On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 31/12/2001.
PART VIII
MISCELLANEOUS
68.
—(1) Where —
(a)
a writ of seizure and sale` has been issued in execution of a judgment against an employer and any movable or immovable property or other assets belonging to the employer has been seized or sold or otherwise realised in pursuance of the execution; and
(b)
prior to the payment of the proceeds of the sale or other realisation to an execution creditor, notice has been given to the Sheriff or other officer charged with the execution of the writ by the Board that any sum is due to the Fund,
no part of the proceeds shall be paid to an execution creditor, unless the court issuing the writ has ascertained and provided for the sum due to the Fund at the date of the sale or other realisation.
(2) Where —
(a)
a writ of distress has been issued under the Distress Act (Cap. 84) to distrain the property of a tenant who is an employer and any movable property belonging to the employer is seized in execution of the writ; and
(b)
prior to the payment of the proceeds of the sale or other realisation to the landlord entitled to the distraint, notice has been given to the Sheriff or other officer charged with the execution of the writ by the Board that any sum is due to the Fund,
no part of the proceeds shall be paid to the landlord unless the court issuing the writ has ascertained and provided for the sum due to the Fund at the date of the sale or other realisation.
[30/98]
(3) Where —
(a)
a garnishee order has been issued in execution of a judgment against an employer ; and
(b)
prior to the payment of the amount due or accruing due to the judgment debtor from the garnishee, notice has been given to the garnishee by the Board that any sum is due to the Fund,
no amount of the debt sought to be attached under the garnishee order shall be paid to the execution creditor unless the court issuing the garnishee order has ascertained and provided for the sum due to the Fund at the date the debt is due to be paid.
[30/98]
(4) Where —
(a)
any interest in any place of employment is being sold on the application of a secured creditor under any written law in force for the time being; and
(b)
the Board gives notice to the Sheriff or other officer charged with the conduct of the sale that a sum of money is due by the debtor to the Fund,
the proceeds of the sale shall not be paid to any creditor other than to the Government or a secured creditor unless the court ordering the sale has ascertained and provided for the amount due to the Fund at the date of the sale or unless the court is satisfied that all sums due to the Fund have been paid up to the date of sale.
69. The Minister may from time to time by order exempt any person or class of persons from all or any of the provisions of this Act.
70.
—(1) If the Board is satisfied that an employer has established a welfare scheme which provides for the payment to his employees of pensions, gratuities or other pecuniary or welfare benefits (referred to in this Act as an approved employees’ scheme), the Board shall certify to that effect.
(2) Upon such certification, the amount which such employer shall be liable to contribute to the Fund in respect of any of his employees who has agreed to join such approved employees’ scheme shall be in accordance with such reduced rates as may be prescribed by the Minister for employers who have established approved employees’ schemes and not the rates specified in the First Schedule.
[19/83; 27/92]
(3) The Board may at any time revoke any certificate issued under subsection (1) but without prejudice to anything previously done or omitted to be done by virtue thereof.
[19/83]
(4) An employer who has established a scheme which has been certified as an approved employees’ scheme under subsection (1) shall —
(a)
furnish to the Board such accounts in respect of the scheme, duly audited by an auditor who has been approved as a company auditor under section 9(2) of the Companies Act (Cap. 50) as the Board may require;
(b)
comply with the rules of the scheme and pay such contributions in accordance with such scheme within such periods as the rules of the scheme require;
(c)
obtain the prior permission of the Board to the making of any amendment to the rules of the scheme; and
(d)
furnish such returns to the Board as the Board may prescribe concerning employees who are members of or who have ceased to contribute to the scheme.
[19/83]
(5) Any amendment to the rules of any approved employees’ scheme made without the prior permission of the Board shall, for the purposes of this Act, be void and of no effect.
[19/83]
(6) Section 24(1) and (3A) shall apply —
(a)
to withdrawals or payments of moneys from any approved employees’ scheme;
(b)
to the rights of any member acquired under the rules of any approved employees’ scheme;
(c)
to moneys paid out of any approved employees’ scheme on the death of a member as that section applies to withdrawals from the Fund;
(d)
to rights acquired under this Act; and
(e)
to moneys paid out on the death of a member of the Fund.
[19/83]
(7) Section 24(4) and (6) shall apply —
(a)
to contributions to any approved employees’ scheme and to interest thereon;
(b)
to portions of wages paid as contributions to any approved employees’ scheme as that section applies to contributions to the Fund;
(c)
to interest thereon; and
(d)
to portions of wages paid as contributions to the Fund.
[19/83]
(8) Any person who fails to comply with subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
(9) The court before which any person is convicted for failing to pay contributions into any approved employees’ scheme within such period as the rules of the approved employees’ scheme require may, in addition to such fine, order him to pay the amount of any contributions and any interest due thereon certified by an officer appointed by the Board in that behalf to be due from such person at the date of such conviction.
(10) The amount referred to in subsection (9) may be recovered according to the law for the time being in force for the recovery of fines.
[19/83]
71.
—(1) On the death of any employee who was a member of an approved employees’ scheme, the employer concerned shall pay to the Board any moneys (if any) which such employee is entitled to under the approved employees’ scheme.
(2) Any moneys paid to the Board by the employer shall be disposed of by the Board as if such amount were contributions standing to the credit of the member in the Fund at his death.
[19/83]
(3) Where an employee who is a member of an approved employees’ scheme leaves the service of his employer before attaining the age of 55 years, the employer concerned shall pay to the Board to be placed to the credit of the employee in the Fund the money (if any) payable to such employee under the approved employees’ scheme on the termination of his employment.
[19/83]
72. The Board may, when a public officer is confirmed in a pensionable office in the service of the Government, refund to the Government, in respect of the period before his confirmation, such contributions paid by the Government as have not been recovered from the public officer’s wages and are standing to the credit of the public officer in the Fund, together with the interest thereon.
73. Where, by virtue of his employment as an employee, any member of the Fund has acquired a right to any pecuniary benefit in a provident fund or other scheme, any part or the whole of that benefit may, if the rules of that provident fund or other scheme permit, be transferred to the Fund and treated as an excess contribution paid for him under section 7(4).
74.
—(1) When the Board is satisfied that any amount has been paid in error to the Fund in respect of any person or as interest under section 9, the Board may, subject to subsection (4), refund the amount so paid in error to the person by whom it was paid.
(2) If —
(a)
the refund of any amount paid in error is not claimed within one year of the date on which it was paid; or
(b)
the member in respect of whom the refund of any amount was paid has withdrawn it,
the amount paid in error shall not be refunded but shall be deemed to have been properly paid under the provisions of this Act as interest or for the person in respect of whom it was paid.
(3) If any amount is due to the Fund from the person to whom refund of the amount paid in error would otherwise be made, the Board may retain the whole or any part of the amount paid in error and set it off against such amount as is due.
(4) No refund shall be made and no amount shall be set-off under this section except with the consent of the Board.
(5) The Board may require any person who claims to have paid any amount to the Fund in error to make written application for refund and to furnish such information as the Board may require to determine the amount so paid.
75.
—(1) Subject to this section, where the Board is satisfied that the amount of contributions paid for the year on additional wages exceeds the amount of contributions payable on such additional wages after recomputation in accordance with the First Schedule, the Board may refund the excess contributions, together with any interest payable in respect of the excess contributions under section 6(4), in such manner as the Minister may by regulations prescribe.
[22/90; 27/92]
(2) If any amount is due to the Fund from any person to whom refund of any excess contributions and interest thereon would otherwise be made, the Board may retain the whole or any part of the excess contributions and interest and set them off against such amount as is due.
[22/90]
(3) The Board may require any person who claims to be entitled to any refund under this section or to have paid any excess contributions to the Fund to furnish such information to the Board as may be necessary.
[22/90]
76.
—(1) The Board may, if the Minister is satisfied that it is in the public interest to do so, engage in activities not directly related to the administration of the Fund including, in particular, the compilation of information of a statistical nature or otherwise relating to employers and employees.
(2) For the purpose of subsection (1), the Board may require employers and employees to furnish such particulars as may be necessary.
(3) Notwithstanding the provisions of any written law but subject to any rules made under subsection (4), where a fund for the educational, social or economic advancement of any community has been approved by the Minister for the purposes of this subsection, an employer shall deduct from the monthly wages of an employee who belongs to that community such amount of contributions as may be prescribed and pay such contributions into the fund unless an employee notifies his employer in writing that he does not wish to contribute to the fund.
[3/92]
(4) The Board may, with the approval of the Minister, make such rules as are necessary or expedient for carrying out the provisions of subsection (3) relating to the fund referred to in that subsection and, in particular, such rules may —
(a)
provide for different amounts of contributions to be made by different categories of employees;
(b)
provide for the manner and time of payment and collection of contributions to the fund and any matters incidental thereto;
(c)
provide for the return of any contributions paid in error or for the payment of any contributions omitted to be paid;
(d)
provide for the keeping of books, accounts or records by employers;
(e)
provide, in cases where an employee is employed concurrently by 2 or more employers, for the extent of the obligation of such employers as to payment of contributions to the fund; and
(f)
provide that an employer who fails to deduct any contributions from an employee’s monthly wages or fails to pay such deductions into the fund within the prescribed time shall be guilty of an offence.
[3/92]
77.
—(1) The Minister may, after consulting with the Board, make regulations —
(a)
to provide for the manner of payment, collection and refund of contributions and any matters incidental thereto;
(b)
to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remain in the Fund;
(c)
to provide for the classification of any employment, not being employment under a contract of service or apprenticeship, as an employment in respect of which contributions are payable under the provisions of this Act;
(d)
to provide that where an employee is employed in a specified employment a person specified as the principal employer shall be deemed to be his employer for the purposes of this Act notwithstanding that the principal employer is not the immediate employer of the employee;
(e)
to require such person as the Minister may specify who derives income from any trade, business, profession or vocation, or from any other source or sources as the Minister may prescribe, to contribute to the Fund in respect of such income in such a manner and at such rate as may be prescribed by the Minister;
(f)
to provide that the Comptroller of Income Tax, appointed under the Income Tax Act (Cap. 134), may transmit to the Board such information, documents or records as may be required to enable the incomes of the persons referred to in paragraph (e) to be ascertained and to provide for the Board, its officers and employees, when dealing with the information, documents or records to be bound by the same conditions as to secrecy as are the persons mentioned in section 6 of that Act;
(g)
to provide that the Board may, with the approval of the Minister, appoint any agent (including the Government or any statutory body) for the assessment, collection or recovery of contributions payable under this Act and any interest thereon and that such agent may be delegated such duties, powers and functions of the Board or its officers under this Act as may be prescribed;
(h)
to provide for members of the Fund to apply, assign or withdraw all or part of the contributions and interest standing to their credit in the Fund for the purchase or acquisition of immovable properties or to repay any loan taken to finance or re-finance the purchase or acquisition of immovable properties including the payment of costs, fees or other incidental expenses incurred for the purchase or acquisition of immovable property or for obtaining any loan to finance or re-finance such purchase or acquisition or in connection with withdrawals of any money from the Fund;
(i)
to provide for members of the Fund to apply or withdraw all or part of the contributions and interest standing to their credit in the Fund —
(i)
for the repayment of any loan taken to finance or re-finance the purchase or acquisition of any land (with or without any building thereon) and the cost incurred for the construction of any dwelling-house thereon, including the payment of any cost, fee or other incidental expense incurred for the purchase or acquisition of that land and the construction of the dwelling-house; and
(ii)
for the reimbursement of the cost for the purchase or acquisition of any land (with or without any building thereon) and the construction of any dwelling-house thereon, including the payment of any cost, fee or other incidental expense incurred for the purchase or acquisition of that land and the construction of the dwelling-house;
(j)
with respect to the withdrawal of money from the medisave account of a member for medical treatment or services received by him, his spouse, child, parent or such other persons as may be prescribed;
(k)
with respect to the withdrawal of money from the medisave account of a member for payment of premium payable by the member or his dependant who is insured under a medical insurance schemeapproved by the Minister charged with the responsibility for health;
(l)
to provide for rates of contributions, other than those specified in the First Schedule, in respect of employees declared by the President to be employees for the purposes of this Act by notification in the Gazette under section 2(1);
(m)
to provide for members of the Fund to apply, assign or withdraw all or part of the contributions and interest standing to their credit in the Fund for the purpose of purchasing the stocks and shares of the Singapore Bus Service (1978) Limited, a company incorporated under the provisions of the Companies Act (Cap. 50), subject to such conditions as the Minister may impose;
(n)
to provide for members of the Fund to apply, assign or withdraw all or part of the contributions and interest standing to their credit in the Fund for the purpose of investing in such precious metals and securities as may be approved by the Minister, or for the reimbursement of the cost of the making of any such investments, including the payment of any fees, charges or incidental expenses incurred for such investments;
(o)
to prescribe for the purposes of section 15(6) the minimum sum which is required to be set aside or topped-up by a member at the time of the withdrawal of the sum standing to his credit in the Fund, the method of computing the minimum sum and the amount or manner in which the minimum sum may be withdrawn after a member has attained the age of 60 years or such other age as may be prescribed and different minimum sums may be prescribed for different classes of members, and for the purposes of section 18;
(p)
to prescribe for the purposes of section 15B the manner of application to set aside the additional sum, the conditions on which the additional sum may be set aside, the time at which the additional sum may be set aside, and the amount of and the manner in which the additional sum may be withdrawn;
(q)
to provide for rates of contributions, other than those specified in the First Schedule, in respect of such categories, classes or descriptions of employees as the Minister may specify;
(r)
to provide for members of the Fund to apply or withdraw all or part of the contributions and interest standing to their credit in the Fund for the payment of improvement contributions due to the Housing and Development Board constituted under the Housing and Development Act (Cap. 129) in respect of upgrading works carried out under Part IVA of that Act including the payment of costs, fees or other incidental expenses arising from such works; and
(s)
as are necessary or expedient for giving full effect to the purposes and provisions of this Act.
[19/83; 32/84; 16/86; 5/87; 22/90; 27/92; 29/93; 10/94; 39/2000]
(2) The Board may, in addition to the other duties imposed and powers conferred upon it under this Act, make rules —
(a)
to provide for —
(i)
the return of contributions under this Act, or of any part of those contributions, paid in error; and
(ii)
the payment of contributions under this Act, or of any part of those contributions, omitted to be paid in error;
(b)
to provide for the keeping of books, accounts or records by employers;
(c)
to provide for the appointment of medical boards for the purpose of determining whether a member of the Fund is physically or mentally incapacitated(6B) ;
(d)
to prescribe the procedure for the withdrawal of amounts from the Fund;
(e)
to prescribe the evidence to be produced and the person, officer or authority to whom the evidence is to be produced for the purposes of section 15;
(f)
to prescribe the procedure to be followed when contributions are paid into the Fund;
(g)
to provide, in cases where an employee is employed concurrently by 2 or more employers, the extent of the obligation of those employers as to payment of contributions under this Act;
(h)
to prescribe the form and period of any notice to be given by an employee to his employer under section 7;
(i)
to prescribe the procedure to be followed when any voluntary contribution is paid to the Fund;
(j)
to prescribe the returns to be made and the forms and registers to be used in the carrying out of the provisions of this Act; and
(k)
to prescribe anything which under this Act may be prescribed by the Board.
(3) No withdrawal shall be allowed to any member pursuant to regulations made under subsection (1)(i) unless the construction of his dwelling-house has been completed and a temporary occupation permit in respect of the dwelling-house has been issued by the relevant Government authority.
(4) In subsections (1)(i) and (3), “dwelling-house” means any building which is constructed to be used for human habitation.
[29/93]
78.
—(1) All regulations and rules made under this Act shall, unless it is otherwise provided by those regulations and rules, come into operation on the date of their publication in the Gazette.
(2) Such regulations and rules shall be presented to Parliament as soon as possible after publication.
(3) Such regulations and rules shall remain in force until disapproved or altered by resolution of Parliament.
(4) Any regulation or rule altered by a resolution of Parliament shall come into operation as altered from the date of the passing of the resolution.
79.
—(1) The Minister may, after consulting with the Board, enter into a reciprocal agreement with the government of any other territory in which a fund similar to the Fund has been established and the agreement may provide, amongst other matters, that —
(a)
any period of employment by an employer in the territory of that government shall be treated as a period of employment in Singapore by that employer for the purpose of the definition of “employee” in section 2;
(b)
subject to such conditions as may be laid down in the reciprocal agreement, any amount standing to the credit of any member of the Fund who is employed by any employer in the territory of that government may be transferred to his credit in the fund; and
(c)
any amount standing to the credit in the fund of any person who becomes a member of the Fund may be transferred to his credit in the Fund.
(2) If any such reciprocal agreement containing such provisions is entered into, the definition of employee in section 2 shall be deemed to be modified accordingly, so that —
(a)
no person shall be required to contribute to the Fund in respect of any period during which he was not employed in Singapore;
(b)
no employer shall be required to contribute in respect of any employee during that period; and
(c)
the transfer by the Board of credits to and from the Fund in that manner shall be permitted.
(3) Any reciprocal agreement made under subsection (1) shall be published in the Gazette and shall come into operation on the date of the publication or on such later date as may be provided in the agreement.