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Contents

Long Title

Part I PRELIMINARY

Part II CONTRIBUTIONS TO FUND

Part III WITHDRAWAL OF CONTRIBUTIONS

Part IV HOME PROTECTION INSURANCE SCHEME

Part V DEPENDANTS’ PROTECTION INSURANCE SCHEME

Part VI MEDISHIELD SCHEME

Part VII OFFENCES, PENALTIES AND PROCEEDINGS

Part VIII MISCELLANEOUS

FIRST SCHEDULE Rates of Contribution

SECOND SCHEDULE Financial Provisions

THIRD SCHEDULE Specified Acts Relating to Self-employed Persons

Legislative History

Comparative Table

 
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Regulations and rules
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]