Singapore legislation
Section 12AD
Section 12AD
Reimbursement from, or payment by, Government for adoption leave
(1)
Subject to subsection (2) and any regulations made under section 20, where a female employee who takes adoption leave in respect of a child has received payment from her employer at her gross rate of pay under section 12AA(4), the employer is entitled to claim reimbursement from the Government —
if the making of the employee’s application to adopt that child, or the issue of a dependant’s pass in respect of that child, is the employee’s first or second specified event, for —
the amount paid to the employee under section 12AA(4) for the period after the first 4 weeks of adoption leave taken by the employee; and
any contribution made by the employer under the Central Provident Fund Act 1953 in respect of the amount mentioned in sub‑paragraph (i) which is not recoverable from the employee’s wages; and
if the making of the employee’s application to adopt that child, or the issue of a dependant’s pass in respect of that child, is the employee’s third or subsequent specified event, for —
the amount paid to the employee under section 12AA(4) for the whole period of adoption leave taken by the employee; and
any contribution made by the employer under the Central Provident Fund Act 1953 in respect of the amount mentioned in sub‑paragraph (i) which is not recoverable from the employee’s wages.
(2)
The reimbursement that an employer is entitled to claim from the Government under subsection (1) in respect of a female employee is an amount that does not exceed —
where subsection (1)(a) applies —
$10,000 for every period equal in duration to 4 times the employee’s weekly index or every 24 days, whichever is the lower, after the first 4 weeks of adoption leave taken by the female employee; and
a total of $20,000; or
where subsection (1)(b) applies —
$10,000 for every period equal in duration to 4 times the employee’s weekly index or every 24 days, whichever is the lower, of adoption leave taken by the female employee; and
a total of $30,000.
(3)
Where an employer makes payment to a female employee in relation to whom the requirements of subsection (4) are satisfied, in respect of her absence from work for the adoption of a child, the Government may reimburse the employer an amount that does not exceed —
if the making of the application to adopt that child, or the issue of a dependant’s pass in respect of that child, is the employee’s first or second specified event — each of the amounts mentioned in subsection (2)(a)(i) and (ii); and
if the making of the application to adopt that child, or the issue of a dependant’s pass in respect of that child, is the employee’s third or subsequent specified event — each of the amounts mentioned in subsection (2)(b)(i) and (ii).
(4)
For the purposes of subsection (3), the requirements are all of the following:
the eligibility date of the application to adopt the child is on or after 1 November 2021;
the requirements of section 12AC(1)(d), (e) and (f) are satisfied, but not the requirements of section 12AC(1)(b);
the female employee’s absence from work commences on or after the eligibility date of the application to adopt the child;
the female employee’s absence from work occurs within 12 months commencing on the date of birth of the child.