Singapore legislation

Clause 30

of Child Development Co-Savings (Amendment) Bill

Clause 30

New sections 12N and 12O

The principal Act is amended by inserting, immediately after section 12M, the following sections: “Recovery by employer or Government due to defaulting event12N.—

(1)

Where an employer (not being the Government) —

(a)

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

(b)

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. (2) Where an employer (not being the Government) has made any payment to an employee under a relevant statutory provision in respect of the employee’s adoption of a child and a defaulting event mentioned in paragraph (f) of the definition of “defaulting event” in subsection (9) occurs after the payment has been made, the employer may —

(a)

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

(b)

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.(3) However, if the employer mentioned in subsection (1) fails to recover the whole or any part of the payment from the employee, the Government may reimburse the employer for the whole or any part of that payment if the Government is satisfied that —

(a)

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

(b)

that payment was not made on account of a defaulting event caused or permitted to be caused by the employer.(4) Where the Government has reimbursed an employer under a relevant statutory provision in respect of any payment made by the employer to the employer’s employee and the employer recovers the payment or any part of it directly from the employee —

(a)

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: (i)the date the amount is so recovered;

(ii)

the date the employer receives the amount reimbursed; and

(b)

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

(i)

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

(ii)

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

(iii)

make a deduction under sub‑paragraph (ii) and recover any amount that remains outstanding after the deduction from the employer as a civil debt.(5) An employer who contravenes subsection (4)(a) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000.(6) Despite anything in section 12B, where any amount has been paid by an employer to an employee under that section, and the Government has refused under section 12C(3) or (4) or 12CA(3) or (4) to reimburse the employer for that amount —

(a)

the employer may recover that amount directly from the employee; and (b)the recovery of that amount by the employer is not to be treated as a contravention of section 12B(9).(7) Where the Government (as an employer or otherwise) has, on account of a defaulting event —

(a)

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

(b)

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 —

(c)

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

(e)

make a deduction under paragraph (d) and recover any amount that remains outstanding after the deduction from the relevant payee as a civil debt.(8) Where —

(a)

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 (b)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 —

(c)

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; (d)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 —

(i)

under the same or a different relevant statutory provision; and

(ii)

in respect of the same employee; or

(e)

make a deduction under paragraph (d) and recover any amount that remains outstanding after the deduction from the employer as a civil debt.(9) In this section —“defaulting event”, in relation to any payment or reimbursement, means any of the following: (a)an error (however caused); (b)any false or misleading statement, document, or information made or provided by any person;

(c)

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;

(d)

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

(i)

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

(ii)

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;

(e)

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 —

(i)

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

(ii)

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;

(f)

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 —

(i)

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

(ii)

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;“employee” includes a person alleged to be an employee, even though the person is not so employed.(10) In this section and section 12O, “relevant statutory provision” means any of the following provisions: (a)any provision of this Part; (b)section 10A, 12A, 12K, 12KB or 12KC of this Act as in force immediately before 1 January 2017.Recovery by Government in other circumstances12O.—

(1)

The Government may recover from a woman who delivers a child an amount in accordance with regulations made under section 20 if —

(a)

the Government has paid one or more of the following:

(i)

any amount under section 9(5A) in respect of the woman’s delivery of the child;

(ii)

any reimbursement claimed by the woman’s employer under section 10 (whether or not pursuant to an exemption under section 22) for any amount paid to the woman in respect of her delivery of the child;

(iii)

where the woman has made an election under section 12E(5) for the natural father or adoptive father of the child to take shared parental leave or claim lost income in respect of the child —

(A)

any reimbursement claimed by the father’s employer under section 12G (whether or not pursuant to an exemption under section 22) for any amount paid to the father under section 12E(2) for shared parental leave taken in respect of the child; or

(B)

any amount of lost income claimed by the father under section 12E(3) (whether or not pursuant to an exemption under section 22) for ceasing to be actively engaged in his trade, business, profession or vocation in respect of the child; and

(b)

either of the following applies:

(i)

the total period of absence from work under section 9(1), (1A) or (1B) or section 12E(2) and cessation of active engagement in trade, business, profession or vocation under section 12E(3) to which the payment by the Government under paragraph (a) relates, exceeds —

(A)

56 days, if the woman’s confinement during which the child is delivered is the woman’s first or second specified event; or

(B)

112 days, if the woman’s confinement during which the child is delivered is the woman’s third or subsequent specified event;

(ii)

the total amount paid by the Government under paragraph (a) exceeds —

(A)

the amount mentioned in section 9(5A)(a), if the woman’s confinement during which the child is delivered is the woman’s first or second specified event; or

(B)

the amount mentioned in section 9(5A)(b), if the woman’s confinement during which the child is delivered is the woman’s third or subsequent specified event. (2) The Government may recover from a woman an amount in accordance with regulations made under section 20 if, in relation to the woman’s adoption of a child —

(a)

the Government has paid one or more of the following:

(i)

any amount under section 12A(2) in respect of the woman’s adoption of the child;

(ii)

any reimbursement claimed by the woman’s employer under section 12AD (whether or not pursuant to an exemption under section 22) for any amount paid to the woman in respect of her adoption of the child;

(iii)

where the woman has made an election under section 12E(5) for the adoptive father of the child to take shared parental leave or claim lost income in respect of the child —

(A)

any reimbursement claimed by the father’s employer under section 12G (whether or not pursuant to an exemption under section 22) for any amount paid to the father under section 12E(2) for shared parental leave taken in respect of the child; or

(B)

any amount of lost income claimed by the father under section 12E(3) (whether or not pursuant to an exemption under section 22) for ceasing to be actively engaged in his trade, business, profession or vocation in respect of the child; and

(b)

either of the following applies:

(i)

the total period of absence from work under section 12AA(1) or section 12E(2) and cessation of active engagement in trade, business, profession or vocation under section 12E(3), to which the payment by the Government under paragraph (a) relates, exceeds —

(A)

56 days, if the woman’s adoption of the child is the woman’s first or second specified event; or

(B)

84 days, if the woman’s adoption of the child is the woman’s third or subsequent specified event;

(ii)

the total amount paid by the Government under paragraph (a) exceeds —

(A)

the amount mentioned in section 12A(2)(a), if the woman’s adoption of the child is the woman’s first or second specified event; or

(B)

the amount mentioned in section 12A(2)(b), if the woman’s adoption of the child is the woman’s third or subsequent specified event.(3) The Government may recover from a man an amount in accordance with regulations made under section 20 if, in relation to the delivery or adoption of a child —

(a)

the Government has paid one or more of the following:

(i)

any amount under section 12HA(2) in respect of the delivery or adoption of a child, whichever is applicable;

(ii)

any reimbursement claimed by the man’s employer under section 12J (whether or not pursuant to an exemption under section 22) for any amount paid to the man in respect of the delivery of the child or the adoption of the child, as the case may be; and

(b)

either of the following applies:

(i)

the total period of absence from work under section 12H(1) to which the payment by the Government under paragraph (a) relates, exceeds 14 days;

(ii)

the total amount paid by the Government under paragraph (a) exceeds the amount mentioned in section 12HA(2).(4) For the purposes of subsections (1), (2) and (3), the Government may recover the amount concerned from the woman or man (as the case may be) as a civil debt or by deducting the amount concerned from any subsequent payment made by the Government to the woman or man concerned (as the case may be) under any relevant statutory provision.”.