Central Provident Fund (Public Sector Employees) Regulations 2011

Central Provident Fund Act 1953

(Section 77(1))

Central Provident Fund
(Public Sector Employees)
Regulations 2011

2025 REVISED EDITION

(17 December 2025)

[1 March 2011]

Citation

1.  These Regulations are the Central Provident Fund (Public Sector Employees) Regulations 2011.

Definitions

2.  In these Regulations —

“aided school” means a school in receipt of grant‑in‑aid under the Education (Grant‑in‑Aid) Regulations 1982 other than a school that is set out in the Schedule to those Regulations;

[Deleted by S 887/2025 wef 01/01/2026]

“Category B member of the Premium Plan” has the same meaning as “Category B member” given by regulation 2(1) of the Singapore Armed Forces (Premium Plan) Regulations (Rg 22);

[S 887/2025 wef 01/01/2026]

“Category B member of the SAVER Plan” has the same meaning as “Category B member” given by regulation 2(1) of the Singapore Armed Forces (SAVER Plan) Regulations (Rg 19);

[S 887/2025 wef 01/01/2026]

“contract service” means —

(a) in relation to a Defence Executive Officer, SAF regular officer or SAF regular soldier, contract service under the Singapore Armed Forces (Pensions) Regulations (Rg 9); or

(b) in relation to a SAF regular military expert, contract service referred to in regulation 35 of the Singapore Armed Forces (Military Domain Experts Service) Regulations 2010;

“Defence Executive Officer” means an employee in the DXO Scheme;

“DXO Scheme” means the scheme of service in respect of regular servicemen in the non‑uniformed service in the Singapore Armed Forces;

“employee” means —

(a) an employee of the Government;

(b) an employee of a statutory body; or

(c) a person employed in an aided school by the managers of the school,

as the case may be;

“foreign employee” means an employee who is not a citizen of Singapore or permanent resident;

“non‑pensionable service” —

(a) in relation to an employee who is a regular serviceman, means regular service in the Singapore Armed Forces which is neither pensionable service nor contract service; and

(b) in relation to any other employee, means service other than the pensionable service;

“pensionable service” —

(a) in relation to an employee who is a regular serviceman, has the meaning given by regulation 2(1) of the Singapore Armed Forces (Pensions) Regulations; and

(b) in relation to any other employee, means service in respect of which a pension, gratuity or other allowance may be payable under the Pensions Act 1956 to the employee in respect of his or her period of service;

“Premium Plan” means the Premium Plan established by the Singapore Armed Forces (Premium Plan) Regulations (Rg 22) made under section 205A of the Singapore Armed Forces Act 1972;

“regular serviceman” means an employee in regular service in the Singapore Armed Forces;

“SAF regular military expert” means a regular serviceman who is a military expert in the Singapore Armed Forces;

“SAF regular officer” means a regular serviceman who is an officer in the Singapore Armed Forces;

“SAF regular soldier” means a regular serviceman other than a Defence Executive Officer, a SAF regular officer or a SAF regular military expert;

“SAVER end date” has the meaning given by regulation 2(1) of the Singapore Armed Forces (SAVER Plan) Regulations;

“SAVER Plan” means the SAVER Plan established by the Singapore Armed Forces (SAVER Plan) Regulations made under section 205A of the Singapore Armed Forces Act 1972;

“statutory body” means a body specified under paragraph 6(2) to (70) of the First Schedule to the Act.

Contributions payable in respect of employees on pensionable service, etc.

3.  The contributions payable in respect of the following classes of employees must be in accordance with the rates set out in the First Schedule:

(a) employees (not being regular servicemen) who are in the pensionable service, including such employees on probation who have not been placed on the pensionable establishment;

(b) employees who are Defence Executive Officers, SAF regular officers or SAF regular soldiers in the contract service or pensionable service, or SAF regular military experts in the contract service;

(c) temporary employees on contract specifically providing for gratuities.

Contributions payable in respect of employees on non‑pensionable service, etc.

4.  The contributions payable in respect of the following classes of employees must be in accordance with the rates set out in the Second Schedule:

(a) employees who are Defence Executive Officers or SAF regular military experts in the non‑pensionable service;

(b) employees who are SAF regular officers or SAF regular soldiers in the non‑pensionable service, but are not members of the SAVER Plan or the Premium Plan;

(c) employees who are SAF regular officers in the non‑pensionable service and are —

(i) members of the SAVER Plan who have reached their SAVER end date; or

(ii) Category B members of the SAVER Plan who have not reached their SAVER end date;

(ca) employees who are SAF regular soldiers in the non-pensionable service and are Category B members of the Premium Plan;

[S 887/2025 wef 01/01/2026]

(d) employees other than those specified in paragraphs (a), (b), (c) and (ca) and regulations 3 and 5.

[S 887/2025 wef 01/01/2026]

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

5.—(1)  The contributions payable in respect of SAF regular officers who are members of the SAVER Plan (other than those mentioned in regulation 4(c)), and SAF regular soldiers who are members of the Premium Plan (other than those mentioned in regulation 4(ca)), must be in accordance with —

(a) the rates set out in the Third Schedule; and

(b) where applicable, the monthly sum —

(i) under regulation 13A(1) of the Singapore Armed Forces (SAVER Plan) Regulations; or

(ii) under regulation 12A(1) of the Singapore Armed Forces (Premium Plan) Regulations,

as the case may be.

[S 887/2025 wef 01/01/2026]

(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 in the Singapore Armed Forces who is a member of the SAVER Plan (whether or not he or she has reached his or her SAVER end date) or a member of the Premium Plan must be credited to his or her account with the Fund when, other than by reason of death, he or she 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 mentioned in paragraph (2) to set‑off against any sum owing by that employee when he or she —

(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 mentioned in paragraph (2) does not have sufficient funds to maintain the retirement sum required of him or her in his or her retirement account with the Fund, any award of moneys from the employee’s Retirement Account or SAVER Account (as the case may be) under the SAVER Plan or the CARE Account of the Premium Plan must be transferred to his or her retirement account with the Fund to meet the shortfall in the retirement sum.

[S 887/2025 wef 01/01/2026]

(5)  In this regulation —

“applicable charge” means any charge or undertaking under section 15(9), (9A), (10), (10A), (11D), (11E) or (11EB) of the Act as in force before 1 March 2022 or section 15AB(1), (2), (3), (4), (10), (11) or (13), 21(1), 21A(1), 21B(1), 27C(1)(i), 27D(1)(j), 27DA(1)(i), 27DB(2)(e), 27E(1)(h) or 27F(1)(h) of the Act that satisfies the requirement in regulation 4B(2) of the Central Provident Fund (Revised Retirement Sum Scheme) Regulations 1995 or regulation 4B(2) of the Central Provident Fund (New Retirement Sum Scheme) Regulations 2004, as the case may be;

“shortfall in the retirement sum”, in relation to the employee, means the amount by which the retirement sum applicable to the employee exceeds the total of the following amounts:

(a) the retirement sum that has been set aside by the employee determined in accordance with regulation 4(2) or 4A of the Central Provident Fund (Revised Retirement Sum Scheme) Regulations 1995 or regulation 4(2) or 4A of the Central Provident Fund (New Retirement Sum Scheme) Regulations 2004, as the case may be;

(b) the amount of the employee’s applicable charges specified by the Board, not exceeding the maximum amount of the member’s property component under regulation 4(1)(b)(ii) of the Central Provident Fund (Revised Retirement Sum Scheme) Regulations 1995 or regulation 4(1)(b)(ii) of the Central Provident Fund (New Retirement Sum Scheme) Regulations 2004, as the case may be.

6.  [Deleted by S 900/2018]

Agreements in force before 1 March 2011

7.—(1)  Despite anything in these Regulations, where any agreement —

(a) was entered into before 1 October 2002 between an employer and an employee who is a permanent resident under regulation 3(4)(b) of the revoked Central Provident Fund (Government Employees) Regulations (Cap. 36, Rg 23, 1998 Revised Edition) in relation to the contributions payable in respect of that employee; and

(b) was in force immediately before 1 March 2011,

then the agreed rates of contribution continue to apply in relation to that employee until the employee leaves the employment of the employer, or the agreement expires or is lawfully terminated, whichever is the earlier.

(2)  Despite anything in these Regulations, where any agreement —

(a) was entered into on or after 1 October 2002 between an employer and an employee who is a permanent resident under regulation 9 of the revoked Central Provident Fund (Government Employees) Regulations (Cap. 36, Rg 23, 2010 Revised Edition) (called in this paragraph the revoked Regulations) in relation to the contributions payable in respect of that employee; and

(b) was in force immediately before 1 March 2011,

then —

(c) if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 or 4 of the First Schedule to the revoked Regulations, the rates set out in paragraph 1 of the First Schedule to these Regulations apply in relation to that employee; or

(d) if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 or 4 of the Second Schedule to the revoked Regulations, the rates set out in paragraph 1 of the Second Schedule to these Regulations apply in relation to that employee,

until the employee leaves the employment of the employer or the agreement expires or is lawfully terminated, whichever is the earlier.

(3)  Despite anything in these Regulations, where any agreement —

(a) was entered into on or after 1 October 2002 between an employer and an employee who is a permanent resident under regulation 7 of the revoked Central Provident Fund (Statutory Bodies and Aided Schools — Employees) Regulations (Cap. 36, Rg 28, 2010 Revised Edition) (called in this paragraph the revoked Regulations) in relation to the contributions payable in respect of that employee; and

(b) was in force immediately before 1 March 2011,

then —

(c) if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 of the First Schedule to the revoked Regulations, the rates set out in paragraph 1 of the First Schedule to these Regulations apply in relation to that employee;

(d) if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 2 and 3 of the First Schedule to the revoked Regulations, the rates set out in paragraphs 2 and 3 of the First Schedule to these Regulations apply, with the necessary modifications, in relation to that employee;

(e) if the agreement is for those contributions to be in accordance with the rates set out in paragraph 1 of the Second Schedule to the revoked Regulations, the rates set out in paragraph 1 of the Second Schedule to these Regulations apply in relation to that employee; or

(f) if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 2 and 3 of the Second Schedule to the revoked Regulations, the rates set out in paragraphs 2 and 3 of the Second Schedule to these Regulations apply, with the necessary modifications, in relation to that employee,

until the employee leaves the employment of the employer or the agreement expires or is lawfully terminated, whichever is the earlier.