Section 77

to prescribe the date on which, or month in which, a person born on 29 February is deemed to attain a particular age in any year for the purposes of this Act, including different dates or months for different purposes;

to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remain in the Fund;

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;

to provide that where an employee is employed in a specified employment a person specified as the principal employer is deemed to be the person’s employer for the purposes of this Act even though the principal employer is not the immediate employer of the employee;

to prescribe for the purposes of section 9A or 9B any of the following:

the classes of collectors who must pay estimated contributions in respect of any class of revenue payments due to any class of self‑employed persons;

for voluntary contributions to the Fund by or for self‑employed persons and any modification in relation to the application of section 13B to those voluntary contributions;

to provide that the Comptroller of Income Tax, appointed under the Income Tax Act 1947, may transmit to the Board such information, documents or records as may be required to enable the incomes of the self‑employed persons and the amount of estimated contribution payable by collectors 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;

to provide that the Board may, with the Minister’s approval, 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;

to provide for a member of the Fund to apply, assign or withdraw all or part of the moneys standing to the member’s credit in the Fund, and for the repayment into the member’s account in the Fund of all or part of the moneys applied, assigned or withdrawn —

for the purchase or acquisition of any immovable property;

for the repayment of any loan taken to finance or re‑finance the purchase or acquisition of any immovable property;

for the payment of —

any improvement contribution due to the Housing and Development Board in respect of upgrading works carried out under Part 4A of the Housing and Development Act 1959, or any improvement contribution due to a Town Council in respect of lift upgrading works carried out under Part 4A of the Town Councils Act 1988;

any costs, fees or other incidental expenses arising from such works; and

for the payment of costs, fees or other expenses incurred —

for the purchase or acquisition of an immovable property;

to change the manner of holding of an immovable property from a joint tenancy to a tenancy in common, or vice versa;

for the transfer of any part (but not the whole) of the member’s estate or interest in an immovable property to any other person;

for obtaining any loan to finance or re-finance any purchase or acquisition referred to in sub‑paragraph (A); or

in connection with withdrawals of any money from the Fund;

to provide for a member of the Fund to apply or withdraw all or part of the moneys standing to the member’s credit in the Fund, and for the repayment into the member’s account in the Fund of all or part of the moneys applied or withdrawn —

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

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;

to provide, in respect of medical, psychiatric or other treatment or services received, or to be received, by a member or by the member’s spouse, child or parent or by such other persons as may be prescribed, for —

the withdrawal of money from the medisave account of the member for payment for such treatment or services; and

the repayment of such payment by any person who has received such payment;

to provide for the determination of the following matters or prescribe the person or persons who will make a determination of the following matters:

the circumstances in which any amount standing to the credit of a member in the member’s medisave account is permitted to be withdrawn;

the amount that may be withdrawn from the member’s medisave account for different classes of members;

the manner in which the amount withdrawn from the member’s medisave account may be paid, including by payment to the member’s or another member’s account in the Fund;

the deduction (if any), from the member’s account in the Fund or from the amount mentioned in sub‑paragraph (B) that may be withdrawn, for any costs or expenses charged (including by any third party) for facilitating any payment mentioned in sub‑paragraph (C);

the repayment by any person of all or such part of the amount withdrawn (including the whole of such part, as the Board may determine, of the interest that would have been payable on the amount if the amount had not been so withdrawn) and payment to the Fund of the whole or such part of any reasonable expenses incurred by the Board, or any person or group of persons appointed by the Board or the Minister charged with the responsibility for health, in recovering such sum or interest;

the circumstances in which a repayment mentioned in sub‑paragraph (E) is to be made, the person or persons who are to make the repayment, and the manner in which any such repayment may be made, including by repayment to the member’s or any other person’s medisave account;

the manner in which a member’s dependant is related to the member for the purposes of determining the eligibility to withdraw from the member’s medisave account, which may be different for different classes of members; and

to provide for the Board to retain the amount permitted to be withdrawn under sub‑paragraph (i)(A) and set it off against any amount payable to the member’s account in the Fund mentioned in sub‑paragraph (i)(C);

to provide, in any case where a member or his or her dependant is insured under a medical insurance scheme or other insurance scheme approved by the Minister charged with the responsibility for health, for —

the withdrawal of money from the member’s medisave account for the payment of any premium payable by the member or his or her dependant in respect of the medical insurance scheme or other insurance scheme;

the refund or repayment of any premium paid by the member or his or her dependant in respect of the medical insurance scheme or other insurance scheme, the circumstances under which any such refund will be made, and the determination of the manner in which any such refund or repayment will be made (including the person who will make any such determination); and

the payment of any rebate given in respect of the medical insurance scheme or other insurance scheme, the circumstances under which any such payment will be made, and the determination of the manner in which any such payment will be made (including the person who will make any such determination);

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);

for the purposes of sections 20(1)(b)(iii), (1A)(c), (1B), (1C) and (1D) and 25(1)(a)(iii), (1B)(b) and (1C) to (1H) and, in particular, to provide for the determination of the amount of any periodic instalment referred to in section 20(1)(b)(iii) or (1A)(c) or 25(1)(a)(iii);

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 making such investments 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;

for the purposes of sections 15, 18(1) and (1A) and 18A and, in particular, to —

prescribe the retirement sum referred to in section 15(6)(a), including different retirement sums for different classes of members;

prescribe the method of computing the retirement sum, and provide for certain amounts standing to the credit of a member in the member’s retirement account to be disregarded when determining whether the member has set aside the retirement sum;

for all or any part of the amount so used, transferred or withdrawn (including the whole or such part, as the Board may determine, of the interest that would have been payable on the amount if the amount had not been so used, transferred or withdrawn) to be paid into any account of the member in the Fund;

the circumstances in which the payment is to be made; and

the person who will make the payment;

prescribe the amount which may be withdrawn under section 15(7), and provide for the manner in which that amount may be withdrawn; (iv)without limiting sub‑paragraph (iii), provide for the Board to pay an amount withdrawn by a member under section 15(7) into the member’s account in the Fund, and for the circumstances in which payment will be made to a member in this manner; (v)provide for the payment into a member’s account in the Fund of any payment to the Board of the whole or part of the amount that is secured under section 15(9), (9A), (10), (10A), (11D), (11E) or (11EB), 27C(1) or (2), 27D(1) or (2), 27DA(1) or (2) or 27DB(2) or (4) and for the Board to determine such amount to be paid;

provide for the payment into a member’s retirement account of all or any part of the moneys deposited with an approved bank (including any interest on such moneys deposited) or used to purchase an approved annuity in accordance with section 15, the circumstances in which such payment is to be made and the person who will make such payment;

require the following members or persons to set aside or to top‑up (as the case may be) in the member’s retirement account an amount determined by the Board (not exceeding the amount of the retirement sum applicable to the member and any interest payable on that amount as if it had been set aside in the member’s retirement account when the member attained 55 years of age) if the pension, annuity or other benefit mentioned in sub‑paragraph (A), (B) or (C) (as the case may be) is surrendered or terminated after the member attained 55 years of age:

a member who did not need to comply with section 15(6)(a) by reason of a pension, annuity or other benefit approved by the Board for the purposes of section 15(8)(e);

a member who has a pension, annuity or other benefit approved by the Board that is taken into account in computing the amount of the retirement sum applicable to the member;

any other person, who has an obligation to pay the member mentioned in sub‑paragraph (A) or (B) any amount in respect of the termination or surrender of that member’s pension, annuity or other benefit mentioned in that sub-paragraph;

prescribe the types of transfer or payment that are made into a member’s account in the Fund for which a member may be permitted to withdraw an amount under section 15(8D), and provide for the whole or any part of the interest paid on the amount so withdrawn from the member’s account to be dealt with in all or any of the following manner:

retained in that account;

withdrawn from that account and paid to the member;

transferred to the general moneys of the Fund; and

prescribe the circumstances in which a member may be permitted to use any immovable property to secure the whole or part of the retirement sum applicable to the member;

the method of computing the amount of moneys which may be transferred to or paid into a special account under section 18(3);

the purposes for which any moneys transferred to or paid into a special account under section 18(3) may be applied, the amount which may be applied for each such purpose, and the manner in which any such amount may be withdrawn; and

the method of computing the special account top‑up limit mentioned in section 18B;

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;

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;

[Deleted by Act 23 of 2012](ra)for the purposes of Part 3A and, in particular, to prescribe —

the procedure and requirements for and manner of effecting, and any other matter relating to, the transfer of money standing to the credit of a member to any designated account of his or her spouse;

the procedure and requirements for and manner of effecting, and any other matter relating to, the payment of money standing to the credit of a member to his or her spouse;

any matter relating to the transfer (other than by way of sale) of a member’s estate or interest in any immovable property or HDB flat to his or her spouse pursuant to an order of court;

any matter relating to the transfer of a member’s interest in any investment to his or her spouse under section 27G; and

any matter relating to the sale of a member’s interest in any investment under section 27H;

requirements and contraventions applicable to approved applicants relating to —

access to information on a member’s medisave account;

the accuracy of information in a withdrawal application;

authorisation by or on behalf of a member for an approved applicant to submit a withdrawal application on behalf of the member; and

audits ordered by the Board under section 67B(3), and compliance with the Board’s directions in relation to the audit;

the payment of interest if a financial penalty is not paid within the time specified in a notice to the approved applicant; and

providing for appeals against a decision of the Board to impose a financial penalty or interest for late payment, and the amount of the penalty or interest for late payment imposed, to be made to a panel appointed by the Minister charged with the responsibility for health, and the procedure for making and hearing appeals; and

as are necessary or expedient for giving full effect to the purposes and provisions of this Act.

to provide for —

the return of contributions under this Act, or of any part of those contributions, paid in error; and

the payment of contributions under this Act, or of any part of those contributions, omitted to be paid in error;

to provide for the keeping of books, accounts or records by employers;

to provide for the appointment of medical boards for the purpose of determining whether a member of the Fund satisfies any ground under section 15(2)(d), (e), (f) or (g), (6B)(a), (7A)(a), (b), (c) or (d), (8)(a), (b), (c) or (d), 36(2) or 49(2);

to prescribe the procedure for the withdrawal of amounts from the Fund;

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;

the executing under section 15(6A) or 25(1), on a member’s behalf, of any memorandum under section 25(1); and

where any such memorandum has been executed, or any nomination has been made under section 25(1), by a member or by the court on behalf of a member, the revoking, on the member’s behalf, of that memorandum or nomination, as the case may be;

to prescribe the procedure to be followed when contributions are paid into the Fund;

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;

to prescribe the form and period of any notice to be given by an employee to his or her employer under section 7;

to prescribe the procedure to be followed when any voluntary contribution is paid to the Fund;

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

to prescribe anything which the Board may prescribe under this Act.