Section 12N

has, on account of a defaulting event, made any payment under a relevant statutory provision to an employee to which the employee is not entitled; and

has not been reimbursed by the Government under a relevant statutory provision for that payment,the employer may recover the payment directly from the employee.

in a case where the Government has refused to reimburse the employer for that payment — recover that payment directly from the employee; or

in a case where the Government has given written notice to the employer of the Government’s intention to recover the whole or any part of the amount reimbursed by the Government to the employer for that payment — recover from the employee any remaining amount of that payment that the Government does not intend to recover.

the employer has failed to so recover despite all reasonable efforts; and

that payment was not made on account of a defaulting event caused or permitted to be caused by the employer.

the employer must refund to the Government the amount of the payment or part of it (as the case may be) recovered from the employee within one month after the later of the following dates:

the date the amount is so recovered;

the date the employer receives the amount reimbursed; and

if the employer fails to refund the amount recovered to the Government under paragraph (a), the Government may —

recover the whole or any part of the amount reimbursed from the employer as a civil debt;

deduct the whole or any part of the amount reimbursed from any subsequent reimbursement to be made by the Government under the same or a different relevant statutory provision to the employer in respect of the same employee; or

make a deduction under sub‑paragraph (ii) and recover any amount that remains outstanding after the deduction from the employer as a civil debt.

the employer may recover that amount directly from the employee; and

the recovery of that amount by the employer is not to be treated as a contravention of section 12B(9).

made any payment under a relevant statutory provision to any employee, self‑employed person or other person (called a relevant payee) to which the relevant payee is not entitled; or

reimbursed an employer under a relevant statutory provision for the whole or any part of the payment made by the employer to a relevant payee (then being an employee of that employer), that ought not to have been reimbursed,the Government may —

recover the whole or any part of the payment from the relevant payee as a civil debt;

deduct the whole or any part of the payment from any subsequent payment to be made under the same or a different relevant statutory provision by the Government to the relevant payee; or

make a deduction under paragraph (d) and recover any amount that remains outstanding after the deduction from the relevant payee as a civil debt.

the Government has, on account of a defaulting event caused or permitted to be caused by an employer, reimbursed the employer under a relevant statutory provision for making a payment in respect of an employee, to which the employer is not entitled; and

the Government has not recovered, or is unable to recover, in accordance with subsection (7)(c), (d) or (e), the whole or any part of the payment for which the reimbursement under paragraph (a) was made,the Government may —

recover the whole or any part of the reimbursement under paragraph (a) (except for any amount recovered by the Government under subsection (7)(c), (d) or (e) in relation to that reimbursement) from the employer as a civil debt;

deduct the whole or any part of the reimbursement under paragraph (a) (except for any amount recovered by the Government under subsection (7)(c), (d) or (e) in relation to that reimbursement) from any subsequent reimbursement to be made by the Government to the employer —

under the same or a different relevant statutory provision; and

in respect of the same employee; or

make a deduction under paragraph (d) and recover any amount that remains outstanding after the deduction from the employer as a civil debt.

an error (however caused);

any false or misleading statement, document, or information made or provided by any person;

in the case of a payment by an employer to an employee under section 12B in respect of any childcare leave or extended childcare leave — the taking of any such leave in excess of the employee’s entitlement, or despite the lack of the employee’s entitlement, under that section;

in the case of a payment by the Government to a person under section 9(5A), 12A(2) or 12HA(2) —

the entitlement to such payment is disqualified under section 9(6), 12A(5) or 12HA(4), whichever is applicable; or

any absence without pay mentioned in section 9(6A), 12A(6) or 12HA(5) (whichever is applicable) ends before the 12‑month period mentioned in the applicable provision;

in the case of any reimbursement made by the Government to an employer, or any payment made by the Government (as an employer or otherwise), under a relevant statutory provision in respect of a person’s application to adopt a child, the child whom that person has applied to adopt —

is not adopted by that person within 12 months commencing on the eligibility date in relation to the application to adopt the child; or

where the child is not a citizen of Singapore by birth, does not become a citizen of Singapore within 6 months commencing on the date the child is adopted by that person;

in the case of a payment made by an employer to the employer’s employee under a relevant statutory provision in respect of the employee’s application to adopt a child —

the events referred to in sub‑paragraph (i) or (ii) of paragraph (e) apply in relation to the child; and

the Government has refused the employer’s claim for reimbursement under a relevant statutory provision, or has given written notice to the employer that the Government intends to recover from that employee the whole or any part of the amount reimbursed by the Government to the employer in respect of that employee;

any provision of this Part;

section 10A, 12A, 12K, 12KB or 12KC of this Act as in force immediately before 1 January 2017.