Central Provident Fund (Permanent Residents — Employees) Regulations

Central Provident Fund Act

(Chapter 36, Section 771(q))

Rg 21

G.N. No. S 521/2002

REVISED EDITION 2010

(31st May 2010)

[31st May 2010]

Citation

1. These Regulations may be cited as the Central Provident Fund (Permanent Residents — Employees) Regulations.

Application

2. These Regulations shall not apply to contributions in respect of —

(a)	an employee who is a member of an approved employees’ scheme;
(b)	an employee of the Government;
(c)	a person employed in an aided school by the managers of the aided school as defined in the Central Provident Fund (Statutory Bodies and Aided Schools — Employees) Regulations (Rg 28); and
(d)	an employee of a statutory body specified in regulation 6(2) to (70) of the First Schedule to the Act.

Definitions

3. In these Regulations —

“foreign employee” means an employee who is not a citizen of Singapore or permanent resident;

“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).

Contributions in respect of foreign employees who become permanent residents

4.—(1) Subject to regulations 5 and 6, where a foreign employee becomes a permanent resident after 1st October 2000, the contributions payable in respect of that employee for the prescribed period shall be in accordance with the rates set out in paragraphs 1 and 2 of the Schedule instead of the rates set out in the First Schedule to the Act.

(2) In paragraph (1), “prescribed period” means —

(a)	where the foreign employee becomes a permanent resident on or after 1st October 2002, a period of 2 years from the date he became a permanent resident; or
(b)	where the foreign employee became a permanent resident after 1st October 2000 but before 1st October 2002, the period from 1st October 2002 to the date of expiry of 2 years from the date he became a permanent resident.

Agreements made on or after 1st October 2002

5. Where the employer and the employee who is a permanent resident have agreed that the contributions payable in respect of that employee shall be in accordance with the rates set out in the First Schedule to the Act or paragraphs 3 and 4 of the Schedule and have, in the manner determined by the Board, informed the Board of such agreement, those rates of contributions shall apply in respect of the employee until —

(a)	the employee leaves the employment of the employer; or
(b)	the agreement expires or is lawfully terminated,

whichever is the earlier.

Agreements in force before 1st October 2002

6. Any agreement entered into 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.)¹ in relation to the contributions payable in respect of that employee which was in force immediately before 1st October 2002 shall continue to apply until —

¹The Central Provident Fund (Permanent Residents — Employees) Regulations (Rg 21, 1998 Ed.) was revoked by S 521/2002 with effect from 1st October 2002.

(a)	the employee leaves the employment of the employer; or
(b)	the agreement expires or is lawfully terminated,

whichever is the earlier.

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