

On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 18/04/2013.

FIRST SCHEDULE
Rates of Contribution
1. Subject to paragraphs 1A to 7, with effect from 1st September 2012, the contributions payable by the employer and the amount recoverable from the employee’s wages are as follows:
(a)
where the employee is not more than 55 years of age:
(b)
where the employee is above 55 years of age:
1A. Subject to paragraphs 1E to 7, with effect from 1st September 2012, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates), during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows:
(a)
where the employee is not more than 55 years of age:
(b)
where the employee is above 55 years of age:
1B. Subject to paragraphs 1E to 7, with effect from 1st September 2012, the contributions payable by the employer (at graduated rates) and the amount recoverable from the employee’s wages (at graduated rates), during the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows:
(a)
where the employee is not more than 55 years of age:
(b)
where the employee is above 55 years of age:
1C. Subject to paragraphs 1E to 7, with effect from 1st September 2012, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates), during the period beginning on the date the employee becomes a permanent resident and ending on the last day of the first anniversary month, are as follows:
(a)
where the employee is not more than 55 years of age:
(b)
where the employee is above 55 years of age:
1D. Subject to paragraphs 1E to 7, with effect from 1st September 2012, the contributions payable by the employer (at full rates) and the amount recoverable from the employee’s wages (at graduated rates), for the period beginning on the first day of the calendar month following the first anniversary month and ending on the last day of the second anniversary month, are as follows:
(a)
where the employee is not more than 55 years of age:
(b)
where the employee is above 55 years of age:
1E. Subject to paragraphs 1F to 7, where a foreign employee becomes a permanent resident after 1st March 2009 but before 1st March 2011, or where a person becomes a permanent resident after 1st March 2009 but before 1st March 2011 and subsequently becomes an employee, the contributions payable in respect of that employee during the period beginning on 1st March 2011 and ending on the last day of the second anniversary month, shall be in accordance with the rates of contributions set out in paragraphs 1A and 1B.
1F. Subject to paragraphs 1H to 7, where the employer and the employee who is a permanent resident have agreed on or after 1st March 2011 —
(a)
in a case where the contributions payable in respect of that employee would (but for this paragraph) have been in accordance with paragraph 1A, that those contributions shall be in accordance with the rates set out in paragraph 1 or 1C instead; or
(b)
in a case where the contributions payable in respect of that employee would (but for this paragraph) have been in accordance with paragraph 1B, that those contributions shall be in accordance with the rates set out in paragraph 1 or 1D instead,
and have, in the manner determined by the Board, informed the Board of such agreement, then the agreed rates of contribution shall apply in respect of that employee until —
(i)
the employee leaves the employment of the employer; or
(ii)
the agreement expires or is lawfully terminated,
whichever is the earlier.
1G. Notwithstanding anything in this Schedule, where any agreement —
(a)
was entered into on or after 1st October 2002 between an employer and an employee who is a permanent resident under regulation 5 of the revoked Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21, 2010 Ed.) in relation to the contributions payable in respect of that employee; and
(b)
was in force immediately before 1st March 2011,
then —
(i)
if the agreement is for those contributions to be in accordance with the rates set out in the First Schedule to the Act, the rates in this Schedule shall continue to apply in relation to that employee; or
(ii)
if the agreement is for those contributions to be in accordance with the rates set out in paragraphs 3 and 4 of the Schedule to those Regulations, the rates set out in paragraphs 1C and 1D of this Schedule shall 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.
1H. Notwithstanding anything in this Schedule, where any agreement —
(a)
was entered into before 1st October 2002 between an employer and an employee who is a permanent resident under regulation 3(2)(b) of the revoked Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21, 1998 Ed.) in relation to the contributions payable in respect of that employee; and
(b)
was in force immediately before 1st March 2011, or
then the agreed rates of the contribution shall 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. No contributions shall be payable by an employer on the additional wages in a year which are in excess of the applicable amount less the amount of ordinary wages for that year.
3. Where the additional wages of an employee, other than an employee referred to in paragraph 7, are paid at any time before the relevant time and before the amount of his ordinary wages for that year is computed, no contributions shall be payable by an employer on the additional wages which are in excess of an amount computed as follows: the applicable amount less —
(a)
the ordinary wages of the employee for the preceding year; and
(b)
the additional wages of the employee already paid for the current year.
3A. Where the additional wages of an employee referred to in paragraph 7 are paid at any time before the relevant time and before the amount of his ordinary wages for that year is computed, no contributions shall be payable by an employer on the additional wages which are in excess of the amount computed in the manner prescribed in the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011).
4.—(1) Where the contributions on additional wages for any year have been paid at any time before the relevant time and before the amount of ordinary wages for that year is computed, the amount of contributions payable on the additional wages for that year shall be recomputed at the relevant time, subject to the limit in paragraph 2.
(2) Where the contributions on additional wages recomputed under sub-paragraph (1) exceed the contributions already paid on additional wages for that year, the employer shall contribute the difference to the Fund at the relevant time, subject to the limit in paragraph 2.
(3) Where the employer is required to make additional contributions under sub-paragraph (2), he shall be entitled to recover from the employee’s wages, at the rate of recovery for additional wages applicable to the employee, the amount of additional contributions paid by the employer under that sub-paragraph.
4A. In computing the amount of ordinary wages for the purposes of paragraphs 2, 3 and 4 —
(a)
for the year beginning 1st January 2011, the amount of ordinary wages for any month which is in excess of —
(i)
$4,500 for the months of January to August; and
(ii)
$5,000 for the months of September to December,
shall be disregarded; and
(b)
for the year beginning 1st January 2012 and every subsequent year, the amount of ordinary wages for any month which is in excess of $5,000 shall be disregarded.
5. For the purpose of this Schedule —
(a)
a person shall be deemed to have attained 35, 50, 55, 60 or 65 years of age on the thirty-fifth, fiftieth, fifty-fifth, sixtieth or sixty-fifth anniversary, respectively, of the day of his birth and the contributions payable in respect of an employee above 35, 50, 55, 60 or 65 years of age shall be payable from the first day of the month following the month in which the employee attains that age;
(b)
the contribution payable by the employer shall be rounded off to the nearest dollar except where the fraction of a dollar is 50 cents, it shall be regarded as a dollar;
(c)
in calculating the amount recoverable by the employer from the employee’s wages, fraction of a dollar shall be ignored;
(d)
“additional wages” means any remuneration other than ordinary wages;
(da)
“applicable amount” —
(i)
in respect of the year beginning 1st January 2011, means the sum of $79,333; and
(ii)
in respect of the year beginning 1st January 2012 and every subsequent year, means the sum of $85,000;
(db)
“first anniversary month” , in relation to an employee who becomes a permanent resident, means the calendar month in which the first anniversary of the day the employee becomes a permanent resident falls;
(dc)
“foreign employee” means an employee who is not a citizen of Singapore or permanent resident;
(dd)
“Relevant Additional Wages”, in relation to an employee, means the amount of any additional wages payable to the employee in a calendar month;
(e)
“ordinary wages for the month” means the amount of remuneration due or granted wholly or exclusively in respect of employment during that month and payable before the due date for the payment of contribution for that month;
(ea)
“relevant time” means the end of the current year or the last month of the employee’s employment with that employer, as the case may be;
(eb)
“permanent resident” means a person who holds a valid entry permit or re-entry permit issued by the Controller of Immigration under the Immigration Act (Cap. 133);
(ec)
“second anniversary month”, in relation to an employee who becomes a permanent resident, means the calendar month in which the second anniversary of the day the employee becomes a permanent resident falls;
(f)
“Total Wages”, in relation to an employee, means the total amount of the employee’s ordinary wages for a calendar month and any additional wages payable to him in that same month;
(g)
[Deleted by S 657/2003 wef 01/01/2004]
(h)
“year” means the period beginning on 1st January and ending on 31st December.
6. The rates of contribution specified in paragraph 1 shall not apply to the employees of the following:
(1)
The managers of any aided school other than a school that is set out in the Schedule to the Education (Grant-in-Aid) Regulations (Cap. 87, Rg 3).
(2)
Accounting and Corporate Regulatory Authority.
(3)
Agency for Science, Technology and Research (A*Star).
(4)
Agri-Food and Veterinary Authority of Singapore.
(5)
Board of Architects.
(6)
Building and Construction Authority.
(6A)
Casino Regulatory Authority of Singapore.
(7)
Central Provident Fund Board.
(8)
Civil Aviation Authority of Singapore.
(9)
Civil Service College.
(10)
Competition Commission of Singapore.
(11)
Council for Private Education.
(11A)
Council for Estate Agencies.
(12)
Defence Science and Technology Agency.
(13)
Economic Development Board.
(14)
Energy Market Authority of Singapore.
(15)
Health Promotion Board.
(16)
Health Sciences Authority.
(17)
Hindu Advisory Board.
(18)
Hindu Endowments Board.
(19)
Hotels Licensing Board.
(20)
Housing and Development Board.
(21)
Info-communications Development Authority of Singapore.
(22)
Inland Revenue Authority of Singapore.
(23)
Institute of Southeast Asian Studies.
(24)
Institute of Technical Education, Singapore.
(25)
Intellectual Property Office of Singapore.
(26)
International Enterprise Singapore Board.
(27)
Jurong Town Corporation.
(28)
Land Transport Authority of Singapore.
(29)
Majlis Ugama Islam, Singapura.
(30)
Maritime and Port Authority of Singapore.
(31)
Media Development Authority of Singapore.
(32)
Monetary Authority of Singapore.
(33)
Nanyang Polytechnic.
(34)
[Deleted by S 193/2006 wef 01/04/2006]
(35)
National Arts Council.
(36)
National Council of Social Service.
(37)
National Environment Agency.
(38)
National Heritage Board.
(39)
National Institute of Education.
(40)
National Library Board.
(41)
National Parks Board.
(42)
[Deleted by S 193/2006 wef 01/04/2006]
(43)
Ngee Ann Polytechnic.
(44)
People’s Association.
(45)
[Deleted by Act 16/2009 wef 01/07/2009]
(46)
Professional Engineers Board.
(47)
Public Transport Council.
(48)
Public Utilities Board.
(49)
Republic Polytechnic.
(50)
Science Centre Board.
(51)
Sentosa Development Corporation.
(52)
Sikh Advisory Board.
(53)
Singapore Corporation of Rehabilitative Enterprises.
(54)
Singapore Dental Council.
(55)
Singapore Examinations and Assessment Board.
(56)
Singapore Labour Foundation.
(57)
Singapore Land Authority.
(58)
Singapore Medical Council.
(59)
Singapore Nursing Board.
(60)
Singapore Pharmacy Board.
(61)
Singapore Polytechnic.
(62)
Singapore Sports Council.
(63)
Singapore Totalisator Board.
(64)
Singapore Tourism Board.
(65)
Singapore Workforce Development Agency.
(66)
Specialist Accreditation Board.
(67)
Standards, Productivity and Innovation Board (Spring Singapore).
(68)
Temasek Polytechnic.
(69)
Traditional Chinese Medicine Practitioners Board.
(70)
Urban Redevelopment Authority.
7. Contributions shall be payable for and recoverable from the wages of such employees who are —
(a)
employees of the Government;
(b)
employees of a statutory body; and
(c)
persons employed in an aided school by the managers of the school, other than a school that is set out in the Schedule to the Education (Grant-in-Aid) Regulations (Cap. 87, Rg 3),
at the rates prescribed in the Central Provident Fund (Public Sector Employees) Regulations 2011 (G.N. No. S 106/2011).







