Singapore legislation
Schedule 2
Schedule 2
(Section 201 (5))
SECOND SCHEDULE(Section 201 (5))Act. Amendments. The Republic of Singapore Independence Act, 1965. (Act 9 of 1965). In section 8, delete subsection (3).The Finance Act. (Cap. 139). In section 12, delete the definition of “payroll” and substitute the following: —“ “payroll” means the total remuneration paid by or on behalf of an employer to his employees in any month and includes a proportion of the civilian remuneration that an employer is liable to pay to his employee who is required to report for reserve service pursuant to paragraph (b) of section 14 or for mobilised service pursuant to section 18 of the Enlishment Act (Cap. 229) by virtue of section 24 of that Act.”.The Enlistment Act. (Cap. 229). In section 2, delete the definition of “proper authority” and substitute the following: —“ “proper authority” means the Armed Forces Council and any person or body appointed by it by name or by office for the purposes of the whole or any Part of this Act;”.In section 19, delete subsection (1) and substitute the following: —“(1) Any person may apply to the proper authority to be enlisted for regular service in the Singapore Armed Forces established under the Singapore Armed Forces Act, 1972 (Act of 1972).”.In subsection (1) of section 21, insert after the words “full-time” in the fourth line thereof the expression “, reserve” and at the end thereof insert the words “except where that person has been required to perform further reserve service pursuant to subsection (14) of section 114 of the Singapore Armed Forces Act, 1972, in which event an employer may at his discretion reinstate that person”.In subsection (1) of section 22, insert at the end thereof “unless that person has assumed duties or liabilities in connection with additional reserve service under a punishment imposed by a court pursuant to subsection (14) of section 114 of the Singapore Armed Forces Act, 1972, in which event an employer may at his discretion dismiss that person”.Delete section 24 and substitute the following: —“Loss of salary and wages 24.—
The employer of a person required to report for reserve service pursuant to paragraph (b) of section 14 of this Act or for mobilised service pursuant to section 18 of this Act shall continue to be liable to pay such person at a rate equivalent to his usual rate of civilian remuneration less the amount of any remuneration due to him in respect of such service. (2) Any employer who has paid any sum pursuant to subsection (1) of this section shall, subject to any regulations which may be made by the Minister, be entitled, upon the production of such evidence as the designated authority may require, to claim reimbursement of such sum from the designated authority by deductions from the payroll tax which such employer is liable to pay under the provisions of Part III of the Finance Act (Cap. 139). (3) Where a person is required to perform further reserve service pursuant to subsection (14) of section 114 of the Singapore Armed Forces Act, 1972, his employer shall, subject to this subsection, continue to be liable to pay such person, at a rate equivalent to his usual rate of civilian remuneration less the amount of any remuneration due to him in respect of such further reserve service except that —
where such a person is gainfully employed under a contract of service by two or more employers each of the employers concerned shall be liable to pay the difference between his civilian remuneration and his service remuneration in the proportion that the civilian remuneration paid by each of the employer bears to the total civilian remuneration that the reservist receives from all his employers;
where such a person is self employed as well as gainfully employed under a contract of service his employer shall only be liable to pay the difference between his civilian remuneration and his service remuneration in the proportion that the civilian remuneration paid by his employer bears to the total amount received by the reservist from his civilian remuneration. (4) An employer who has paid any sum pursuant to subsection (3) of this section shall not be entitled to claim reimbursement thereof from the designated authority by deduction from the payroll tax which such employer is liable to pay under Part III of the Finance Act (Cap. 139). (5) Subject to regulations made by the Minister, an employer may claim from the designated authority from monies to be provided by Parliament —
in the case where he is not liable to pay payroll tax, reimbursement of the whole of any sum paid pursuant to subsection (1) of this section;
in the case where his payroll tax over a period of time to be specified in regulations is insufficient to reimburse him for the sum paid by him pursuant to subsection (1) of this section, reimbursement of the balance of any such sum. (6) Subject to such conditions, restrictions or limitations as the Minister may by regulations provide, any person who —
is performing service pursuant to paragraph (b) of section 14 of this Act; or
is performing service pursuant to section 18 of this Act,and who immediately prior to the performance of such service was —
self-employed;
self-employed as well as gainfully employed under a contract of service; or
gainfully employed by two or more employers,shall be entitled to claim reimbursement of any amount by which his civilian remuneration is reduced as a result of being required to perform such service less any service remuneration to which he is entitled in respect of such service and the designated authority may pay such claims from monies to be provided by Parliament. (7) In this section —“designated authority” means such person as the Minister may designate for the purposes of this section;“civilian remuneration” means remuneration including allowances ordinarily regarded as forming part of such remuneration derived from gainful employment which a person would have received had he not been required to perform service under paragraph (b) of section 14 or section 18 of this Act or subsection (14) of section 114 of the Singapore Armed Forces Act, 1972 but shall not include bonuses or ex-gratia payments. (8) If any dispute arises between the designated authority and any employer under subsection (2) of this section or any person under subsection (5) of this section as to the amount that such employer or such person may claim by way of reimbursement, then, in every such case, the matter shall be referred to the Minister whose decision thereon shall be final. (9) Where under the Central Provident Fund Act (Cap. 121) an employer pays contributions in respect of his employee the employer shall continue to pay the same amount of contributions and at the same rate notwithstanding that his employee is performing service pursuant to section 14 or 18 of this Act or subsection (14) of section 114 of the Singapore Armed Forces Act, 1972 unless the employee has been dismissed under section 22 of this Act on account of his further service under subsection (14) of section 114 of the Singapore Armed Forces Act, 1972.”.The Visiting Forces Act. (Cap. 237). In subsections (1) and (3) of section 15, delete “sections 109 and 129 of the Singapore Army Act, 1965” and substitute, in each case, “sections 118, 161 and 162 of the Singapore Armed Forces Act, 1972”.In subsection (2) of section 15, delete “sections 109 and 129” and substitute “sections 118, 161 and 162”.In section 16, delete “Singapore Army Act, 1965” and substitute “Singapore Armed Forces Act, 1972”.