Singapore legislation

Clause 14

of Child Development Co-Savings (Amendment No. 2) Bill

Clause 14

Amendment of section 12AD

Section 12AD of the principal Act is amended —

(a)

by deleting subsections (1) and (2) and substituting the following subsections:“(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 —

(a)

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 —

(i)

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

(ii)

any contribution which the employer has made under the Central Provident Fund Act (Cap. 36) in respect of the amount mentioned in sub‑paragraph (i) which is not recoverable from the employee’s wages; and

(b)

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 —

(i)

the amount paid to the employee under section 12AA(4) for the whole period of adoption leave taken by the employee; and

(ii)

any contribution which the employer has made under the Central Provident Fund Act 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 —

(a)

where subsection (1)(a) applies —

(i)

does not exceed $10,000 for every 4 weeks or 24 days (as the case may be) after the first 4 weeks of adoption leave taken by the female employee; and

(ii)

does not exceed a total of $20,000; or

(b)

where subsection (1)(b) applies —

(i)

does not exceed $10,000 for every 4 weeks or 24 days (as the case may be) of adoption leave taken by the female employee; and

(ii)

does not exceed a total of $30,000.”; and

(b)

by deleting the word “and” at the end of subsections (3)(b)(i) and (4)(b)(i) and substituting in each case the word “or”.