Central Provident Fund (Revised Workfare Income Supplement Scheme) Regulations 2016

Source: Singapore Statutes Online | Archived by Legal Wires

Central Provident Fund Act 1953
(Section 57F)
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.
4.  [Deleted by S 156/2025]
PART 2
ELIGIBILITY CRITERIA FOR
RELEVANT MONTHS IN
APPLICABLE YEARS BEFORE 2025 OR
FOR RELEVANT YEARS BEFORE 2025
Eligibility criteria for member who was employee in relevant month
5.—(1)  A member who works as an employee in a relevant month in an applicable year is an eligible member for that relevant month if the member satisfies every one of the following requirements that is not waived under regulation 10:
(a)the member is a Singapore citizen —
(i)on the last day of the relevant month; and
(ii)at the time the benefit for that relevant month is to be paid or credited to the member in accordance with regulation 11;
(b)the member —
(i)if the applicable year is 2017, 2018, 2019, 2020, 2021 or 2022 — attains 35 years of age on or before 31 December of the applicable year;
(ii)if the applicable year is 2023 or 2024 — attains 30 years of age on or before 31 December of the applicable year; or
(iii)is a specified member;
(c)the member resides, on 31 December in the year immediately preceding the applicable year, in a property with an annual value that is not more than the amount specified for that applicable year in the First Schedule;
(d)the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the applicable year;
(e)the member’s average monthly income earned in the relevant period is —
(i)if the applicable year is 2017, 2018 or 2019 — not more than $2,000;
(ii)if the applicable year is 2020, 2021 or 2022 — not more than $2,300; or
(iii)if the applicable year is 2023 or 2024 — not more than $2,500;
(f)the member’s total monthly wages received for the relevant month from the member’s employer (or all of the member’s employers if the member has more than one employer) is —
(i)if the applicable year is 2017, 2018 or 2019 — not more than $2,000;
(ii)if the applicable year is 2020, 2021 or 2022 — not more than $2,300; or
(iii)if the applicable year is 2023 or 2024 — at least $500 but not more than $2,500;
(g)where the member’s monthly wage received for the relevant month from any employer is $50 or less, the member has paid, or received from that employer, an additional contribution to any account of the member in the Fund as the Minister may direct —
(i)if the relevant year is 2017, 2018, 2019, 2020, 2021 or 2022 — in accordance with paragraph (5);
(ii)if the relevant year is 2023 — in accordance with paragraph (6); or
(iii)if the relevant year is 2024 — in accordance with paragraph (7);
(h)the member’s spouse has an assessable income of not more than $70,000 for the purposes of a notice of assessment under the Income Tax Act 1947 for the year immediately preceding the applicable year.
(2)  In paragraph (1)(e), “average monthly income”, in relation to a member, means the amount determined in accordance with the formula where —
(a)W is the member’s total monthly wages received in the relevant period from the member’s employer (or all of the member’s employers if the member has more than one employer);
(b)D —
(i)is the member’s declared income or notified income (as the case may be) for the calendar year preceding the applicable year (called in this paragraph the preceding year), divided by the number of months in the preceding year in which the member worked as a self‑employed person; and
(ii)is deemed to be zero if the member’s declared income or notified income (as the case may be) for the preceding year is a negative value;
(c)P is the number of months in the preceding year, falling within the relevant period, in which the member worked as a self‑employed person; and
(d)M is the total number of months in the relevant period in which the member worked as an employee, a self‑employed person or both.
(3)  For the purposes of paragraphs (1)(f)(i) and (ii) and (2)(a) and the Third and Sixth Schedules, a member’s total monthly wages excludes any monthly wage received from an employer of $50 or less, unless the member has paid or received the additional contribution mentioned in paragraph (1)(g)(i) in relation to that monthly wage.
(4)  For the purposes of paragraphs (1)(f)(iii) and (2)(a) and the Ninth Schedule, a member’s total monthly wages excludes any monthly wage received from an employer of $50 or less, unless the member has paid or received the additional contribution mentioned in paragraph (1)(g)(ii) or (iii) (as the case may be), in relation to that monthly wage.
(5)  For the purposes of paragraph (1)(g)(i) or regulation 7A(2)(h), the additional contribution to be paid by, or received from the employer of, the member is —
(a)$9, where the relevant month is or falls before the member’s 55th birthday month;
(b)$7, where the relevant month is any month after the member’s 55th birthday month, but is or before the member’s 60th birthday month;
(c)$5, where the relevant month is any month after the member’s 60th birthday month, but is or before the member’s 65th birthday month; or
(d)$4, where the relevant month is any month after the member’s 65th birthday month.
(6)  For the purposes of paragraph (1)(g)(ii) or regulation 7B(2)(h)(i), the additional contribution to be paid by, or received from the employer of, the member is —
(a)$9, where the relevant month is or falls before the member’s 55th birthday month;
(b)$7, where the relevant month is any month after the member’s 55th birthday month, but is or before the member’s 60th birthday month;
(c)$6, where the relevant month is any month after the member’s 60th birthday month, but is or before the member’s 65th birthday month; or
(d)$4, where the relevant month is any month after the member’s 65th birthday month.
(7)  For the purposes of paragraph (1)(g)(iii) or regulation 7B(2)(h)(ii), the additional contribution to be paid by, or received from the employer of, the member is —
(a)$9, where the relevant month is or falls before the member’s 55th birthday month;
(b)$8, where the relevant month is any month after the member’s 55th birthday month, but is or falls before the member’s 60th birthday month;
(c)$6, where the relevant month is any month after the member’s 60th birthday month, but is or falls before the member’s 65th birthday month;
(d)$5, where the relevant month is any month after the member’s 65th birthday month, but is or falls before the member’s 70th birthday month; or
(e)$4, where the relevant month is any month after the member’s 70th birthday month.
Eligibility criteria for member who was solely self‑employed person in relevant year
6.—(1)  A member who works only as a self‑employed person (and not as an employee) in a relevant year is an eligible member for that relevant year if the member satisfies every one of the following requirements that is not waived under regulation 10:
(a)the member is a Singapore citizen —
(i)on 31 December of the relevant year; and
(ii)at the time the benefit for that relevant year is to be paid or credited to the member in accordance with regulation 12;
(b)the member —
(i)if the relevant year is 2017, 2018, 2019, 2020, 2021 or 2022 — attains 35 years of age on or before 31 December of the relevant year;
(ii)if the relevant year is 2023 or 2024 — attains 30 years of age on or before 31 December of the relevant year; or
(iii)is a specified member;
(c)the member resides, on 31 December in the year immediately preceding the relevant year, in a property with an annual value that is not more than the amount specified for that relevant year in the First Schedule;
(d)the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the relevant year;
(e)the member has worked as a self‑employed person in at least one month in the relevant year;
(f)if —
(i)the relevant year is 2017, 2018, 2019, 2020, 2021 or 2022 — the member has declared the member’s self‑employment income for the relevant year in accordance with regulation 8(3); or
(ii)the relevant year is 2023 or 2024 — the member has notified income for the relevant year in accordance with regulation 8(4);
(g)if —
(i)the relevant year is 2017, 2018 or 2019 — the member’s declared income for the relevant year is not more than $24,000;
(ii)the relevant year is 2020, 2021 or 2022 — the member’s declared income for the relevant year is not more than $27,600; or
(iii)the relevant year is 2023 or 2024 — the member’s notified income for the relevant year is not more than $30,000;
(h)the member’s average monthly income earned during the relevant year is —
(i)if the relevant year is 2017, 2018 or 2019 — not more than $2,000;
(ii)if the relevant year is 2020, 2021 or 2022 — not more than $2,300; or
(iii)if the relevant year is 2023 or 2024 — at least $500 and not more than $2,500;
(i)the member pays every contribution that the member must pay in accordance with paragraph (3) —
(i)under the Central Provident Fund (Self‑Employed Persons) Regulations 1992 for the relevant year 2017, 2018 or 2019 and each of the 2 years immediately preceding that relevant year; or
(ii)under section 9A of the Act for the relevant year 2020, 2021, 2022, 2023 or 2024;
(j)the member pays an additional contribution to the member’s medisave account —
(i)for the relevant year 2017, 2018 or 2019 and each of the 2 years immediately preceding that relevant year; or
(ii)for the relevant year 2020, 2021, 2022, 2023 or 2024,
in accordance with —
(iii)where the member’s declared income for the relevant year 2017, 2018, 2019, 2020, 2021 or 2022 is not more than $6,000 — paragraphs (4), (5) and (7);
(iv)where the member’s notified income for the relevant year 2023 or 2024 is not more than $6,000 — paragraphs (4) and (6); or
(v)where the member’s declared income for the relevant year 2017, 2018, 2019, 2020, 2021 or 2022, or notified income for the relevant year 2023 or 2024, is more than $6,000 — paragraphs (4) and (8);
(k)the member’s spouse has an assessable income of not more than $70,000 for the purposes of a notice of assessment under the Income Tax Act 1947 for the year immediately preceding the relevant year.
(2)  For the purposes of paragraph (1)(h) and the Fourth, Seventh and Tenth Schedules, “average monthly income”, in relation to a member, means the amount determined in accordance with the formula where —
(a)D is the member’s declared income or notified income (as the case may be) for the relevant year; and
(b)M is the total number of months in the relevant year in which the member works as a self‑employed person.
(3)  For the purposes of paragraph (1)(i), the contribution for each year mentioned in that paragraph must be paid on or before 31 December of the second year after that year.
(4)  For each year mentioned in paragraph (1)(j), the additional contribution mentioned in that paragraph must be paid on or before 31 December of the second year after that year.
(5)  For the purposes of paragraph (1)(j)(iii), the additional contribution for each year is an amount equal to —
(a)where the member is below 35 years of age on 1 January of that year — 4% of the member’s declared income for that year, subject to a minimum of $24;
(b)where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — 4.5% of the member’s declared income for that year, subject to a minimum of $27;
(c)where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — 5% of the member’s declared income for that year, subject to a minimum of $30; or
(d)where the member is 50 years of age or older on 1 January of that year — 5.25% of the member’s declared income for that year, subject to a minimum of $31.
(6)  For the purposes of paragraph (1)(j)(iv), the additional contribution for each year is an amount equal to —
(a)where the member is below 35 years of age on 1 January of that year — $240;
(b)where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — $270;
(c)where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — $300; or
(d)where the member is 50 years of age or older on 1 January of that year — $315.
(7)  Despite paragraphs (4) and (5), where any of the 2 years immediately preceding the relevant year (called in this paragraph the preceding year) is 2015 or 2016, for the purposes of paragraph (1)(j)(i) and (iii), the additional contribution for that year is payable in accordance with regulation 4(2) and (3) of the Central Provident Fund (Workfare Income Supplement Scheme) Regulations 2007.
(8)  For the purposes of paragraph (1)(j)(v), the additional contribution payable for each relevant year is —
(a)where A exceeds B — the amount determined in accordance with the formula A – B; or
(b)where A does not exceed B — nil.
(9)  In paragraph (8) —
(a)A is the amount that is applicable to the member as set out in the Second Schedule for the relevant year; and
(b)B is the amount of the self‑employed contribution and estimated contribution (if any) required to be paid by or for the member for that relevant year.
Eligibility criteria for member who was both employee and self‑employed person in relevant year before 2020
7.—(1)  A member who —
(a)worked as a self‑employed person in the relevant year 2017, 2018 or 2019; and
(b)is an employed eligible member for a relevant month in that relevant year,
is an eligible member for that relevant year if the member satisfies all of the requirements in paragraph (2), except any requirement that is waived under regulation 10.
(2)  For the purposes of paragraph (1), the requirements are as follows:
(a)the member is a Singapore citizen —
(i)on 31 December of the relevant year; and
(ii)at the time the benefit for that relevant year is to be paid or credited to the member in accordance with regulation 13;
(b)the member has worked as a self‑employed person in at least one month in the relevant year;
(c)the member has declared the member’s self‑employment income in the relevant year in accordance with regulation 8(1) and (3);
(d)the member’s average monthly income earned during the relevant year is not more than $2,000;
(e)the member pays every contribution which the member must pay under the Central Provident Fund (Self‑Employed Persons) Regulations 1992 for the relevant year and each of the 2 years immediately preceding that relevant year, in accordance with paragraph (4);
(f)the member pays an additional contribution to the member’s medisave account, for the relevant year and each of the 2 years immediately preceding that relevant year, in accordance with —
(i)where the member’s declared income for the relevant year is not more than $6,000 — paragraphs (5), (6) and (7); or
(ii)where the member’s declared income for the relevant year is more than $6,000 — paragraphs (5) and (8).
(3)  For the purposes of paragraph (2)(d) and the Fifth Schedule —
(a)“average monthly income”, in relation to a member, means the amount determined in accordance with the formula where —
(i)W is the member’s total monthly wages as an employee received from the member’s employer (or all of the member’s employers if the member has more than one employer) in the relevant year;
(ii)D —
(A)is the member’s declared income for the relevant year; and
(B)is deemed to be zero if the member’s declared income for the relevant year is a negative value; and
(iii)M is the total number of months in the relevant year in which the member has worked as an employee, a self‑employed person or both; and
(b)the member’s total monthly wages in sub‑paragraph (a)(i) excludes any monthly wage of $50 or less, unless the member has paid or received the additional contribution mentioned in regulation 5(1)(g)(i) in relation to that monthly wage.
(4)  For the purposes of paragraph (2)(e), the contribution for each year mentioned in that paragraph must be paid on or before 31 December of the second year after that year.
(5)  For each year mentioned in paragraph (2)(f), the additional contribution mentioned in that paragraph must be paid on or before 31 December of the second year after that year.
(6)  For the purposes of paragraph (2)(f)(i), the additional contribution for each year is an amount equal to —
(a)where the member is below 35 years of age on 1 January of that year — 4% of the member’s declared income for that year, subject to a minimum of $24;
(b)where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — 4.5% of the member’s declared income for that year, subject to a minimum of $27;
(c)where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — 5% of the member’s declared income for that year, subject to a minimum of $30; or
(d)where the member is 50 years of age or older on 1 January of that year — 5.25% of the member’s declared income for that year, subject to a minimum of $31.
(7)  Despite paragraphs (5) and (6), where any of the 2 years immediately preceding the relevant year (called in this paragraph the preceding year) is 2015 or 2016, for the purposes of paragraph (2)(f)(i), the additional contribution for that year is payable in accordance with regulation 4B(3) and (4)(c) of the Central Provident Fund (Workfare Income Supplement Scheme) Regulations 2007.
(8)  For the purposes of paragraph (2)(f)(ii), the additional contribution payable for each year is the amount determined in accordance with the formula A – B, where —
(a)A is the amount that is applicable to the member as set out in the Second Schedule; and
(b)B is the amount of contributions which the member must pay under the Central Provident Fund (Self‑Employed Persons) Regulations 1992.
Eligibility criteria for member who was both employee and self‑employed person in relevant year 2020, 2021 or 2022
7A.—(1)  A member who —
(a)worked as a self‑employed person in the relevant year 2020, 2021 or 2022; and
(b)worked as an employee for at least one month in that relevant year,
is an eligible member for that relevant year if that member satisfies all of the requirements in paragraph (2), except any requirement that is waived under regulation 10.
(2)  For the purposes of paragraph (1), the requirements are as follows:
(a)the member is a Singapore citizen —
(i)on 31 December of the relevant year; and
(ii)at the time the benefit for that relevant year is to be paid or credited to the member in accordance with regulation 13;
(b)the member —
(i)attains 35 years of age on or before 31 December of the relevant year; or
(ii)is a specified member;
(c)the member resides, on 31 December in the year immediately preceding the relevant year, in a property with an annual value that is not more than the amount specified for that relevant year in the First Schedule;
(d)the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the relevant year;
(e)the member has worked as a self‑employed person in at least one month in the relevant year;
(f)the member has declared the member’s self‑employment income in the relevant year in accordance with regulation 8(2) and (3);
(g)the member’s average monthly income earned during the relevant year is not more than $2,300;
(h)where the member’s monthly wage from any employer is $50 or less, the member has paid, or received from that employer, an additional contribution to any account of the member in the Fund as the Minister may direct, in accordance with regulation 5(5);
(i)the member’s spouse has an assessable income of not more than $70,000 for the purposes of a notice of assessment under the Income Tax Act 1947 for the year immediately preceding the relevant year;
(j)the member pays every contribution which the member must pay under section 9A of the Act for the relevant year, in accordance with paragraph (4);
(k)the member pays an additional contribution to the member’s medisave account, for the relevant year, in accordance with —
(i)where the member’s declared income for the relevant year is not more than $6,000 — paragraphs (5) and (6); or
(ii)where the member’s declared income for the relevant year is more than $6,000 — paragraphs (5) and (7).
(3)  For the purposes of paragraph (2)(g) and the Eighth Schedule —
(a)“average monthly income”, in relation to a member, means the amount determined in accordance with the formula
where —
(i)W is the member’s total monthly wages as an employee received from the member’s employer (or all of the member’s employers if the member has more than one employer) in the relevant year;
(ii)D —
(A)is the member’s declared income for the relevant year; and
(B)is deemed to be zero if the member’s declared income for the relevant year is a negative value; and
(iii)M is the total number of months in the relevant year in which the member has worked as an employee, a self‑employed person or both; and
(b)the member’s total monthly wages in sub‑paragraph (a)(i) excludes any monthly wage of $50 or less, unless the member has paid or received the additional contribution mentioned in paragraph (2)(h) in relation to that monthly wage.
(4)  For the purposes of paragraph (2)(j), the contribution for the relevant year must be paid on or before 31 December of the second year after that year.
(5)  For the purposes of paragraph (2)(k), the additional contribution for the relevant year must be paid on or before 31 December of the second year after that year.
(6)  For the purposes of paragraph (2)(k)(i), the additional contribution for the relevant year is an amount equal to —
(a)where the member is below 35 years of age on 1 January of that year — 4% of the member’s declared income for that year, subject to a minimum of $24;
(b)where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — 4.5% of the member’s declared income for that year, subject to a minimum of $27;
(c)where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — 5% of the member’s declared income for that year, subject to a minimum of $30; or
(d)where the member is 50 years of age or older on 1 January of that year — 5.25% of the member’s declared income for that year, subject to a minimum of $31.
(7)  For the purposes of paragraph (2)(k)(ii), the additional contribution payable for each relevant year is —
(a)where A exceeds B — the amount determined in accordance with the formula A – B; or
(b)where A does not exceed B — nil.
(8)  In paragraph (7) —
(a)A is the amount that is applicable to the member as set out in the Second Schedule for the relevant year; and
(b)B is the amount of the self‑employed contribution and estimated contribution (if any) required to be paid by or for the member for that relevant year.
Eligibility criteria for member who was both employee and self‑employed person in relevant year 2023 or 2024
7B.—(1)  A member who —
(a)worked as a self‑employed person in the relevant year 2023 or 2024; and
(b)worked as an employee for at least one month in that relevant year,
is an eligible member for that relevant year if that member satisfies all of the requirements in paragraph (2), except any requirement that is waived under regulation 10.
(2)  For the purposes of paragraph (1), the requirements are as follows:
(a)the member is a Singapore citizen —
(i)on 31 December of the relevant year; and
(ii)at the time the benefit for that relevant year is to be paid or credited to the member in accordance with regulation 13;
(b)the member —
(i)attains 30 years of age on or before 31 December of the relevant year; or
(ii)is a specified member;
(c)the member resides, on 31 December in the year immediately preceding the relevant year, in a property with an annual value that is not more than the amount specified for that relevant year in the First Schedule;
(d)the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the relevant year;
(e)the member has worked as a self‑employed person in at least one month in the relevant year;
(f)the member has notified income for the relevant year in accordance with regulation 8(4);
(g)the member’s average monthly income earned during the relevant year is at least $500 and not more than $2,500;
(h)where the member’s monthly wage from any employer is $50 or less, the member has paid, or received from that employer, an additional contribution to any account of the member in the Fund as the Minister may direct —
(i)if the relevant year is 2023 — in accordance with regulation 5(6); or
(ii)if the relevant year is 2024 — in accordance with regulation 5(7);
(i)the member’s spouse has an assessable income of not more than $70,000 for the purposes of a notice of assessment under the Income Tax Act 1947 for the year immediately preceding the relevant year;
(j)the member pays every contribution which the member must pay under section 9A of the Act for the relevant year, in accordance with paragraph (4);
(k)the member pays an additional contribution to the member’s medisave account, for the relevant year, in accordance with —
(i)where the member’s notified income for the relevant year is not more than $6,000 — paragraphs (5) and (6); or
(ii)where the member’s notified income for the relevant year is more than $6,000 — paragraphs (5) and (7).
(3)  For the purposes of paragraph (2)(g) and the Eleventh Schedule —
(a)“average monthly income”, in relation to a member, means the amount determined in accordance with the formula where —
(i)W is the member’s total monthly wages as an employee received from the member’s employer (or all of the member’s employers if the member has more than one employer) in the relevant year;
(ii)D —
(A)is the member’s notified income for the relevant year; and
(B)is deemed to be zero if the member’s notified income for the relevant year is a negative value; and
(iii)M is the total number of months in the relevant year in which the member has worked as an employee, a self‑employed person or both; and
(b)the member’s total monthly wages in sub‑paragraph (a)(i) excludes any monthly wage received from an employer of $50 or less, unless the member has paid or received the additional contribution mentioned in paragraph (2)(h) in relation to that monthly wage.
(4)  For the purposes of paragraph (2)(j), the contribution for the relevant year must be paid on or before 31 December of the second year after that year.
(5)  For the purposes of paragraph (2)(k), the additional contribution for the relevant year must be paid on or before 31 December of the second year after that year.
(6)  For the purposes of paragraph (2)(k)(i), the additional contribution for the relevant year is an amount equal to —
(a)where the member is below 35 years of age on 1 January of that year — $240;
(b)where the member has attained 35 years of age but is below 45 years of age on 1 January of that year — $270;
(c)where the member has attained 45 years of age but is below 50 years of age on 1 January of that year — $300; or
(d)where the member is 50 years of age or older on 1 January of that year — $315.
(7)  For the purposes of paragraph (2)(k)(ii), the additional contribution payable for each relevant year is —
(a)where A exceeds B — the amount determined in accordance with the formula A – B; or
(b)where A does not exceed B — nil.
(8)  In paragraph (7) —
(a)A is the amount that is applicable to the member as set out in the Second Schedule for the relevant year; and
(b)B is the amount of the self‑employed contribution and estimated contribution (if any) required to be paid by or for the member for that relevant year.
Declared income and notified income
8.—(1)  For the purposes of regulations 5(2)(b), 6(1)(f), (g) and (j), (2)(a) and (5), 7(2)(c) and (f), (3)(a)(ii) and (6) and 7A(2)(f) and (k), (3)(a)(ii) and (6) and the Second Schedule, a member’s declared income for a relevant year before 2020 is —
(a)where the member has not previously received any notice of assessment from the Comptroller and has not declared his or her income in accordance with paragraph (3), deemed to be $9,000; or
(b)in any other case, the member’s self‑employment income declared in accordance with paragraph (3).
(2)  For the purposes of regulations 5(2)(b), 6(1)(f), (g) and (j), (2)(a) and (5) and 7A(2)(f) and (k), (3)(a)(ii) and (6) and the Second Schedule, a member’s declared income for the relevant year 2020, 2021 or 2022 is the member’s self‑employment income declared in accordance with paragraph (3).
(3)  For the purposes of paragraphs (1) and (2) and regulations 6(1)(f), 7(2)(c) and 7A(2)(f), a member must declare the member’s self‑employment income —
(a)to the Comptroller, on or before 31 December of the second year following the relevant year in the form and manner required by the Comptroller; or
(b)to the Board, if the member is not required to declare the member’s self‑employment income to the Comptroller, on or before 31 December of the second year following the relevant year in the form and manner required by the Board.
(4)  For the purposes of regulations 5(2)(b), 6(1)(f)(ii), (g)(iii) and (j)(iv) and (v) and (2)(a) and 7B(2)(f) and (k) and (3)(a)(ii) and the Second Schedule, a member’s notified income for the relevant year 2023 or 2024 is the member’s self‑employment income for that year that is notified by the Comptroller to the Board.
PART 3
ELIGIBILITY CRITERIA FOR RELEVANT MONTHS IN
APPLICABLE YEAR 2025 AND LATER OR
FOR RELEVANT YEAR 2025 AND LATER
Eligible employee
8AA.  A member is an eligible employee for a relevant month in an applicable year (that is 2025 or later) if the member —
(a)worked as an employee (and not also as a platform worker) in the relevant month; and
(b)satisfies the following requirements, except any requirement that is waived under regulation 10:
(i)the requirements in regulation 8AF;
(ii)subject to regulation 8AI, the member’s total wages for the relevant month is at least $500 and not more than $3,000;
(iii)the member’s average monthly income computed in accordance with regulation 8AG(1) is not more than $3,000.
Eligible Group A worker
8AB.  A member is an eligible Group A worker for a relevant month in an applicable year (that is 2025 or later) if the member —
(a)being a Group A worker, worked as a platform worker (and not also as an employee) in the relevant month; and
(b)satisfies the following requirements, except any requirement that is waived under regulation 10:
(i)the requirements in regulation 8AF;
(ii)subject to regulation 8AI, the member’s total APE for the relevant month is at least $500 and not more than $3,000;
(iii)the member’s average monthly income computed in accordance with regulation 8AG(1) is not more than $3,000.
Eligible Group B worker
8AC.  A member is an eligible Group B worker for a relevant month in an applicable year (that is 2025 or later) if the member —
(a)being a Group B worker, worked as a platform worker (and not also an employee) in the relevant month; and
(b)satisfies the following requirements, except any requirement that is waived under regulation 10:
(i)the requirements in regulation 8AF;
(ii)subject to regulation 8AI, the member’s total APE for the relevant month is at least $500 and not more than $3,000;
(iii)the member’s average monthly income computed in accordance with regulation 8AG(1) is not more than $3,000.
Eligible employee‑platform worker
8AD.  A member is an eligible employee‑platform worker for a relevant month in an applicable year (that is 2025 or later) if the member —
(a)worked as an employee, and also as a platform worker, in the relevant month; and
(b)satisfies the following requirements, except any requirement that is waived under regulation 10:
(i)the requirements in regulation 8AF;
(ii)subject to regulation 8AI, the aggregate of the member’s total wages and total APE for the relevant month is at least $500 and not more than $3,000;
(iii)the member’s average monthly income computed in accordance with regulation 8AG(1) is not more than $3,000.
Eligible self‑employed person
8AE.—(1)  A member is an eligible self‑employed person for a relevant year (that is 2025 or later) if the member —
(a)worked as a self‑employed person (other than a platform worker) in any month or months in the relevant year; and
(b)satisfies the following requirements, except any requirement that is waived under regulation 10:
(i)the requirements in regulation 8AF;
(ii)the member has notified income for the relevant year;
(iii)the member’s average monthly income computed in accordance with regulation 8AG(2) is at least $500 and not more than $3,000;
(iv)the member pays every contribution which the member must pay under section 9A of the Act, for the relevant year, in accordance with paragraph (2);
(v)the member pays an additional contribution to the member’s medisave account, for the relevant year, in accordance with regulation 8AJ.
(2)  For the purposes of paragraph (1)(b)(iv), the contribution for the relevant year must be paid on or before 31 December of the second year after that year.
(3)  For the purposes of paragraph (1)(b)(v), the additional contribution for the relevant year must be paid on or before 31 December of the second year after that year.
(4)  To avoid doubt —
(a)paragraph (1) applies whether or not the member also worked as an employee, a platform worker or both in any month or months in the relevant year; and
(b)a member’s eligibility to receive any benefit under the Scheme for a relevant year as an eligible self‑employed person is, if he or she also worked as an employee or a platform worker or both in any part of the relevant year, assessed after the member’s eligibility for each relevant month in that year under regulation 8AA, 8AB, 8AC or 8AD, as the case may be.
Common eligibility requirements
8AF.  For the purposes of regulations 8AA(b)(i), 8AB(b)(i), 8AC(b)(i), 8AD(b)(i) and 8AE(1)(b)(i), the requirements are as follows:
(a)the member is a Singapore citizen —
(i)on the last day of the relevant month or 31 December of the relevant year, as the case may be; and
(ii)at the time the benefit for that relevant month or relevant year (as the case may be) is to be paid or credited to the member in accordance with regulations 13A, 13B, 13C, 13D and 13E;
(b)the member —
(i)attains 30 years of age on or before 31 December of the applicable year or relevant year, as the case may be; or
(ii)is a specified member;
(c)the member resides, on 31 December in the year immediately preceding the applicable year or relevant year (as the case may be), in a property with an annual value that is not more than the amount specified for that applicable year or relevant year in the First Schedule;
(d)the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the applicable year or relevant year, as the case may be;
(e)the member’s spouse has an assessable income of not more than $70,000 for the purposes of a notice of assessment under the Income Tax Act 1947 for the year immediately preceding the applicable year or relevant year, as the case may be.
Average monthly income
8AG.—(1)  In regulation 8AA(b)(iii), 8AB(b)(iii), 8AC(b)(iii) or 8AD(b)(iii), “average monthly income” means the amount determined in accordance with the formula  where —
(a)Ep is the member’s total APE (if any) received in the relevant period;
(b)Wp is the member’s total wages (if any) received in the relevant period;
(c)Npy —
(i)is the member’s notified income (if any) for the calendar year preceding the applicable year (called in this sub‑paragraph the preceding year), divided by the number of months in the preceding year in which the member worked as a self‑employed person; and
(ii)is deemed to be zero if the member’s notified income for the preceding year is a negative value;
(d)Ppy is the number of months in the preceding year, falling within the relevant period, in which the member worked as a self‑employed person (if applicable); and
(e)Mp is the total number of months in the relevant period in which the member has worked as one or more of the following:
(i)an employee;
(ii)a self‑employed person (other than a platform worker);
(iii)a platform worker.
(2)  In regulation 8AE(1)(b)(iii), “average monthly income” means the amount determined in accordance with the formula  where —
(a)Ey is the member’s total APE (if any) received in the relevant year;
(b)Wy is the member’s total wages (if any) received in the relevant year;
(c)Ny —
(i)is the member’s notified income for the relevant year; and
(ii)is deemed to be zero if the member’s notified income for the relevant year is a negative value; and
(d)My is the total number of months in the relevant year in which the member has worked as one or more of the following:
(i)a self‑employed person (other than a platform worker);
(ii)an employee;
(iii)a platform worker.
(3)  In this regulation —
(a)a reference to a member’s total APE received in a relevant period or a relevant year —
(i)is a reference to the total APE for each month in the relevant period or relevant year, as the case may be; and
(ii)excludes any APE for a relevant month from a platform operator —
(A)for a Group A worker — of $50 or less; or
(B)for a Group B worker — of $500 or less,
unless the member has paid or received the additional contributions in accordance with regulation 8AI in relation to that APE; and
(b)a reference to a member’s total wages received in a relevant period or a relevant year —
(i)is a reference to the total wages for each month in the relevant period or relevant year, as the case may be; and
(ii)excludes any wages for the relevant month from an employer of $50 or less, unless the member has paid or received the additional contributions in accordance with regulation 8AI in relation to those wages.
Meaning of total wages for relevant month and total APE for relevant month
8AH.  In this Part, Part 5 and the Twelfth, Thirteenth and Fifteenth Schedules —
(a)a member’s total wages for a relevant month —
(i)is the member’s wages for the relevant month from the member’s employer, or from all of the member’s employers if the member has more than one employer; and
(ii)excludes any wages for the relevant month from an employer of $50 or less, unless the member has paid or received the additional contributions in accordance with regulation 8AI in relation to those wages; and
(b)a member’s total APE for a relevant month —
(i)is the member’s APE for the relevant month from the member’s platform operator, or from all of the member’s platform operators if the member has APE from more than one platform operator; and
(ii)where the member —
(A)is a Group A worker who worked as a platform worker in the relevant month — excludes any APE for the relevant month received from a platform operator of $50 or less, unless the member has paid or received the additional contribution in accordance with regulation 8AI in relation to the APE; or
(B)is a Group B worker who worked as a platform worker in the relevant month — excludes any APE for the relevant month received from a platform operator of $500 or less, unless the member has paid or received the additional contribution in accordance with regulation 8AI in relation to the APE.
Additional contributions payable for relevant month
8AI.—(1)  Where a member satisfies all the requirements in regulation 8AA(b) except the requirement in regulation 8AA(b)(ii), but the Board has waived that requirement, the member is an eligible employee for a relevant month if —
(a)the member’s wages as an employee for the relevant month from any one employer is $50 or less; and
(b)an additional contribution is made on the member’s wages from at least one employer mentioned in sub‑paragraph (a) in accordance with paragraph (2) to any account of the member in the Fund as the Minister may direct.
(2)  The amount of the additional contribution mentioned in paragraph (1) for the member’s wages from each employer mentioned in sub‑paragraph (a) is —
(a)$9, where the relevant month is or falls before the member’s 55th birthday month;
(b)$8, where the relevant month is any month after the member’s 55th birthday month, but is or falls before the member’s 60th birthday month;
(c)$6, where the relevant month is any month after the member’s 60th birthday month, but is or falls before the member’s 65th birthday month;
(d)$5, where the relevant month is any month after the member’s 65th birthday month, but is or falls before the member’s 70th birthday month; or
(e)$4, where the relevant month is any month after the member’s 70th birthday month.
(3)  Where a member satisfies all the requirements in regulation 8AB(b) except the requirement in regulation 8AB(b)(ii), but the Board has waived that requirement, the member is an eligible Group A worker for a relevant month if —
(a)the member’s APE as a Group A worker in the relevant month from any one platform operator is $50 or less; and
(b)an additional contribution is made in accordance with paragraph (4) to any account of the member in the Fund as the Minister may direct.
(4)  The amount of the additional contribution mentioned in paragraph (3) is —
(a)$7, where the relevant month is or falls before the member’s 55th birthday month;
(b)$7, where the relevant month is any month after the member’s 55th birthday month, but is or falls before the member’s 60th birthday month;
(c)$7, where the relevant month is any month after the member’s 60th birthday month, but is or falls before the member’s 65th birthday month;
(d)$5, where the relevant month is any month after the member’s 65th birthday month, but is or falls before the member’s 70th birthday month; or
(e)$4, where the relevant month is any month after the member’s 70th birthday month.
(5)  Where a member satisfies all the requirements in regulation 8AC(b) except the requirement in regulation 8AC(b)(ii), but the Board has waived that requirement, the member is an eligible Group B worker for a relevant month if —
(a)the member’s APE as a Group B worker in a relevant month from any one platform operator is $500 or less; and
(b)an additional contribution is made in accordance with paragraph (6) to the member’s medisave account.
(6)  The amount of the additional contribution mentioned in paragraph (5) is the amount specified in the Fifteenth Schedule that corresponds to the member’s age and the sum of the member’s total APE as a Group B worker for all the relevant months in the applicable year.
(7)  Where a member satisfies all the requirements in regulation 8AD(b) except the requirement in regulation 8AD(b)(ii), but the Board has waived that requirement, the member is an eligible employee‑platform worker for a relevant month if —
(a)the requirements in paragraph (1)(a) and (b) are satisfied;
(b)where the member is a Group A worker who worked as a platform worker in that relevant month — the requirements in paragraph (3)(a) and (b) are satisfied; and
(c)where the member is a Group B worker who worked as a platform worker in that relevant month — the requirements in paragraph (5)(a) and (b) are satisfied.
(8)  To avoid doubt, regulations 8AG(3) and 8AH do not apply to references to a member’s wages or APE in a relevant month in this regulation.
Additional contributions payable for relevant year
8AJ.—(1)  The amount of the additional contribution mentioned in regulation 8AE(1)(b)(v) is —
(a)where the member’s notified income for the relevant year is not more than $6,000 —
(i)if the member is below 35 years of age on 1 January of that year — $240;
(ii)if the member has attained 35 years of age but is below 45 years of age on 1 January of that year — $270;
(iii)if the member has attained 45 years of age but is below 50 years of age on 1 January of that year — $300; or
(iv)if the member is 50 years of age or older on 1 January of that year — $315; or
(b)where the member’s notified income for the relevant year is more than $6,000 —
(i)if A exceeds B — the amount determined in accordance with the formula A – B; or
(ii)if A does not exceed B — nil.
(2)  In paragraph (1)(b) —
(a)A is the amount specified in the Second Schedule that corresponds to the member’s age and the member’s notified income for the relevant year; and
(b)B is the amount of the self‑employed contribution and estimated contribution (if any) required to be paid by or for the member for that relevant year.
Notified income
8AK.—(1)  For the purposes of regulations 8AE(1)(b)(ii), 8AG(1)(c) and (2)(c) and 8AJ(1)(a) and (b) and (2)(a), a member’s notified income for a relevant year is the member’s self‑employment income for that year that is notified by the Comptroller to the Board less the member’s total APE for each of the relevant months in that year, if any.
(2)  To avoid doubt, regulations 8AG(3)(a)(ii) and 8AH(b)(ii) do not apply to references to a member’s total APE in a relevant month in this regulation.
 

Archived for legal research. Authoritative version at sso.agc.gov.sg.