Platform Workers (Platform Worker Records and Earnings Slips) Regulations 2024

No. S 1009

Platform Workers Act 2024

Platform Workers
(Platform Worker Records and Earnings Slips)
Regulations 2024

In exercise of the powers conferred by section 96 of the Platform Workers Act 2024, the Minister for Manpower makes the following Regulations:

Citation and commencement

1.  These Regulations are the Platform Workers (Platform Worker Records and Earnings Slips) Regulations 2024 and come into operation on 1 January 2025.

Definitions

2.  In these Regulations —

“earnings period”, in relation to a platform worker, means the period, determined by a platform operator, in respect of which the earnings of the platform worker from his or her provision of a platform service for the platform operator are payable;

“identity card”, for an individual, means an identity card issued to the individual under the National Registration Act 1965;

“specified record” means a record made and kept under section 13(1) of the Act.

Application of Regulations

3.  These Regulations apply to and in relation to every platform worker, and every individual who becomes a platform worker on or after 1 January 2025.

Platform worker records — content

4.—(1)  For the purposes of section 13(1) of the Act, the prescribed particulars that must be contained in the specified records made by a platform operator are all the matters specified in the First Schedule.

(2)  Every specified record relating to a platform worker of a platform operator must be made, starting from —

(a) 1 January 2025; or

(b) the first day on which the platform worker provides a platform service for the platform operator, if that day is after 1 January 2025.

Platform worker records — retention period

5.—(1)  For the purposes of section 13(1) of the Act —

(a) the record retention period for a specified record relating to a platform worker of a platform operator is, for each entry made to a platform worker record, a period of 2 years after the entry is made; and

(b) the record retention period for a specified record relating to a former platform worker of a platform operator is a period of 2 years after the date of the last task performed by the former platform worker for the platform operator.

(2)  In paragraph (1), “former platform worker” has the meaning given by section 13(1)(b) of the Act.

Earnings slip — time of giving

6.  For the purposes of section 14(1) of the Act, a platform operator must give to a platform worker an earnings slip within the following time:

(a) if the earnings slip is in respect of one task performed by the platform worker for the platform operator — not later than 2 months starting on the date the platform worker performed the task;

(b) if the earnings slip is in respect of 2 or more tasks performed by the platform worker for the platform operator — not later than 2 months starting on the date the platform worker performed the earliest task to which the earnings slip relates.

Earnings slip — content

7.  For the purposes of section 14(3) of the Act, an earnings slip must —

(a) include a statement to the effect that it is a document in respect of the earnings of a platform worker; and

(b) contain all the information specified in the Second Schedule.

FIRST SCHEDULE

Regulation 4(1)

Particulars to be contained in specified record

1. Platform worker’s personal particulars consisting of the following:

(a) name as specified on the platform worker’s identity card or passport;

(b) date of birth;

(c) identity card number.

2. Platform worker’s earnings record consisting of the following:

(a) first and last days of each earnings period;

(b) amount of earnings paid to platform worker during each earnings period, including (if applicable) amount of allowances and other additional payments during each earnings period;

(c) amount deducted from earnings of platform worker for each earnings period for contributions in accordance with the Central Provident Fund Act 1953 in respect of platform worker;

(d) if applicable, amount refunded to platform worker in accordance with paragraph 13(3) of the Fourth Schedule to the Central Provident Fund Act 1953;

(e) if applicable, amount of any other deductions from earnings of platform worker during each earnings period;

(f) net amount paid to platform worker for each earnings period;

(g) date of issue of every earnings slip.

SECOND SCHEDULE

Regulation 7(b)

Information in earnings slip

1. Platform operator’s name —

(a) for a platform operator who is an individual, as specified on the identity card or passport of the platform operator; or

(b) for a platform operator that is not an individual —

(i) as specified on any register or official record kept under any written law; or

(ii) where sub-paragraph (i) is not applicable, the name in which the platform operator entered into a platform work agreement with the platform worker.

2. Platform operator’s trade name if different from that in item 1.

3. Platform worker’s name as specified on the platform worker’s identity card or passport.

4. Platform worker’s earnings record consisting of the following:

(a) first and last days of each earnings period;

(b) amount of earnings paid to platform worker during each earnings period, including (if applicable) amount of allowances and other additional payments during each earnings period;

(c) amount deducted from earnings of platform worker for each earnings period for contributions in accordance with the Central Provident Fund Act 1953 in respect of platform worker;

(d) if applicable, amount refunded to platform worker in accordance with paragraph 13(3) of the Fourth Schedule to the Central Provident Fund Act 1953;

(e) if applicable, amount of any other deductions from earnings of platform worker during each earnings period;

(f) net amount paid to platform worker for each earnings period;

(g) date of issue of every earnings slip.

Made on 19 December 2024.

NG CHEE KHERN

Permanent Secretary,
Ministry of Manpower,
Singapore.

[HQ/Legis/PWAct/Dec2024_3d; AG/LEGIS/SL/232D/2020/7]

(To be presented to Parliament under section 96(4) of the Platform Workers Act 2024).