PART 2 | LEAVE AND BENEFITS FOR PARENTS |
[S 827/2021 wef 01/11/2021] | Claim by employee from employer |
4.—(1) For the purposes of ascertaining whether an employee is entitled to payment from the employee’s employer under section 9(1), (1A) or (1B), 12AA(4), 12DA(2), 12E(2) or 12H(2) of the Act (called in this regulation any specified provision of the Act), the employer may require the employee to give, or provide access to, any information or document that is necessary to ascertain the employee’s entitlement to that payment.| (2) If the employee fails to comply with any requirement imposed by the employer under paragraph (1), the employer may withhold or refuse to make payment to the employee at the employee’s gross rate of pay for the employee’s period of absence from work as provided under the Act. |
| (3) The gross rate of pay that is payable to an employee for the employee’s period of absence from work under any specified provision of the Act (other than under section 9(1A) of the Act) includes allowances only if the allowances have been paid to the employee for a period of 3 or more months immediately before the start of that period of absence from work (whether that period of 3 or more months occurred before, on or after 1 April 2025). |
| (4) The gross rate of pay that is payable to a female employee under section 9(1A) of the Act includes allowances only if the allowances have been paid to her for a period of 3 or more months immediately before the start of her period of absence from work under section 76(1) of the Employment Act 1968. |
[S 225/2025 wef 01/04/2025] |
| Prescribed notice period for continuous paid leave |
| 4A. For the purposes of sections 12(1A)(c), 12AA(1A)(a), 12DA(3)(a) and 12H(1A)(a) of the Act, the prescribed period is 4 weeks. [S 225/2025 wef 01/04/2025] |
| Prescribed week of pregnancy for election |
| 4B. For the purposes of section 12E(5A)(b) of the Act, the prescribed week of pregnancy is the 24th week of pregnancy. [S 225/2025 wef 01/04/2025] |
| Claim for payment from Government under section 9(5A), 12A(2), 12DC(2) or 12HA(2) of Act |
5.—(1) Any person who is entitled to claim payment from the Government under section 9(5A), 12A(2), 12DC(2) or 12HA(2) of the Act (called in this regulation a claimant) must submit the claim —| (a) | within 15 months after the day of the person’s confinement (in the case of a claim under section 9(5A) of the Act), or after the date of birth of a child (in the case of a claim under section 12A(2), 12DC(2) or 12HA(2) of the Act); or [S 225/2025 wef 01/04/2025] | | (b) | within such extended period of time as the Director may allow in any particular case. |
[S 225/2025 wef 01/04/2025] (2) The amount of payment that a claimant is entitled to claim from the Government under section 9(5A) or 12A(2) of the Act is calculated in accordance with the following formula: [S 939/2024 wef 01/01/2025] |
[S 225/2025 wef 01/04/2025] |
(3) The amount of payment that a claimant is entitled to claim from the Government under section 12DC(2) or 12HA(2) of the Act is calculated in accordance with the following formula: [S 939/2024 wef 01/01/2025] |
[S 225/2025 wef 01/04/2025] |
(4) In paragraphs (2) and (3) —| (a) | GP is the aggregate gross rate of pay of the claimant for any of the following applicable periods:| (i) | in the case of a claim under section 9(5A) of the Act — for the period that the claimant is or was a female employee (as defined in section 9A(8) of the Act) during the 12 months immediately before the day of the woman’s confinement; | | (ii) | in the case of a claim under section 12A(2) of the Act — for the period that the claimant, being an eligible adoptive mother mentioned in section 12A of the Act, has been employed (whether in Singapore or elsewhere) during the 12 months immediately before the eligibility date of the application to adopt the child; [S 225/2025 wef 01/04/2025] | | (iia) | in the case of a claim under section 12DC(2) of the Act — for the period that the claimant, being an eligible parent mentioned in section 12DC of the Act, has been employed (whether in Singapore or elsewhere) during the 12 months immediately before the date of birth of the child or the eligibility date of the application to adopt the child, whichever is applicable; [S 225/2025 wef 01/04/2025] | | (iii) | in the case of a claim under section 12HA(2) of the Act — for the period that the claimant, being an eligible father mentioned in section 12HA of the Act, has been employed (whether in Singapore or elsewhere) during the 12 months immediately before the day of the mother’s confinement or the eligibility date of the application to adopt the child, whichever is applicable, [S 225/2025 wef 01/04/2025] |
| but excludes in each case any gross rate of pay that the claimant is entitled to receive from a particular employer for the period that the claimant was employed by that employer during those 12 months if — |
| (iv) | upon the making of representations to the Minister charged with the responsibility for manpower under section 35 of the Industrial Relations Act 1960, that Minister is satisfied that the claimant was dismissed with just cause or excuse by that employer before the day of confinement mentioned in sub-paragraph (i) or (iii), the date of birth of the child mentioned in sub-paragraph (iia), or the eligibility date mentioned in sub-paragraph (ii), (iia) or (iii), whichever is applicable; [S 931/2023 wef 31/12/2021] [S 225/2025 wef 01/04/2025] | | (v) | on a referral to the Minister charged with the responsibility for manpower under the Employment Act 1968 before 1 April 2019, that Minister is satisfied that the claimant was dismissed for sufficient cause by that employer before the day of confinement mentioned in sub-paragraph (i) or (iii), or the eligibility date mentioned in sub-paragraph (ii) or (iii), whichever is applicable; [S 931/2023 wef 31/12/2021] | | (vi) | an Employment Claims Tribunal constituted under section 4 of the State Courts Act 1970 has decided, after hearing a claim mentioned in section 14(2) or 84(2) of the Employment Act 1968 that the claimant was dismissed with just cause or excuse, or for sufficient cause (as the case may be), by that employer before the day of confinement mentioned in sub-paragraph (i) or (iii), the date of birth of the child mentioned in sub-paragraph (iia), or the eligibility date mentioned in sub-paragraph (ii), (iia) or (iii), whichever is applicable; or [S 931/2023 wef 31/12/2021] [S 225/2025 wef 01/04/2025] | | (vii) | any other court of competent jurisdiction in Singapore has decided that the claimant was dismissed with just cause or excuse, or for sufficient cause (as the case may be), by that employer before the day of confinement mentioned in sub-paragraph (i) or (iii), the date of birth of the child mentioned in sub-paragraph (iia), or the eligibility date mentioned in sub-paragraph (ii), (iia) or (iii), whichever is applicable; [S 225/2025 wef 01/04/2025] |
[S 225/2025 wef 01/04/2025] | | (b) | ECPF is the aggregate of each contribution that an employer is or was liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the amount of the claimant’s GP, and that is not recoverable from the claimant’s monthly wages while the claimant is or was employed; [S 931/2023 wef 31/12/2021] | | (ba) | POCPF is the aggregate of each contribution that a platform operator is or was liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the amount of the claimant’s NI, and that is not recoverable from the claimant’s earnings for the period that the claimant is or was a platform worker during the 12 months immediately before the day of confinement mentioned in sub-paragraph (a)(i) or (iii), the date of birth of the child mentioned in sub-paragraph (a)(iia), or the eligibility date mentioned in sub-paragraph (a)(ii), (iia) or (iii), whichever is applicable; [S 939/2024 wef 01/01/2025] [S 225/2025 wef 01/04/2025] | | (c) | NI is the net income derived by the claimant from the claimant’s trade, business, profession or vocation, for the period that the claimant is or was self-employed (whether in Singapore or elsewhere) during the 12 months immediately before the day of confinement mentioned in sub-paragraph (a)(i) or (iii), the date of birth of the child mentioned in sub-paragraph (a)(iia), or the eligibility date mentioned in sub-paragraph (a)(ii), (iia) or (iii) (whichever is applicable), as set out in a document stating the income earned and expenses incurred by the claimant or in any other form that the Director may require; [S 225/2025 wef 01/04/2025] | | (d) | C is —| (i) | in the case of a claim under section 9(5A) of the Act — 56 (for the claimant’s first or second specified event) or 112 (for the claimant’s third or subsequent specified event); | | (ii) | in the case of a claim under section 12A(2) of the Act — 56 (for the claimant’s first or second specified event) or 84 (for the claimant’s third or subsequent specified event); [S 225/2025 wef 01/04/2025] | | (iia) | in the case of a claim under section 12DC(2) of the Act — the number representing the number of days calculated in accordance with the formula mentioned in section 12DC(2)(b) of the Act; and [S 225/2025 wef 01/04/2025] | | (iii) | in the case of a claim under section 12HA(2) of the Act —| (A) | for a claimant who is a specified eligible father defined in section 12HA(11) of the Act — 28; or | | (B) | for any other claimant — 14; [S 931/2023 wef 01/01/2024] |
|
| | (e) | A is the number of days for which —| (i) | in the case of a claim under section 9(5A) or 12A(2) of the Act, the claimant’s employer —| (A) | has paid, or is required to pay, the claimant any amount in respect of her confinement or adoption of the child, whichever is applicable; and | | (B) | is entitled to claim, or has claimed, reimbursement from the Government for such payment under section 10 or 12AD of the Act (whether or not pursuant to an exemption under section 22 of the Act); [S 225/2025 wef 01/04/2025] |
| | (ia) | in the case of a claim under section 12DC(2) of the Act, the claimant’s employer —| (A) | has paid, or is required to pay, the claimant any amount in respect of the birth or adoption of the child, as the case may be; and | | (B) | is entitled to claim, or has claimed, reimbursement from the Government under section 12DB of the Act for the payment mentioned in sub-paragraph (A) (whether or not pursuant to an exemption under section 22 of the Act); and |
[S 225/2025 wef 01/04/2025] | | (ii) | in the case of a claim under section 12HA(2) of the Act, the claimant’s employer —| (A) | has paid, or is required to pay, the claimant any amount in respect of the delivery or adoption of the child, as the case may be; and | | (B) | is entitled to claim, or has claimed, reimbursement from the Government for such payment under section 12J or 12JA of the Act (whether or not pursuant to an exemption under section 22 of the Act); [S 931/2023 wef 01/01/2024] |
[S 225/2025 wef 01/04/2025] |
| | (f) | W is the claimant’s weekly index; [S 931/2023 wef 01/01/2024] | | (g) | N, which applies if the claimant making a claim under section 9(5A) or 12A(2) of the Act has made an election under section 12E(5) of the Act in relation to the natural or adoptive father of the child and the conditions mentioned in section 9A(5A)(b)(ii)(A) or (B) of the Act or section 12A(4)(b)(i) or (ii) of the Act (whichever is applicable) apply, is the integer 1, 2, 3 or 4 as specified by the claimant in her election made under section 12E(5) of the Act; and [S 931/2023 wef 01/01/2024] | | (h) | D, which applies if the claimant’s employment was terminated upon completion of the claimant’s contract of service, is the number of days during the applicable absence period before the completion of that contract of service, that the claimant was not absent from work. [S 931/2023 wef 01/01/2024] [S 324/2024 wef 16/04/2024] |
|
(5) In paragraph (4)(h), the applicable absence period is —| (a) | in the case of a claimant for a claim under section 9(5A) of the Act —| (i) | any period after the first 8 weeks of the claimant’s entitlement to be absent from work under section 9(1) or (1B) of the Act, or under section 76(1) of the Employment Act 1968 and section 9(1A) of the Act (for the claimant’s first or second specified event); or [S 931/2023 wef 31/12/2021] | | (ii) | any period of the claimant’s entitlement to be absent from work under section 9(1) or (1B) of the Act, or under section 76(1) of the Employment Act 1968 and section 9(1A) of the Act (for the claimant’s third or subsequent specified event); [S 931/2023 wef 31/12/2021] |
| | (b) | in the case of a claimant for a claim under section 12A(2) of the Act — any period after the first 4 weeks of the claimant’s entitlement to be absent from work under section 12AA(1) of the Act (for the claimant’s first or second specified event), or any period of the claimant’s entitlement to be absent from work under section 12AA(1) of the Act (for the claimant’s third or subsequent specified event); [S 225/2025 wef 01/04/2025] | | (ba) | in the case of a claimant for a claim under section 12DC(2) of the Act — any period of the claimant’s entitlement to be absent from work under section 12DA(2) of the Act; and [S 225/2025 wef 01/04/2025] | | (c) | in the case of a claimant for a claim under section 12HA(2) of the Act — any period of the claimant’s entitlement to be absent from work under section 12H(1) of the Act. [S 827/2021 wef 01/11/2021] [S 931/2023 wef 01/01/2024] |
|
[S 225/2025 wef 01/04/2025] |
| 6. [Deleted by S 225/2025 wef 01/04/2025] |
| Claim by employer from Government under section 10(1) or (2A), 12AD(1) or (3), or 12DB(4) or (6) of Act in respect of female employee |
7.—(1) Subject to paragraph (2), an employer who is entitled to claim reimbursement from the Government under section 10(1), 12AD(1) or 12DB(4) of the Act for payment made to a female employee in respect of her absence from work must submit the claim —| (a) | within 3 months after the last day on which the female employee absents herself from work under section 9(1) or (1B), 12AA(1) or 12DA(2) of the Act, or under section 76(1) of the Employment Act 1968 and section 9(1A) of the Act, as the case may be; or [S 931/2023 wef 31/12/2021] [S 225/2025 wef 01/04/2025] | | (b) | within such extended period of time as the Director may allow in any particular case. |
[S 225/2025 wef 01/04/2025] (2) The employer may submit the following claims in respect of the female employee instead of the claim under paragraph (1):| (a) | a claim to be reimbursed for the amount paid to the female employee for any part of the applicable period, and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the female employee’s wages —| (i) | within 12 months after the day of the female employee’s specified event; and | | (ii) | before the claim mentioned in sub-paragraph (b) is submitted; [S 931/2023 wef 31/12/2021] |
| | (b) | a claim to be reimbursed for the amount paid to the female employee for the remainder of the applicable period, and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the female employee’s wages — within 3 months after the last day of the female employee’s absence from work, or within such extended period of time as the Director may allow in any particular case. [S 931/2023 wef 31/12/2021] |
|
(3) In paragraph (2), “applicable period” means —| (a) | the part of the period of a female employee’s absence from work mentioned in section 10(1)(a)(i)(A), (B) or (C) or (b)(i)(A) or (B) of the Act for which the employer of the female employee has made payment to the female employee under section 9(1), (1A) or (1B) of the Act, and is entitled to claim reimbursement from the Government for the amount so paid; [S 225/2025 wef 01/04/2025] | | (b) | the part of the period of a female employee’s absence from work mentioned in section 12AD(1)(a)(i) or (b)(i) of the Act for which the employer of the female employee has made payment to the female employee under section 12AA(4) of the Act, and is entitled to claim reimbursement from the Government for the amount so paid; or [S 225/2025 wef 01/04/2025] | | (c) | the part of the period of a female employee’s absence from work mentioned in section 12DA(2)(a) of the Act for which the employer of the female employee has made payment to the female employee under section 12DA(2)(b) of the Act, and is entitled to claim reimbursement from the Government for the amount so paid. [S 225/2025 wef 01/04/2025] |
|
(4) Subject to the limits mentioned in section 10(2), 12AD(2) or 12DB(5) of the Act (whichever is applicable) and in paragraph (5), the amount of reimbursement that an employer is entitled to claim from the Government in respect of a female employee is calculated in accordance with the following formula: |
| (a) | MGP is the monthly gross rate of pay of the female employee; | | (b) | ECPF is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the female employee, and that is not recoverable from the female employee’s monthly wages; [S 931/2023 wef 31/12/2021] | | (c) | W is the female employee’s weekly index; and | | (d) | D is —| (i) | where it is the female employee’s first or second specified event and section 9(1)(a) or (b) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1)(a) or (b) of the Act, after deducting the first 8 weeks that the female employee absented herself from work under section 9(1)(a) or (b) of the Act, for which she has received payment from her employer under section 9(1) of the Act; | | (ii) | where it is the female employee’s first or second specified event and section 9(1)(c) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1)(c)(ii) of the Act, for which she has received payment from her employer under section 9(1) of the Act; | | (iii) | where section 9(1A)(i) or (iii) of the Act applies —| (A) | in the case of the female employee who has a child mentioned in section 9(1A)(i)(A) or (B) or (iii)(A) or (B) of the Act — the number of work days on which the female employee absented herself from work during the last 4 weeks of the female employee’s entitlement to be absent from work under section 76(1)(a)(ii) or (b) of the Employment Act 1968; and [S 931/2023 wef 31/12/2021] | | (B) | the number of work days on which the female employee absented herself from work under section 9(1A)(i)(A)(AB) or (B)(BB) or (C) or (iii)(A)(AB) or (B)(BB) or (C) of the Act, |
| for which she has received payment from her employer under section 9(1A)(i) or (iii) of the Act; |
| | (iv) | where section 9(1A)(ii) or (iv) of the Act applies —| (A) | in the case of a female employee who has a child mentioned in section 9(1A)(ii)(A) or (iv)(A) of the Act — the number of work days on which the female employee absented herself from work under section 76(1)(a)(ii) or (b) of the Employment Act 1968; and [S 931/2023 wef 31/12/2021] | | (B) | the number of work days on which the female employee absented herself from work under section 9(1A)(ii)(A)(AB) or (B) or (iv)(A)(AB) or (B) of the Act, |
| for which she has received payment from her employer under section 9(1A)(ii) or (iv) of the Act; |
| | (v) | where section 9(1A)(iva) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1A)(iva)(A) of the Act, for which she has received payment from her employer under section 9(1A)(iva)(B) of the Act; | | (vi) | where section 9(1A)(v) of the Act applies —| (A) | the number of work days on which the female employee absented herself from work under section 76(1)(c)(ii) of the Employment Act 1968; and [S 931/2023 wef 31/12/2021] | | (B) | the number of work days on which the female employee absented herself from work under section 9(1A)(v)(A)(AB) or (B)(BB) of the Act, |
| for which she has received payment from her employer under section 9(1A)(v) of the Act; |
| | (vii) | where section 9(1A)(vi) of the Act applies —| (A) | the number of work days on which the female employee absented herself from work under section 76(1)(c)(i) or (ii) of the Employment Act 1968; and [S 931/2023 wef 31/12/2021] | | (B) | the number of work days on which the female employee absented herself from work under section 9(1A)(vi)(A)(AB) or (B)(BB) of the Act, |
| for which she has received payment from her employer under section 9(1A)(vi) of the Act; |
| | (viii) | where it is the female employee’s first or second specified event and section 9(1B)(i) of the Act applies — the lowest of the following 3 numbers:| (A) | the number of work days on which the female employee absented herself from work under section 9(1B)(i) of the Act, for which she has received payment from her employer under section 9(1B) of the Act; | | (B) | the number equal to 8 times her weekly index; | | (C) | the number 48; |
| | (ix) | where it is the female employee’s first or second specified event and section 9(1B)(ii) or (iii) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1B)(ii)(B) or (iii) of the Act for which she has received payment from her employer under section 9(1B) of the Act; | | (x) | where it is the female employee’s first or second specified event and section 12AA(1)(a), (b) or (c) of the Act applies — the number of work days on which the female employee absented herself from work under section 12AA(1)(a), (b) or (c) of the Act, after deducting the first 4 weeks that the female employee absented herself from work under section 12AA(1)(a), (b) or (c) of the Act (as the case may be), for which she has received payment from her employer under section 12AA(4) of the Act; | | (xi) | where it is the female employee’s third or subsequent specified event and section 9(1)(a), (b) or (c) or 12AA(1)(a), (b) or (c) of the Act applies — the number of work days on which the female employee absented herself from work under any of those provisions of the Act, for which she has received payment from her employer under section 9(1) or section 12AA(4) of the Act; [S 225/2025 wef 01/04/2025] | | (xii) | where it is the female employee’s third or subsequent specified event and section 9(1B)(i), (ii) or (iii) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1B)(i), (ii) or (iii) of the Act, for which she has received payment from her employer under section 9(1B) of the Act; or [S 225/2025 wef 01/04/2025] | | (xiii) | where section 12DA(2) of the Act applies — the number of work days on which the female employee absented herself from work under section 12DA(2)(a)(i) or (ii) of the Act, for which she has received payment from her employer under section 12DA(2)(b) of the Act. [S 225/2025 wef 01/04/2025] |
|
[S 225/2025 wef 01/04/2025] |
(5) The amount of reimbursement that an employer is entitled to claim from the Government under paragraph (4) for each work day that the female employee has absented herself from work must not exceed —| (a) | where paragraph (4)(d)(i) to (xii) applies — an amount that is calculated in accordance with the formula  where C1 is 4 times the female employee’s weekly index; or | | (b) | where paragraph (4)(d)(xiii) applies — an amount that is calculated in accordance with the formula  where C2 is the female employee’s weekly index. |
[S 225/2025 wef 01/04/2025] |
(6) Paragraphs (1) to (5) apply to a claim by an employer for reimbursement from the Government under section 10(2A), 12AD(3) or 12DB(6) of the Act as they apply to a claim for reimbursement from the Government under section 10(1), 12AD(1) or 12DB(4) of the Act, if —| (a) | the claim concerns a female employee —| (i) | in relation to whom the requirements of section 10(2B) of the Act are satisfied; and | | (ii) | who absented herself from work in the manner described under section 9(1), (1A) or (1B) of the Act, and was paid by her employer at her gross rate of pay in accordance with section 9(1), (1A) or (1B) of the Act (as the case may be), as if she were a female employee entitled to be so absent or paid under any of those provisions of the Act; [S 225/2025 wef 01/04/2025] |
| | (b) | the claim concerns a female employee —| (i) | in relation to whom the requirements of section 12AD(4) of the Act are satisfied; and | | (ii) | who absented herself from work in the manner described under section 12AA(1)(a), (b) or (c) of the Act, and was paid by her employer at her gross rate of pay in accordance with section 12AA(4) of the Act, as if she were a female employee entitled to be so absent and paid under section 12AA of the Act; or [S 225/2025 wef 01/04/2025] |
| | (c) | the claim concerns a female employee —| (i) | in relation to whom the requirements of section 12DB(7) of the Act are satisfied; and | | (ii) | who absented herself from work in the manner described under section 12DA(2)(a)(i) or (ii) of the Act, and was paid by her employer at her gross rate of pay in accordance with section 12DA(2)(b) of the Act, as if she were a female employee entitled to be so absent and paid under section 12DA(2) of the Act, |
[S 225/2025 wef 01/04/2025] |
| and in each such case, a reference in paragraph (4) to the limits mentioned in section 10(2), 12AD(2) or 12DB(5) of the Act is to be read as a reference to the limits mentioned in section 10(2A), 12AD(3) or 12DB(6) of the Act, respectively. |
[S 225/2025 wef 01/04/2025] |
(7) If —| (a) | paragraph (6)(a)(i) is satisfied but not paragraph (6)(a)(ii); | | (b) | paragraph (6)(b)(i) is satisfied but not paragraph (6)(b)(ii); or | | (c) | paragraph (6)(c)(i) is satisfied but not paragraph (6)(c)(ii), |
| as the case may be, then — |
| (d) | an employer may submit a claim for reimbursement under section 10(2A), 12AD(3) or 12DB(6) of the Act within 3 months after the last day of the female employee’s absence from work for which she was paid by the employer, or within such extended period of time as the Director may allow in a particular case; and | | (e) | the amount of reimbursement that an employer may claim from the Government under section 10(2A), 12AD(3) or 12DB(6) of the Act is to be determined by the Director in a particular case, subject that —| (i) | the amount must not exceed the limits mentioned in section 10(2A), 12AD(3) or 12DB(6) of the Act, as the case may be; and | | (ii) | the amount for each work day on which the female employee absented herself from work and was paid by the employer must not exceed the amount calculated in accordance with the formula specified in paragraph (5). |
|
[S 225/2025 wef 01/04/2025] |
[S 225/2025 wef 01/04/2025] |
| Claim by employer from Government under section 12DB(4) or (6), 12G(1) or 12J(1) or (3) of Act in respect of male employee |
8.—(1) Subject to paragraph (2), an employer who is entitled to claim reimbursement from the Government under section 12DB(4), 12G(1) or 12J(1) of the Act for payment made to a male employee in respect of his absence from work must submit the claim —| (a) | within 3 months after the last day on which the male employee absents himself from work on shared parental leave under section 12DA(2)(a) or 12E(2)(a) of the Act or on paternity leave under section 12H(1) of the Act; or [S 225/2025 wef 01/04/2025] | | (b) | within such extended period of time as the Director may allow in any particular case. |
[S 225/2025 wef 01/04/2025] (2) The employer may submit the following claims in respect of the male employee instead of the claim under paragraph (1):| (a) | a claim to be reimbursed for the amount paid to the male employee for any part of the period of the male employee’s absence from work on shared parental leave under section 12DA(2)(a) or 12E(2)(a) of the Act or on paternity leave under section 12H(1) of the Act, and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the male employee’s wages —| (i) | within 12 months after the day of the child’s date of birth; and | | (ii) | before the claim mentioned in sub-paragraph (b) is submitted; [S 931/2023 wef 31/12/2021] |
[S 225/2025 wef 01/04/2025] | | (b) | a claim to be reimbursed for the amount paid to the male employee for the remainder of the period of the male employee’s absence from work on shared parental leave or paternity leave as mentioned in sub-paragraph (a), and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the male employee’s wages — within 3 months after the last day of the male employee’s absence from work, or within such extended period of time as the Director may allow in any particular case. [S 931/2023 wef 31/12/2021] [S 225/2025 wef 01/04/2025] |
|
(3) Subject to the limits mentioned in section 12DB(5), 12G(2) or 12J(2) of the Act (whichever is applicable) and in paragraph (4), the amount of reimbursement that an employer is entitled to claim from the Government in respect of a male employee is calculated in accordance with the following formula: |
| (a) | MGP is the monthly gross rate of pay of the male employee; | | (b) | ECPF is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the male employee, and that is not recoverable from the male employee’s monthly wages; [S 931/2023 wef 31/12/2021] | | (c) | W is the male employee’s weekly index; and | | (d) | D is the number of work days on which the male employee —| (i) | absented himself from work on shared parental leave under section 12DA(2)(a)(i) or (ii) of the Act, for which he received payment from his employer under section 12DA(2)(b) of the Act; | | (ii) | absented himself from work on shared parental leave under section 12E(2)(a)(i), (ii) or (iii) of the Act, for which he received payment from his employer under section 12E(2)(b) of the Act; or | | (iii) | absented himself from work on paternity leave under section 12H(1)(a) or (b) of the Act, for which he received payment from his employer under section 12H(2) of the Act. |
[S 225/2025 wef 01/04/2025] |
[S 225/2025 wef 01/04/2025] |
(4) The amount of reimbursement that an employer is entitled to claim from the Government under paragraph (3) for each work day that the male employee has absented himself from work must not exceed an amount that is calculated in accordance with the formula  where C is the male employee’s weekly index.[S 931/2023 wef 01/01/2024] |
(5) Paragraphs (1) to (4) apply to a claim by an employer for reimbursement from the Government under section 12DB(6) or 12J(3) of the Act as they apply to a claim for reimbursement from the Government under section 12DB(4) or 12J(1) of the Act, if the claim concerns a male employee —| (a) | in relation to whom the requirements of section 12DB(7) or 12J(4) of the Act are satisfied; and [S 225/2025 wef 01/04/2025] | | (b) | who —| (i) | absented himself from work in the manner described under section 12DA(2)(a)(i) or (ii) of the Act, and was paid by his employer at his gross rate of pay in accordance with section 12DA(2)(b) of the Act, as if he were a male employee entitled to be so absent and paid under section 12DA(2) of the Act; or | | (ii) | absented himself from work in the manner described under section 12H(1)(a) or (b) of the Act, and was paid by his employer at his gross rate of pay in accordance with section 12H(2) of the Act, as if he were a male employee entitled to be so absent and paid under section 12H of the Act, |
[S 225/2025 wef 01/04/2025] |
| and in each such case, a reference in paragraph (3) to the limits mentioned in section 12DB(5) or 12J(2) of the Act is to be read as a reference to the limits mentioned in section 12DB(6) or 12J(3) of the Act, respectively. |
[S 225/2025 wef 01/04/2025] |
(6) If paragraph (5)(a) is satisfied but not paragraph (5)(b) —| (a) | an employer may submit a claim for reimbursement under section 12DB(6) or 12J(3) of the Act within 3 months after the last day of the male employee’s absence from work for which he was paid by the employer, or within such extended period of time as the Director may allow in a particular case; and [S 225/2025 wef 01/04/2025] | | (b) | the amount of reimbursement that an employer may claim from the Government under section 12DB(6) or 12J(3) of the Act is to be determined by the Director in a particular case, subject that —| (i) | the amount must not exceed the limits mentioned in section 12DB(6) or 12J(3) of the Act, as the case may be; and [S 225/2025 wef 01/04/2025] | | (ii) | the amount for each work day on which the male employee absented himself from work and was paid by the employer must not exceed the amount calculated in accordance with the formula specified in paragraph (4). [S 827/2021 wef 01/11/2021] [S 931/2023 wef 01/01/2024] |
[S 225/2025 wef 01/04/2025] |
|
[S 225/2025 wef 01/04/2025] |
| Claim by employer from Government under section 12JA of Act |
8A.—(1) Subject to paragraph (2), an employer who is entitled to claim reimbursement from the Government under section 12JA(2) of the Act for payment made to a male employee in respect of his extra paternity leave (as defined in section 12JA(2)(b) of the Act) must submit the claim —| (a) | within 3 months after the last day on which the male employee absents himself from work on extra paternity leave granted by his employer in the manner described in section 12JA(2)(c) of the Act; or | | (b) | within such extended period of time as the Director may allow in any particular case. |
(2) The employer may submit the following claims in respect of the male employee instead of the claim under paragraph (1):| (a) | a claim to be reimbursed for the amount paid to the male employee for any part of the period of the male employee’s absence from work on extra paternity leave granted by his employer in the manner described in section 12JA(2)(c) of the Act, and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the male employee’s wages —| (i) | within 12 months after the day of the child’s date of birth; and | | (ii) | before the claim mentioned in sub‑paragraph (b) is submitted; |
| | (b) | a claim to be reimbursed for the amount paid to the male employee for the remainder of the period of the male employee’s absence from work on extra paternity leave as mentioned in sub‑paragraph (a), and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the male employee’s wages — within 3 months after the last day of the male employee’s absence from work, or within such extended period of time as the Director may allow in any particular case. [S 225/2025 wef 01/04/2025] |
|
(3) Subject to the limits mentioned in section 12JA(4) of the Act and in paragraph (5), the amount of reimbursement that an employer is entitled to claim from the Government in respect of a male employee is calculated in accordance with the following formula:| (a) | MGP is the monthly gross rate of pay of the male employee; | | (b) | ECPF is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the male employee, and that is not recoverable from the male employee’s monthly wages; | | (c) | W is the male employee’s weekly index; and | | (d) | D is the number of work days on which the male employee absented himself from work on extra paternity leave granted by his employer in the manner described in section 12JA(2)(c) of the Act, for which he received payment from his employer in the manner described in any provision of section 12JA(2)(d) of the Act. |
|
| (4) In paragraph (3)(a), “gross rate of pay” includes allowances only if the allowances have been paid to the male employee for a period of 3 or more months immediately before the start of that period of absence from work on extra paternity leave. |
| (5) The amount of reimbursement that an employer is entitled to claim from the Government under paragraph (3) for each work day that the male employee has absented himself from work must not exceed an amount that is calculated in accordance with the formula $2,500 ÷ C, where C is the male employee’s weekly index. |
(6) Paragraphs (1) to (5) apply to a claim by an employer for reimbursement from the Government under section 12JA(6) of the Act as they apply to a claim for reimbursement from the Government under section 12JA(2) of the Act, if the claim concerns a male employee —| (a) | in relation to whom the requirements of section 12JA(6) of the Act are satisfied; and | | (b) | who absented himself from work in the manner described in section 12JA(2)(c)(i) or (ii) of the Act and was paid by his employer in the manner described in any provision of section 12JA(2)(d) of the Act, |
| and in each such case, a reference in paragraph (3) to the limits mentioned in section 12JA(4) of the Act is to be read as a reference to the limits mentioned in section 12JA(6) of the Act. |
|
(7) If paragraph (6)(a) is satisfied but not paragraph (6)(b) —| (a) | an employer may submit a claim for reimbursement under section 12JA(6) of the Act within 3 months after the last day of the male employee’s absence from work for which he was paid by the employer, or within such extended period of time as the Director may allow in a particular case; and | | (b) | the amount of reimbursement that an employer may claim from the Government under section 12JA(6) of the Act is to be determined by the Director in a particular case, except that —| (i) | the amount must not exceed the limits mentioned in section 12JA(6) of the Act; and | | (ii) | the amount for each work day on which the male employee absented himself from work and was paid by the employer must not exceed the amount calculated in accordance with the formula specified in paragraph (5). [S 931/2023 wef 01/01/2024] |
|
|
|
| Claim by self‑employed person for lost income |
| 9.—(1) Subject to paragraph (2), a self-employed person who is entitled to claim lost income from the Government under section 9(4) or (4A), 12AB(1), 12DA(6), 12E(3) or 12H(4) of the Act must submit the claim for such lost income within 3 months after the last day of the self-employed person’s inactivity period, or within such extended period of time as the Director may allow in any particular case. [S 827/2021 wef 01/11/2021] [S 225/2025 wef 01/04/2025] (2) The self-employed person may submit the following claims instead of the claim under paragraph (1):| (a) | a claim to be paid such lost income for any part of the self-employed person’s inactivity period —| (i) | within 12 months after —| (A) | in the case of a claim under section 9(4) or (4A) or 12AB(1) of the Act — the day of the self-employed person’s specified event; and | | (B) | in the case of a claim under section 12DA(6), 12E(3) or 12H(4) of the Act — the date of the child’s birth; and [S 225/2025 wef 01/04/2025] |
| | (ii) | before the claim mentioned in sub-paragraph (b) is submitted; |
| | (b) | a claim to be paid for such lost income for the remainder of the self-employed person’s inactivity period — within 3 months after the last day of the self-employed person’s inactivity period, or within such extended period of time as the Director may allow in any particular case. [S 827/2021 wef 01/11/2021] |
|
| (3) [Deleted by S 827/2021 wef 01/11/2021] |
(4) The amount of income that a self‑employed person is entitled to claim from the Government under section 9(4) or (4A), 12AB(1), 12DA(6), 12E(3) or 12H(4) of the Act —| (a) | must not include any income the loss or reduction of which is not attributable to the self‑employed person ceasing to be actively engaged in his or her trade, business, profession or vocation; and | | (b) | must be computed on the basis of —| (i) | unless sub-paragraph (ii) applies, the self-employed person’s assessed net income for a relevant basis period, less the net income the self-employed person continued to derive during his or her inactivity period; or | | (ii) | where the self-employed person is a platform worker, the sum of the self-employed person’s assessed net income for a relevant basis period and the amount of all contributions made in respect of the self-employed person by any platform operator under the Central Provident Fund Act 1953 during the same relevant basis period that is not recoverable from the platform worker’s earnings, less the net income the self-employed person continued to derive during his or her inactivity period. |
[S 939/2024 wef 01/01/2025] |
[S 225/2025 wef 01/04/2025] |
| (5) Where the self-employed person’s assessed net income for a relevant basis period is not available, the Board may compute the amount of income that the self-employed person is entitled to claim from the Government under section 9(4) or (4A), 12AB(1), 12DA(6), 12E(3) or 12H(4) of the Act on such other basis as the Board determines to be representative of the income lost by the self-employed person during his or her inactivity period. [S 827/2021 wef 01/11/2021] [S 225/2025 wef 01/04/2025] |
(6) For the purposes of this regulation —| (a) | a reference to a self-employed person’s assessed net income for a relevant basis period is a reference to the net income derived by the self-employed person in that relevant basis period, as determined by the Comptroller of Income Tax and set out in the notice of assessment in respect of the self-employed person’s income for that relevant basis period; and [S 939/2024 wef 01/01/2025] | | (b) | a reference to a relevant basis period is —| (i) | the basis period in which the first day of the self-employed person’s inactivity period, with respect to the delivery or adoption of the child (as the case may be), falls; or | | (ii) | if, at the time of submission of the claim, there is no notice of assessment for the year of assessment that relates to the basis period mentioned in sub-paragraph (i) — the later of either of the following basis periods for which the Comptroller of Income Tax has issued a notice of assessment that sets out the self-employed person’s income for that basis period:| (A) | the basis period immediately preceding the basis period mentioned in sub-paragraph (i); | | (B) | the basis period immediately preceding the basis period mentioned in sub-paragraph (A). [S 827/2021 wef 01/11/2021] |
|
|
|
|
| Apportionment of reimbursement amounts and priority of claims |
9A.—(1) This regulation applies for the purposes of section 12MA of the Act in relation to P (as described in section 12MA(1) of the Act) and all employers of P.(2) Where the aggregate amount of the claims by all employers of P exceeds the amount of the modified single employer reimbursement limits, even without including the aggregate amount of P’s claims as a self-employed person (if any), the amount of reimbursement to be paid by the Government to an employer of P must be calculated in accordance with the formula  where —| (a) | C is the amount of the claim by the employer; | | (b) | TC is the aggregate amount of the claims by all employers of P; and | | (c) | MRL is the amount of the modified single employer reimbursement limits. |
|
(3) Where the aggregate amount of the claims by all employers of P does not exceed the amount of the modified single employer reimbursement limits, the following priority of claims applies:| (a) | first, each employer must be reimbursed for the full amount of the employer’s claim; | | (b) | second, if there is any balance remaining from the amount of those modified single employer reimbursement limits after the reimbursement under sub-paragraph (a) to all employers of P (called the relevant remaining balance), and P has submitted one or more claims as a self-employed person (each called an SEP claim) —| (i) | in the case where the relevant remaining balance is equal to, or more than, the full amount of the SEP claim or the full amounts of the SEP claims — P may be paid that SEP claim or those SEP claims (as the case may be) in full; or | | (ii) | in any other case — P may be paid the SEP claim or SEP claims in part, for an amount not exceeding the relevant remaining balance. |
|
|
(4) In this regulation —“claim” —| (a) | in relation to an employer of P — means any claim mentioned in section 12MA(3)(a) of the Act; or | | (b) | in relation to P as a self-employed person — means any claim mentioned in section 12MA(3)(b) of the Act; |
|
| “modified single employer reimbursement limits” means the single employer reimbursement limits as defined in section 12MA(9) of the Act as modified by section 12MA(4)(a) of the Act. |
|
[S 225/2025 wef 01/04/2025] |
| Revocation of election, etc. |
10.—(1) For the purposes of section 12E(5A)(c) of the Act, the following are the circumstances in which an election may be revoked under paragraph (2):| (a) | the arrangements for the care of the child are, or are to be, changed; | | (b) | the child’s father in whose favour the election is made is unable to consume his entitlement under section 12E(2) or (3) of the Act due to exigencies of his work; | | (c) | the election was made in error. |
(2) If, at any time after a child’s mother makes an election but within the period of 12 months commencing on the date of the child’s birth —| (a) | the child’s mother who made the election, or the child’s father in whose favour the election is made, submits an application to the Director, in the form and manner provided by the Director, to revoke the election due to one of the circumstances mentioned in paragraph (1); | | (b) | the application is accompanied by written consent to the revocation of the election from the other parent of the child (being the mother who made the election or the father in whose favour the election was made); and | | (c) | the Director is satisfied that one of the circumstances mentioned in paragraph (1) exists, whether by obtaining a declaration from the person mentioned in sub-paragraph (a) or (b) or otherwise, |
| the Director must accept the application. |
|
(3) As from the date that the Director accepts the application under paragraph (2) —| (a) | the election is revoked as regards each whole week of the entitlement of the child’s father under section 12E(2) or (3) of the Act that is unconsumed at that date; | | (b) | the period of unconsumed entitlement mentioned in sub‑paragraph (a) reverts to the child’s mother who made the election as her entitlement under section 9(1), (1A), (1B), (4) or (4A), 12AA or 12AB of the Act (as the case may be); and | | (c) | any remaining period of that entitlement is forfeited. |
|
| (4) Where an election made in favour of a child’s father is revoked under section 12E(9A)(i) of the Act on termination of employment of the child’s father, or cessation of active engagement by the child’s father in his trade, business, profession or vocation, the child’s father must notify the Director of such termination or cessation (as the case may be) in such form as the Director may provide. |
| (5) For the purposes of section 12E(9A) of the Act, each whole week of the entitlement of the child’s father that is unconsumed at the date of the revocation of the election under section 12E(9A)(i) of the Act reverts to the child’s mother who made the election as her entitlement under section 9(1), (1A), (1B), (4) or (4A), 12AA or 12AB of the Act (as the case may be). |
(6) If —| (a) | after the revocation of an election made in favour of a child’s father under section 12E(9A)(i) of the Act; and | | (b) | within the period of 12 months commencing on the date of the child’s birth, |
| the child’s father commences employment with another employer or commences active engagement in his trade, business, profession or vocation, the child’s mother may make a new election in favour of the child’s father if — |
| (i) | the total period of entitlement to shared parental leave or lost income specified in the new election, and the earlier election that was consumed by the child’s father before the revocation mentioned in sub-paragraph (a), does not exceed 4 weeks of shared parental leave or lost income (as the case may be); | | (ii) | the period of shared parental leave or lost income specified in the new election does not exceed the unconsumed period of the entitlement of the child’s mother under section 9(1), (1A), (1B), (4) or (4A), 12AA or 12AB of the Act at the time the new election is made; and | | (iii) | the child’s father has obtained the consent of his employer, if any, for the father to consume the entitlement specified in the new election. |
|
(7) In this regulation —| “election” means an election for shared parental leave or to claim for lost income made under section 12E(5) of the Act; |
| “father” means the natural father or adoptive father of a child; |
| “mother” means the natural mother or adoptive mother of a child. |
|
|
| Recovery of excess amount under section 12O(1), (2), (2A) or (3) of Act |
11.—(1) For the purposes of section 12O(1) or (2) of the Act, the amount to be recovered by the Government from a woman is the amount by which the total amount paid by the Government under section 12O(1)(a) or (2)(a) of the Act (as the case may be) in relation to that woman exceeds the amount calculated in accordance with the formula specified in regulation 5(2) applicable to that woman.| (1A) For the purposes of section 12O(2A) of the Act, the amount to be recovered by the Government from a parent is the amount by which the total amount paid by the Government under section 12O(2A)(a) of the Act in relation to that parent exceeds the amount calculated in accordance with the formula specified in regulation 5(3) applicable to that parent. [S 225/2025 wef 01/04/2025] |
| (2) For the purposes of section 12O(3) of the Act, the amount to be recovered by the Government from a man is the amount by which the total amount paid by the Government under section 12O(3)(a) of the Act in relation to that man exceeds the amount calculated in accordance with the formula specified in regulation 5(3) applicable to that man. [S 827/2021 wef 01/11/2021] |
[S 225/2025 wef 01/04/2025] |
|
