Clause 6

The employer of a person who is required to report for —

reserve service pursuant to paragraph (b) of section 14 of this Act; or

reserve service in the Special Constabulary or in the division of the Singapore Armed Forces known as the People’s Defence Force pursuant to paragraph (a) of section 14 of this Act; or

voluntary service in the Special Constabulary or in the division of the Singapore Armed Forces known as the People’s Defence Force pursuant to the Singapore Armed Forces Act, 1972 (Act 7 of 1972) and the regulations made thereunder or the Police Force Act (Cap. 78) and the regulations made thereunder; or

mobilized service,shall continue to be liable to pay such a 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 the provisions of subsection (4) of this section, 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 employers 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 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 any —

reserve service pursuant to paragraph (b) of section 14 of this Act; or

reserve service in the Special Constabulary or in the division of the Singapore Armed Forces known as the People’s Defence Force pursuant to paragraph (a) of section 14 of this Act; or

voluntary service in the division of the Singapore Armed Forces known as the People’s Defence Force pursuant to the Singapore Armed Forces Act, 1972 (Act 7 of 1972) and the regulations made thereunder or in the Special Constabulary pursuant to the Police Force Act (Cap. 78) and the regulations made thereunder; or

mobilized service,and who, immediately prior to the performance of such service was, or is —

self-employed; or

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) If any dispute arises between the designated authority and —

any employer under subsection (2) or (5) of this section; or

any person under subsection (6) 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.(8) 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 any —

service pursuant to section 14 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; or

voluntary service in the division of the Singapore Armed Forces known as the People’s Defence Force pursuant to the Singapore Armed Forces Act, 1972 and the regulations made thereunder or in the Special Constabulary pursuant to the Police Force Act (Cap. 78) and the regulations made thereunder; or

mobilized service.(9) In 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 any —

service under section 14 or 18 of this Act or subsection (14) of section 114 of the Singapore Armed Forces Act, 1972 (Act 7 of 1972); or

voluntary service pursuant to the Singapore Armed Forces Act, 1972 and the regulations made thereunder or the Police Force Act and the regulations made thereunder; or

mobilized service,but shall not include bonuses or ex-gratia payments;“designated authority” means any person designated by the Minister for the purposes of this Act;“mobilized service” includes mobilized service pursuant to section 64 of the Police Force Act;“service” includes any voluntary service with the Singapore Armed Forces or the Special Constabulary;“service remuneration” means any remuneration payable by the Government in respect of any service before any deductions are made under or in accordance with any written law or with any orders or instructions of the Government or of the armed forces.”.