Central Provident Fund (Revised Workfare Income Supplement Scheme) Regulations 2016
2025 REVISED EDITION
(17 December 2025)
[1 January 2017]
PART 1
PRELIMINARY
Citation
1. These Regulations are the Central Provident Fund (Revised Workfare Income Supplement Scheme) Regulations 2016.
Definitions
2. In these Regulations —
“annual value” has the meaning given by section 2 of the Property Tax Act 1960;
“APE” has the meaning given by paragraph 1(1), read with paragraph 1(2), of the Fourth Schedule to the Act;
“applicable year” means the calendar year in which the relevant month falls;
“assessable income” has the meaning given by section 37(1) of the Income Tax Act 1947;
“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;
“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the meanings given by 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;
“declared income” has the meaning given by regulation 8(1) and (2), as applicable;
“dual status eligible member” means an eligible member under regulation 7, 7A or 7B;
“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;
“instrument” includes any bank draft, warrant or cheque;
“notified income” has the meaning given by —
(a)
for relevant years before 2025 — regulation 8(4); or
(a)
for relevant years 2025 and later — regulation 8AK;
“platform operator” has the meaning given by section 4 of the Platform Workers Act 2024;
“platform worker” has the meaning given by section 5 of the Platform Workers Act 2024;
“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 1992 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;
“self‑employed eligible member” means an eligible member under regulation 6;
“self‑employed person” has the meaning given by regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992;
“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
(b)
which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Chapter 87A, Rg 1, 1997 Revised Edition).
Application
3. These Regulations apply where the applicable year or relevant year (as the case may be) is 2017 or any subsequent year.
