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:
PART 1
PRELIMINARY
[S 156/2025 wef 06/03/2025]
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 1960;
[S 156/2025 wef 31/12/2021]
“APE” has the meaning given by paragraph 1(1), read with paragraph 1(2), of the Fourth Schedule to the Act;
[S 156/2025 wef 06/03/2025]
“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 1947;
[S 156/2025 wef 31/12/2021]
“benefit” means any cash payment or relevant contribution;
“birthday month”, in relation to a member, means —
(a)
the month in which the anniversary of the member’s date of birth falls; and
(b)
despite section 2(1A)(b) of the Act, in the case of a member who is born on 29 February — the month of February;
[S 725/2017 wef 01/01/2018]
“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 1947, and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
[S 156/2025 wef 31/12/2021]
“declared income” has the meaning given by regulation 8(1) and (1A), as applicable;
[S 1028/2022 wef 01/01/2023]
“dual status eligible member” means an eligible member under regulation 7, 7A or 7B;
[S 889/2019 wef 01/01/2020]
[S 1028/2022 wef 01/01/2023]
“employed eligible member” means an eligible member under regulation 5;
“Group A worker” and “Group B worker” have the meanings given by paragraph 1(1) of the Fourth Schedule to the Act;
[S 156/2025 wef 06/03/2025]
“instrument” includes any bank draft, warrant or cheque;
“notified income” has the meaning given by —
(a)
for relevant years before 2025 — regulation 8(3); or
(a)
for relevant years 2025 and later — regulation 8AK;
[S 156/2025 wef 06/03/2025]
“platform operator” has the meaning given by section 4 of the Platform Workers Act 2024;
[S 156/2025 wef 06/03/2025]
“platform worker” has the meaning given by section 5 of the Platform Workers Act 2024;
[S 156/2025 wef 06/03/2025]
“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 contribution” means a contribution that a self-employed person is required to make to his or her account in the Fund under —
(a)
the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25) for a relevant year before 1 January 2020; or
(b)
section 9A of the Act read with those Regulations for a relevant year starting on or after 1 January 2020;
[S 889/2019 wef 01/01/2020]
“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;
[S 156/2025 wef 06/03/2025]
“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 (Rg 1); or
[S 156/2025 wef 31/12/2021]
(b)
which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Rg 1).
[S 156/2025 wef 31/12/2021]
Application
3. These Regulations apply where the applicable year or relevant year (as the case may be) is 2017 or any subsequent year.
4. [Deleted by S 156/2025 wef 06/03/2025]
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).
