Singapore legislation

Section 20

of Inland Revenue Authority of Singapore Act 1992

Section 20

Pension rights, etc., of Government employees to be preserved

(1)

The terms and conditions to be drawn up by the Authority must take into account the salaries and terms and conditions of service, including any accrued rights to leave, enjoyed by the persons transferred to the service of the Authority under section 19 while in the employment of the Government; and any such term or condition relating to the length of service with the Authority must provide for the recognition of service under the Government by the persons so transferred to be service by them under the Authority.

(2)

Nothing in the terms and conditions to be drawn up by the Authority is to adversely affect the conditions that would have been applicable to persons transferred to the service of the Authority as regards any pension, gratuity or allowance payable under the Pensions Act 1956.

(3)

In every case where a person has been transferred to the service of the Authority under section 19, the Government is liable to pay to the Authority such portion of any pension, gratuity or allowance payable to such person on that person’s retirement as the same bears to the proportion which the aggregate amount of that person’s pensionable emoluments during that person’s service with the Government bears to the aggregate amount of that person’s pensionable emoluments during that person’s service under both the Government and the Authority.

(4)

Where any person in the service of the Authority whose case does not fall within the scope of any pension or other schemes established under this section retires or dies in the service of the Authority or is discharged from such service, the Authority may grant to that person or to such other person or persons wholly or partly dependent on that person, as the Authority thinks fit, such gratuity or allowance as the Authority may determine.

(5)

Where any person who is transferred to the service of the Authority under section 19 is a contributor under the Widows’ and Orphans’ Pension Act 1904, that person must for the purposes of that Act continue to make contributions under that Act as if that person had not been transferred to the service of the Authority and for the purposes of that Act that person’s service with the Authority is deemed to be service with the Government.