(a) | moneys paid in error to the Fund on or after 1 May 2016; |
(b) | contributions paid by the Government for a public officer in respect of the period before the public officer is confirmed in a pensionable office in the service of the Government which, after the public officer is confirmed in a pensionable office in the service of the Government, have not been recovered from the public officer’s wages; |
(c) | contributions paid for any year on a member’s additional wages which exceed the amount of contributions payable on such additional wages after recomputation in accordance with the First Schedule to the Act or the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011); |
(d) | additional contributions the payment of which the Board has waived under section 7(11) of the Act; |
(e) | contributions paid under the Central Provident Fund (Self‑Employed Persons) Regulations (Rg 25) by a self‑employed person for a relevant year starting before 1 January 2020 in excess of the amount of contributions payable by the self‑employed person for the relevant year recomputed under regulation 6, 7(6) or 15(2) or (3) of those Regulations, as the case may be; |
(f) | contributions under section 9A or 9B of the Act, or voluntary estimated contributions under the Central Provident Fund (Self‑Employed Persons) Regulations, paid by or for a self‑employed person for a relevant year, where the aggregate of those contributions exceeds the amount of contributions payable by the self‑employed person for the relevant year recomputed under regulation 7(6) of those Regulations, without any reduction under regulation 8A of those Regulations; |
(g) | estimated contributions under section 9B of the Act, or voluntary estimated contributions under the Central Provident Fund (Self‑Employed Persons) Regulations, paid for a self‑employed person for a relevant year, where the aggregate of those contributions exceeds the amount of contributions payable by the self‑employed person for the relevant year computed in accordance with regulation 4(1) or (2) of those Regulations, without any reduction under regulation 8A of those Regulations; |
(h) | estimated contributions under section 9B of the Act, or voluntary estimated contributions under the Central Provident Fund (Self‑Employed Persons) Regulations, paid for a self‑employed person for a relevant year, where the aggregate of those contributions exceeds the following amount:(i) | where regulation 4(2) of the Central Provident Fund (Self‑Employed Persons) Regulations applies to the contributions by the self‑employed person for the relevant year — $4,320; | (ii) | in any other case — the maximum amount under column (2), (3), (4) or (5) (corresponding to the self‑employed person’s age on 1 January of the relevant year) in the item relating to “Exceeding $18,000” under item 19 of the First Schedule to the Central Provident Fund (Self‑Employed Persons) Regulations; |
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(i) | the amounts mentioned in section 13B(3)(a), (b) and (c) of the Act contributed to the account of a member in the Fund in any year — where the aggregate of those contributions exceeds the sum prescribed by regulation 2 of the Central Provident Fund (Voluntary Contributions) Regulations 2011 (G.N. No. S 731/2011), as the case may be; |
(j) | any contribution paid under section 9A or 9B of the Act by or for a self‑employed person the payment of which the Minister has waived under section 9C of the Act; |
(k) | contributions paid under section 7(4)(c) of the Act in any year by an employer specifically for the purposes of the medisave account of the employer’s employee — where the amount of those contributions exceeds $2,730; |
(l) | contributions paid by an employer on conditional wages of the employer’s employee — where the employee becomes liable to repay the conditional wages (whether in whole or in part) to the employer on or after 2 January 2019; [S 196/2020 wef 31/03/2020] |
(m) | where an employee’s additional wages from 2 or more employers are payable in the same year, whether before, on or after 31 March 2020, the contributions paid at any time on those additional wages —(i) | in respect of which any of the employers is entitled to recover, under section 7(2) of the Act, an amount from the employee’s wages; and | (ii) | that, in aggregate, exceeds the sum of the employee’s maximum AW recovery limit for each month of that year; |
[S 196/2020 wef 31/03/2020] |
(n) | where an employee is paid ordinary wages for the same month from 2 or more employers, whether before, on or after 31 March 2020, the contributions paid on or after 1 April 2019 on those ordinary wages —(i) | in respect of which any of the employers is entitled to recover, under section 7(2) of the Act, an amount from the employee’s wages; and | (ii) | that, in aggregate, exceeds the maximum OW recovery limit for that month. |
[S 196/2020 wef 31/03/2020] |