a Singapore citizen —

(i)	on the last day of the relevant month; and
(ii)	at the time the benefit for that relevant month is to be paid or credited to the member in accordance with regulation 11;

(b)

the member —

(i)	attains the age of 35 years on or before 31 December of the applicable year; or
(ii)	is a specified member;

(c)

the member resides, on 31 December in the year immediately preceding the applicable year, in a property with an annual value that is not more than the amount specified for that applicable year in the First Schedule;

(d)

the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the applicable year;

(e)

the member’s average monthly income earned in the relevant period is not more than $2,000;

(f)

the member’s total monthly wages received for the relevant month from the member’s employer (or all of the member’s employers if the member has more than one employer) is not more than $2,000;

(g)

where the member’s monthly wage for the relevant month from any employer is $50 or less, the member has paid, or received from that employer, an additional contribution to the member’s ordinary account, special account or medisave account, as the Minister may direct, in accordance with paragraph (4);

(h)

the member’s spouse has an assessable income of not 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 applicable year.

(2) In paragraph (1)(e), “average monthly income”, in relation to a member, means the amount determined in accordance with the formula

, where —

(a)

W is the member’s total monthly wages received in the relevant period from the member’s employer (or all of the member’s employers if the member has more than one employer);

(b)

D —

(i)	is the member’s declared income in the calendar year preceding the applicable year (called in this paragraph the preceding year), divided by the number of months in the preceding year in which the member worked as a self‑employed person; and
(ii)	is deemed to be zero if the member’s declared income in the preceding year is a negative value;

(c)

P is the number of months in the preceding year, falling within the relevant period, in which the member worked as a self‑employed person; and

(d)

M is the total number of months in the relevant period in which the member worked as an employee, a self‑employed person or both.

(3) For the purposes of paragraphs (1)(f) and (2)(a) and the Third Schedule, a member’s total monthly wages excludes any monthly wage received from an employer of $50 or less, unless the member has paid or received the additional contribution mentioned in paragraph (1)(g) in relation to that monthly wage.

(4) For the purposes of paragraph (1)(g), the additional contribution to be paid by, or received from the employer of, the member is —

(a)	$9, where the relevant month is or falls before the member’s 55th birthday month;
(b)	$7, where the relevant month is any month after the member’s 55th birthday month, but is or before the member’s 60th birthday month;
(c)	$5, where the relevant month is any month after the member’s 60th birthday month, but is or before the member’s 65th birthday month; or
(d)	$4, where the relevant month is any month after the member’s 65th birthday month.

Eligibility criteria for member who was solely self‑employed person in relevant year

6.—(1) A member who works only as a self‑employed person (and not as an employee) in a relevant year is an eligible member for that relevant year if the member satisfies every one of the following requirements that is not waived under regulation 10:

(a)

the member is a Singapore citizen —

(i)	on 31 December of the relevant year; and
(ii)	at the time the benefit for that relevant year is to be paid or credited to the member in accordance with regulation 12;

(b)

the member —

(i)	attains the age of 35 years on or before 31 December of the relevant year; or
(ii)	is a specified member;

(c)

the member resides, on 31 December in the year immediately preceding the relevant year, in a property with an annual value that is not more than the amount specified for that relevant year in the First Schedule;

(d)

the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the relevant year;

(e)

the member has worked as a self‑employed person in at least one month in the relevant year;

(f)

the member has declared the member’s self‑employment income in the relevant year in accordance with regulation 8;

(g)

the member’s declared income in the relevant year is not more than $24,000;

(h)

the member’s average monthly income earned during the relevant year is not more than $2,000;

(i)

the member pays every contribution that the member must pay under the Central Provident Fund (Self‑Employed Persons) Regulations (Rg 25) for the relevant year and each of the 2 years immediately preceding that relevant year, in accordance with paragraph (3);

(j)

the member pays an additional contribution to the member’s medisave account, for the relevant year and each of the 2 years immediately preceding that relevant year, in accordance with —

(i)	where the member’s declared income in the relevant year is not more than $6,000 — paragraphs (4), (5) and (6); or
(ii)	where the member’s declared income in the relevant year is more than $6,000 — paragraphs (4) and (7);

(k)

(2) For the purposes of paragraph (1)(h) and the Fourth Schedule, “average monthly income”, in relation to a member, means the amount determined in accordance with the formula

, where —

(a)	D is the member’s declared income in the relevant year; and
(b)	M is the total number of months in the relevant year in which the member works as a self‑employed person.

(3) For the purposes of paragraph (1)(i), the contribution for each year mentioned in that paragraph must be paid on or before 31 December of the second year after that year.

(4) For each year mentioned in paragraph (1)(j), the additional contribution mentioned in that paragraph must be paid on or before 31 December of the second year after that year.

(5) For the purposes of paragraph (1)(j)(i), the additional contribution for each year is an amount equal to —

(a)	where the member is below 35 years of age on 1 January of that year — 4% of the member’s declared income in that year, subject to a minimum of $24;
(b)	where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — 4.5% of the member’s declared income in that year, subject to a minimum of $27;
(c)	where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — 5% of the member’s declared income in that year, subject to a minimum of $30; or
(d)	where the member is 50 years of age or older on 1 January of that year — 5.25% of the member’s declared income in that year, subject to a minimum of $31.

(6) Despite paragraphs (4) and (5), where any of the 2 years immediately preceding the relevant year (called in this paragraph the preceding year) is 2015 or 2016, for the purposes of paragraph (1)(j)(i), the additional contribution for that year is payable in accordance with regulation 4(1A) and (1B) of the Central Provident Fund (Workfare Income Supplement Scheme) Regulations (Rg 36).

(7) For the purposes of paragraph (1)(j)(ii), the additional contribution payable for each year is the amount determined in accordance with the formula

, where —

(a)	A is the amount that is applicable to the member as set out in the Second Schedule; and
(b)	B is the amount of contributions which the member must pay under the Central Provident Fund (Self‑Employed Persons) Regulations.

Eligibility criteria for member who was both employee and self‑employed person in relevant year

7.—(1) A member who —

(a)	worked as a self‑employed person in a relevant year; and
(b)	is an employed eligible member for a relevant month in that relevant year,

is an eligible member for that relevant year if the member satisfies all of the requirements in paragraph (2), except any requirement that is waived under regulation 10.

(2) For the purposes of paragraph (1), the requirements are as follows:

(a)

the member is a Singapore citizen —

(i)	on 31 December of the relevant year; and
(ii)	at the time the benefit for that relevant year is to be paid or credited to the member in accordance with regulation 13;

(b)

the member has worked as a self‑employed person in at least one month in the relevant year;

(c)

the member has declared the member’s self‑employment income in the relevant year in accordance with regulation 8;

(d)

the member’s average monthly income earned during the relevant year is not more than $2,000;

(e)

the member pays every contribution which the member must pay under the Central Provident Fund (Self‑Employed Persons) Regulations (Rg 25) for the relevant year and each of the 2 years immediately preceding that relevant year, in accordance with paragraph (4);

(f)

the member pays an additional contribution to the member’s medisave account, for the relevant year and each of the 2 years immediately preceding that relevant year, in accordance with —

(i)	where the member’s declared income in the relevant year is not more than $6,000 — paragraphs (5), (6) and (7); or
(ii)	where the member’s declared income in the relevant year is more than $6,000 — paragraphs (5) and (8).

(3) For the purposes of paragraph (2)(d) and the Fifth Schedule —

(a)

“average monthly income”, in relation to a member, means the amount determined in accordance with the formula

, where —

(i)

W is the member’s total monthly wages as an employee received from the member’s employer (or all of the member’s employers if the member has more than one employer) in the relevant year;

(ii)

D —

(A)	is the member’s declared income in the relevant year; and
(B)	is deemed to be zero if the member’s declared income in the relevant year is a negative value; and

(iii)

M is the total number of months in the relevant year in which the member has worked as an employee, a self‑employed person or both; and

(b)

the member’s total monthly wages in sub‑paragraph (a)(i) excludes any monthly wage of $50 or less, unless the member has paid or received the additional contribution mentioned in regulation 5(1)(g) in relation to that monthly wage.

(4) For the purposes of paragraph (2)(e), the contribution for each year mentioned in that paragraph must be paid on or before 31 December of the second year after that year.

(5) For each year mentioned in paragraph (2)(f), the additional contribution mentioned in that paragraph must be paid on or before 31 December of the second year after that year.

(6) For the purposes of paragraph (2)(f)(i), the additional contribution for each year is an amount equal to —

(a)	where the member is below 35 years of age on 1 January of that year — 4% of the member’s declared income in that year, subject to a minimum of $24;
(b)	where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — 4.5% of the member’s declared income in that year, subject to a minimum of $27;
(c)	where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — 5% of the member’s declared income in that year, subject to a minimum of $30; or
(d)	where the member is 50 years of age or older on 1 January of that year — 5.25% of the member’s declared income in that year, subject to a minimum of $31.

(7) Despite paragraphs (5) and (6), where any of the 2 years immediately preceding the relevant year (called in this paragraph the preceding year) is 2015 or 2016, for the purposes of paragraph (2)(f)(i), the additional contribution for that year is payable in accordance with regulation 4B(3) and (4)(c) of the Central Provident Fund (Workfare Income Supplement Scheme) Regulations (Rg 36).

(8) For the purposes of paragraph (2)(f)(ii), the additional contribution payable for each year is the amount determined in accordance with the formula

, where —

(a)	A is the amount that is applicable to the member as set out in the Second Schedule; and
(b)	B is the amount of contributions which the member must pay under the Central Provident Fund (Self‑Employed Persons) Regulations.

Declared income

8.—(1) For the purposes of regulations 5(2)(b), 6(1)(f), (g) and (j), (2)(a) and (5) and 7(2)(c) and (f), (3)(a)(ii) and (6) and the Second Schedule, a member’s declared income is —

(a)	where the member has not previously received any notice of assessment from the Comptroller and has not declared his or her income in accordance with paragraph (2), deemed to be $9,000; or
(b)	in any other case, the member’s self‑employment income declared in accordance with paragraph (2).

(2) For the purposes of paragraph (1) and regulations 6(1)(f) and 7(2)(c), a member must declare the member’s self‑employment income —

(a)	to the Comptroller, on or before 31 December of the second year following the relevant year in the form and manner required by the Comptroller; or
(b)	to the Board, if the member is not required to declare the member’s self‑employment income to the Comptroller, on or before 31 December of the second year following the relevant year in the form and manner required by the Board.

Review of assessment of eligibility or amount of benefit

9. If a member wants the Board to review its assessment of the member’s eligibility to receive any benefit under the Scheme, or the amount of such benefit, the member must —

(a)	apply on or before 31 December of the second year following the applicable year or relevant year (as the case may be) in the form and manner required by the Board; and
(b)	give the Board, within the time required by the Board, any information or documents in support of the member’s application or which the Board requests from the member.

Waiver of requirements

10.—(1) If a member wants a requirement to be waived under this regulation, the member must —

(a)	apply on or before 31 December of the second year following the applicable year or relevant year (as the case may be) in the form and manner required by the Board; and
(b)	give the Board, within the time required by the Board, any information or documents in support of the member’s application or which the Board requests from the member.

(2) An officer of the Ministry of Social and Family Development, upon receiving an application mentioned in paragraph (1), may waive, in relation to any member, the requirement to be a specified member under regulation 5(1)(b)(ii) or 6(1)(b)(ii).

(3) The Board may waive, in relation to any member, any requirement under paragraph (3) or regulation 5 (except the requirement mentioned in regulation 5(1)(b)(ii)), 6 (except the requirement mentioned in regulation 6(1)(b)(ii)), 7, 8 or 9.

Benefits of employed eligible member under Scheme

11.—(1) Subject to paragraph (2), the Board must, as soon as practicable after an employed eligible member is entitled to receive any benefit —

(a)

make a cash payment to the member of an amount, rounded up to the nearest dollar, equivalent to two‑fifths of the value of all benefits which the member is entitled to receive; and

(b)

credit, to the member’s ordinary account, special account or medisave account as the Minister may direct, a relevant contribution of an amount equivalent to the difference between —

(i)	the value of all benefits which the member is entitled to receive; and
(ii)	the value of the cash payment under sub‑paragraph (a).

(2) Instead of making a cash payment under paragraph (1)(a), the Board may credit, to the employed eligible member’s ordinary account, special account or medisave account as the Minister may direct, an additional relevant contribution of an amount equivalent to the value of the cash payment if —

(a)	the Board has attempted to make the cash payment by issuing the cheque to the member;
(b)	the Board has notified the member of the issue of the cheque; and
(c)	the member fails to encash the cheque before the cheque expires.

(3) The value of the benefits, rounded to the nearest dollar, which an employed eligible member is entitled to receive for a relevant month is as set out in the Third Schedule.

(4) Despite paragraphs (1) and (2), where an employed eligible member is entitled to receive any benefit for a relevant month —

(a)

the Board may, in its discretion —

(i)	make a cash payment, of an amount as the Minister may direct, to the member;
(ii)	credit, to the member’s ordinary account, special account or medisave account as the Minister may direct, a relevant contribution, of an amount as the Minister may direct, in favour of the member; or
(iii)	credit an additional relevant contribution under paragraph (2), of an amount as the Minister may direct, in favour of the member; and

(b)

the amount in sub‑paragraph (a) may exceed the amount of the cash payment, relevant contribution or additional relevant contribution (as the case may be) which the member is otherwise entitled to receive in that relevant month.

Benefits of self‑employed eligible member under Scheme

12.—(1) Subject to paragraphs (2) and (4), the Board must, as soon as practicable after a self‑employed eligible member is entitled to receive any benefit —

(a)

make a cash payment to the member of an amount, rounded up to the nearest dollar, equivalent to one‑tenth of the value of all benefits which the member is entitled to receive; and

(b)

credit, to the member’s medisave account, a relevant contribution, of an amount equivalent to the difference between —

(i)	the value of all benefits which the member is entitled to receive; and
(ii)	the value of the cash payment under sub‑paragraph (a).

(2) Instead of making a cash payment under paragraph (1)(a), the Board may credit, to the self‑employed eligible member’s ordinary account, special account or medisave account as the Minister may direct, an additional relevant contribution of an amount equivalent to the value of the cash payment if —

(a)	the Board has attempted to make the cash payment by issuing a cheque to the member;
(b)	the Board has notified the member of the issue of the cheque; and
(c)	the member fails to encash the cheque before the cheque expires.

(3) The value of the benefits which a self‑employed eligible member is entitled to receive in a relevant year is the amount, rounded to the nearest dollar, determined in accordance with the formula

, where —

(a)	A is the amount that is applicable to the member as set out in the Fourth Schedule; and
(b)	B is the total number of months in the relevant year in which the member worked as a self‑employed person.

(4) Despite paragraphs (1) and (2), where a self‑employed eligible member is entitled to receive any benefit in a relevant year —

(a)

the Board may, in its discretion —

(i)	make a cash payment, of an amount as the Minister may direct, to the member;
(ii)	credit, to the member’s ordinary account, special account or medisave account as the Minister may direct, a relevant contribution, of an amount as the Minister may direct, in favour of the member; or
(iii)	credit an additional relevant contribution under paragraph (2), of an amount as the Minister may direct, in favour of the member; and

(b)

Benefits of dual status eligible member under Scheme

13.—(1) Subject to paragraphs (2) and (4), the Board must, as soon as practicable after a dual status eligible member is entitled to receive any benefit —

(a)

make a cash payment to the member of an amount, rounded up to the nearest dollar, equivalent to two‑fifths of the value of all benefits which the member is entitled to receive; and

(b)

credit, to the member’s ordinary account, special account or medisave account as the Minister may direct, a relevant contribution, of an amount equivalent to the difference between —

(i)	the value of all benefits which the member is entitled to receive; and
(ii)	the value of the cash payment under sub‑paragraph (a).

(2) Instead of making a cash payment under paragraph (1)(a), the Board may credit, to the dual status eligible member’s ordinary account, special account or medisave account as the Minister may direct, an additional relevant contribution of an amount equivalent to the value of the cash payment if —

(a)	the Board has attempted to make the cash payment by issuing a cheque to the member;
(b)	the Board has notified the member of the issue of the cheque; and
(c)	the member fails to encash the cheque before the cheque expires.

(3) The value of the benefits which a dual status eligible member is entitled to receive in a determined ascertained in accordance with the formula

, where —

(a)	A is the amount that is applicable to the member as set out in the Fifth Schedule;
(b)	B is the total number of months in the relevant year in which the member has worked as an employee, a self‑employed person or both; and
(c)	C is the total value of the benefits which the member received in the relevant year as an employed eligible member as set out in the Third Schedule.

(4) Despite paragraphs (1) and (2), where a dual status eligible member is entitled to receive any benefit in a relevant year —

(a)

the Board may, in its discretion —

(i)	make a cash payment, of an amount as the Minister may direct, to the member;
(ii)	credit, to the member’s ordinary account, special account or medisave account as the Minister may direct, a relevant contribution, of an amount as the Minister may direct, in favour of the member; or
(iii)	credit an additional relevant contribution under paragraph (2), of an amount as the Minister may direct, in favour of the member; and

(b)

Recovery of benefits

14.—(1) Where the Board may, under section 57C of the Act, recover on behalf of the Government any cash payment or relevant contribution received by a member, or any part of it, the Board may —

(a)	require the member to pay to the Board, in cash, the whole or such part, as the Board may determine, of the amount of the cash payment or relevant contribution or part of it; or
(b)	deduct, from any money standing to the credit of the member in the Fund, the whole or such part, as the Board may determine, of the amount of the relevant contribution or part of it.

(2) For the purposes of paragraph (1), the relevant contribution that the Board may recover from the member on behalf of the Government includes any interest paid on the relevant contribution.

Withdrawal under section 57DA(1) of Act

15.—(1) For the purposes of paragraph (b) of section 57DA(1) of the Act, the Board may permit a withdrawal by a member under that section if the contribution amount mentioned in that section is —

(a)	an additional relevant contribution credited to the member’s account in the Fund under regulation 11(2), 12(2) or 13(2); or
(b)	an amount earlier withdrawn by the member under section 57DA(1) of the Act that is restored to the member’s account in the Fund under regulation 16(1).

(2) For the purposes of section 57DA(2) of the Act, the prescribed time for a member’s application to the Board under section 57DA(1) of the Act is as follows:

(a)	where the application concerns an additional relevant contribution mentioned in paragraph (1)(a) — within 2 years after the date the additional relevant contribution is credited;
(b)	where the application concerns an amount restored under regulation 16(1) mentioned in paragraph (1)(b) — within 2 years after the date the amount is restored to the member’s account in the Fund.

(3) Where the Board permits the withdrawal by a member under section 57DA(1) of the Act, the Board may —

(a)	retain in the member’s account in the Fund, the whole or part of any interest earned on the amount permitted to be withdrawn; or
(b)	transfer to the general moneys of the Fund, the whole or part of any interest earned on the amount permitted to be withdrawn.

Treatment of moneys not successfully paid out of Fund

16.—(1) Subject to paragraph (3), where —

(a)	any amount has been permitted to be withdrawn by a member under section 57DA(1) of the Act; and
(b)	the amount has not been successfully paid to that member, or the instrument in respect of such payment has been returned to the Board or has expired,

the Board is to restore the amount, or the value of the instrument, to the member’s account in the Fund as soon as practicable after the Board is notified of the unsuccessful payment of the amount or the instrument is returned to the Board or expires, as the case may be.

(2) Where an amount or the value of an instrument is restored to the member’s account in the Fund under paragraph (1), the Board may credit to the member’s account in the Fund (in such manner as the Board considers fit) the whole or such part, as the Board may determine, of the interest that would have been payable on the amount or value restored if that amount or value had not been debited from that account.

(3) The Board may, before restoring the amount or the value of the instrument to the member’s account under paragraph (1), make further reasonable attempts to pay the amount mentioned in paragraph (1)(a).

Made on 30 December 2016.

AUBECK KAM

Permanent Secretary,
Ministry of Manpower,
Singapore.

[MMS 7/68 V58; AG/LEGIS/SL/36/2015/47 Vol. 2]

(To be presented to Parliament under section 78(2) of the Central Provident Fund Act).

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