Schedule 4

in subsection (1), after the definition of “payout benchmark applicable to the member”, insert —“ “platform earnings”, in relation to a platform worker, means the platform worker’s platform remuneration, but excludes any excluded payments that the Minister may, by notification in the Gazette, specify;“platform operator” has the meaning given by section 4 of the Platform Workers Act 2024;“platform remuneration”, in relation to a platform worker, means the remuneration in money payable to the platform worker in respect of any platform service provided by the platform worker to a service user for a platform operator under a platform work agreement, and includes any bonus earned by the platform worker in respect of the platform service;“platform service”, “platform work agreement”, “platform worker” and “service user” have the respective meanings given by the Platform Workers Act 2024;”;

in subsection (9), replace “has computed the amount of contributions payable by a member or his or her employer in reliance on that subsection,” with “has, in reliance on that subsection, computed the amount of contributions payable by a member or by an employer or a platform operator in respect of a member”; and

in subsection (9)(a) and (b)(i) and (ii), replace “or his or her employer” with “, employer or platform operator”.Amendment of section 52. In the CPF Act, in section 5 —

in subsection (3), replace “In the course of an inspection” with “For the purposes of this Act”;

in subsection (3), replace paragraph (a) with —“(a)enter and search any premises or place where the inspector has reasonable cause to believe that a person is employed or that evidence of the commission of a relevant offence can be found;

in subsection (3)(f)(i), replace “furnished” wherever it appears with “provided”;

replace subsection (3A) with —“(3A) In addition to the powers conferred on him or her under subsection (3), an inspector who has reasonable cause to believe that a relevant offence has been committed may by written notice require any person to —

provide information within the knowledge of that person;

provide any document in the possession, custody or control of that person; or

attend at any place to answer any question,which the inspector considers to be relevant to the investigation of the relevant offence, at any reasonable time and place specified in the notice.(3AA) A person required to provide any document or information or to answer any question under subsection (3) or (3A) must provide the document or information or answer the question (as the case may be) and state truly the facts and circumstances with which that person is acquainted concerning the matter under investigation.”;

replace subsection (3B) with —“(3B) An inspector may inspect, make a copy of or take extracts from any document provided or produced under subsection (3) or (3A), and take possession of the document if, in the inspector’s opinion —

the copying of the document cannot be reasonably done unless possession is taken;

the document may be tampered with unless possession is taken; or

the document may be required as evidence in any proceedings for a relevant offence or in any proceedings for the recovery of moneys due to the Fund.”;

replace subsection (4) with —“(4) Where a document required by an inspector is kept in electronic form —

the power of an inspector in relation to any document under subsection (3) or (3A) includes the power to require a copy of that document to be made available for inspection in legible form; and

subsection (3B) applies to any copy so made available.(4A) In relation to compliance with section 8A —

subsection (3) applies, with the necessary modifications, to a platform operator that is required under section 8A to contribute to the Fund as it applies to an employer;

a reference to wages in subsection (3) is to be construed, with the necessary modifications, as a reference to platform remuneration payable to a platform worker of a platform operator; and

a reference to an employee in subsection (3) is to be construed, with the necessary modifications, as a reference to a platform worker of a platform operator and a reference to employment is to be construed as engagement by the platform operator.(4B) In relation to compliance with section 9A —

subsection (3) applies, with the necessary modifications, to a self‑employed person who is required under section 9A to contribute to the Fund as it applies to an employer; and

a reference to wages in subsection (3) is to be construed as a reference to income of that self‑employed person.(4C) Any copy of or extract from a document made under this section and certified as such by the inspector is admissible as evidence in any proceedings under this Act.”;

in subsection (5)(b), replace “produce any record, certificate, notice or document” with “provide or produce any document”;

in subsection (5), replace paragraph (c) with —“(c)contravenes subsection (3AA) or wilfully withholds any information which that person is required by this section to provide to an inspector or such officer; or”; and

replace subsection (7) with —“(7) In this section —“document” —

means any document (including any record, contract, register, book of accounts or statements of accounts mentioned in subsection (3)(d), (e) or (f)) in any medium; and

includes such a document containing information in digital or electronic form;“relevant offence” means —

an offence under section 7(3) or (5) or 58(1)(b) or (e) committed by an employer;

an offence under section 8A(3) or (5) or 58(1)(b) or (e) committed by a platform operator;

an offence under section 60 committed by any director, manager, secretary or other officer of an employer or a platform operator that committed an offence mentioned in paragraph (a) or (b), as the case may be;

an offence under section 58(1)(d) or (e) committed by a self‑employed person;

an offence under section 58(1)(a) or (c) committed by any person; and

any other offence under this Act prescribed by regulations made under section 77(1) to be a relevant offence.”.Amendment of section 73. In the CPF Act, in section 7 —

replace the section heading with — “Contributions in respect of employees”; and

in subsection (1), delete “section 69 and”.New section 8A4. In the CPF Act, after section 8, insert —“Contributions in respect of platform workers8A.—

Subject to any regulations made under section 77(1), every platform operator must pay to the Fund contributions in accordance with the Fourth Schedule in respect of each platform worker of the platform operator.(2) Subject to subsections (5) and (6), despite the provisions of any written law or any contract to the contrary, a platform operator that is required to pay contributions under subsection (1) in respect of a platform worker is entitled to deduct, from the platform worker’s platform remuneration in respect of a platform service provided by the platform worker for the platform operator, the recoverable amount in accordance with the Fourth Schedule.(3) Where a platform operator —

has deducted any amount from a platform worker’s platform remuneration under subsection (2); and

fails to pay the contributions to which the deducted amount relates to the Fund within the time specified in the Fourth Schedule for the payment of the contributions or within the extended time approved by the Board under subsection (7)(a), if any,the platform operator shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 7 years or to both.(4) Without limiting subsections (1) and (2) and the Fourth Schedule, and subject to section 13B(2) and such terms and conditions as the Board may impose —

a platform worker may at any time contribute voluntarily to the Fund a sum additional to the contributions required under subsection (1); or

a platform operator may at any time pay to the Fund contributions in respect of any platform worker of the platform operator at a rate in excess of the applicable rate specified in the Fourth Schedule.(5) Despite any contract to the contrary, a platform operator is not entitled to recover in any way from a platform worker in respect of contributions payable under this Act any sum in excess of the total amount that the platform operator is permitted to recover under subsection (2) from the platform worker’s platform remuneration and any platform operator that recovers or attempts to recover any greater sum shall be guilty of an offence.(6) A platform operator may deduct the recoverable amount under subsection (2) from the platform worker’s platform remuneration in respect of a platform service provided by the platform worker for the platform operator only within the time specified in the Fourth Schedule for the deduction of the recoverable amount or within the extended time approved by the Board under subsection (7)(a), if any.(7) Subject to the limits (if any) prescribed in the Fourth Schedule, the Board may, on the application of a platform operator —

approve an extended time for the payment of contributions or the deduction of a recoverable amount; or

specify that an option to be in a prescribed class of platform workers mentioned in subsection (8)(d) applies in relation to contributions payable by the platform operator for any alternative months, instead of the month or months prescribed in the Fourth Schedule.(8) The Minister may, by notification in the Gazette, amend the Fourth Schedule and may prescribe in that Schedule —

the computation of aggregate platform earnings;

the different rates of contributions payable in respect of different types of platform earnings and classes of platform operators or platform workers;

the times mentioned in subsections (3)(b) and (6), in respect of different types of platform earnings and classes of platform operators or platform workers;

whether and how a platform worker may opt to be in any class of platform workers, including requiring the Board’s approval, and when the option applies to any platform earnings, contributions and platform operators; and

matters as are necessary or expedient for giving full effect to the purposes and provisions of this section.(9) Sections 9A and 9B do not apply to any platform remuneration paid or payable to a platform worker on or after a date prescribed by regulations made under section 77(1).”.New section 8B5. In the CPF Act, before section 9, insert —“Disclosure and provision of information to facilitate administration of contributions for platform worker8B.—

On or after the date of commencement of paragraph 5 of the Fourth Schedule to the Platform Workers Act 2024, the Board may provide information concerning any platform worker to the following persons for the corresponding purpose:

a platform operator — to pay contributions for a platform worker;

any other person — to enable the platform operator to pay contributions for the platform worker.(2) On or after the date of commencement of paragraph 5 of the Fourth Schedule to the Platform Workers Act 2024, a platform worker must provide information to the Board or persons mentioned in subsection (1) to facilitate the performance of the duties, or the exercise of the powers, of the Board or those persons (as the case may be) in relation to the payment of contributions for the platform worker.”.Amendment of section 96. In the CPF Act, in section 9 —

replace subsection (1) with —“(1) Where the amount of the contributions which an employer or a platform operator is liable to pay under section 7 or 8A (as the case may be) is not paid within such period as may be prescribed, the employer or the platform operator (as the case may be) is liable to pay interest on the amount for every day the amount remains unpaid at the rate and commencing from the date prescribed in regulations made under section 77(1).”; and

in subsection (2), replace “such rate and commencing from such date as may be prescribed” with “the rate and commencing from the date prescribed in regulations made under section 77(1)”.Amendment of section 137. In the CPF Act, in section 13(4), after paragraph (a), insert —“(aa)section 8A;”.Amendment of section 13B8. In the CPF Act, in section 13B(1) and (2), after “section 7(4)”, insert “or 8A(4)”.Amendment of section 249. In the CPF Act, in section 24, after subsection (6), insert —“(7) The bankruptcy of a platform worker does not affect the payment of contributions from the platform remuneration of the platform worker in accordance with the provisions of this Act, but the payment must continue to be made despite the provisions of any written law and the portion of platform remuneration so paid is deemed not to form part of the platform worker’s after‑acquired property.”.Amendment of section 5810. In the CPF Act, in section 58(1)(b), after “employee”, insert “or platform worker”.Amendment of section 58D11. In the CPF Act, in section 58D, replace the section heading with — “Investigators for offence in relation to withdrawal under section 16B or 16C or regulations”.Amendment of section 6112. In the CPF Act, in section 61(2) —

in paragraph (a), after “section 7(5)”, insert “, 8A(5)”; and

in paragraph (b), after “section 7(3) or (5)”, insert “, 8A(3) or (5)”.Amendment of section 61B13. In the CPF Act, in section 61B(1), after “section 7(3)”, insert “, 8A(3)”.Amendment of section 66A14. In the CPF Act, in section 66A, after subsection (1), insert —“(1A) In any proceedings relating to the recovery or non‑payment of contributions under section 8A, a certificate purporting to be issued by the Board certifying the amount of the contributions and interest due thereon and payable by a platform operator is prima facie evidence that the amount of contributions and interest so stated is due and payable by that platform operator as at the date of the certificate.”.Amendment of section 6815. In the CPF Act, in section 68 —

in the section heading, after “employee’s”, insert “, platform worker’s”;

in subsections (1)(a), (2)(a) and (3)(a), after “an employer”, insert “, a platform operator”;

in subsections (1)(a), (2)(a) and (3)(b), after “the employer”, insert “, platform operator”;

in subsection (3)(b), after “that employer”, insert “, platform operator”;

in subsection (4)(a), after “place of employment is being sold”, insert “, or any interest in any place of principal business of a platform operator is being sold,”; and

in subsection (5), after “section 7”, insert “, 8A”.Amendment of section 7616. In the CPF Act, in section 76(1)(b), replace “and employees” with “, employees, platform operators and platform workers”.Amendment of section 7717. In the CPF Act, in section 77 —

in subsection (1)(f), after “collectors”, insert “, and the platform remuneration of platform workers,”; and

in subsection (2)(b), after “employers”, insert “, platform operators or platform workers”.Amendment of First Schedule

in the Schedule heading, after “CONTRIBUTION”, insert “BY EMPLOYERS”; and

in paragraph 5(ebb)(i), after “remuneration”, insert “from employment”.New Fourth Schedule

where the platform earnings are determined for a single task performed by the platform worker in relation to a platform service provided for the platform operator — the percentage corresponding to the exclusive or primary mode of transport used to perform that single task, according to the table;

where the platform earnings are for 2 or more tasks performed by the platform worker in relation to a platform service provided for the platform operator and the platform earnings for each task cannot be determined singly — the lowest of the percentages corresponding to the exclusive or primary mode of transport used to perform each of the tasks, according to the table;

where the platform earnings relate to a period during which the platform worker performed any task or tasks in relation to a platform service provided for the platform operator — the percentage determined in accordance with sub‑paragraph (a) or (b), as the case may be; or

in any other case —

where a mode of transport is recorded by the platform operator — the percentage corresponding to the mode of transport so recorded, according to the table;

where 2 or more modes of transport are recorded by the platform operator — the lowest percentage corresponding to the modes of transport so recorded, according to the table; or

if no mode of transport is recorded by the platform operator — 20%:First columnMode of transportSecond columnPercentage1.By using a motor vehicle other than a motorcycle60%2.By using a personal mobility device, power‑assisted bicycle or motorcycle35%3.On foot, by public transport or by using a bicycle (not being power‑assisted)20%Option by platform worker born before 1 January 19954.—

A platform worker who was born before 1 January 1995 may opt to be a Group A worker.(2) An option under sub‑paragraph (1) must be made in the form and manner required by the Board.(3) An option under sub‑paragraph (1) cannot be withdrawn.Application of Part 35. Part 3 of this Schedule applies to a platform worker (called in this Schedule a Group A worker) —

who was born on or after 1 January 1995; or

who was born before 1 January 1995 and opts to be a Group A worker under paragraph 4(1), subject to paragraphs 6 and 7.

on or before the 15th day of a calendar month — Part 4 of this Schedule continues to apply to any contributions payable by the platform operator and the recoverable amount for that calendar month, as if the platform worker were a Group B worker;

after the 15th day of a calendar month — Part 4 of this Schedule continues to apply to any contributions payable by the platform operator and the recoverable amount for that calendar month and the next calendar month, as if the platform worker were a Group B worker; or

if the Board specifies any alternative months under section 8A(7)(b) — Part 4 of this Schedule continues to apply to any contributions payable by the platform operator and the recoverable amount for those alternative months, as if the platform worker were a Group B worker.

on or before the 15th day of a calendar month — Part 4 of this Schedule applies to any contributions payable by the platform operator and the recoverable amount for that calendar month, as if the platform worker were a Group B worker;

after the 15th day of a calendar month — Part 4 of this Schedule applies to any contributions payable by the platform operator and the recoverable amount for that calendar month and the next calendar month, as if the platform worker were a Group B worker; or

if the Board specifies any alternative months under section 8A(7)(b) — Part 4 of this Schedule continues to apply to any contributions payable by the platform operator and the recoverable amount for those alternative months, as if the platform worker were a Group B worker.Application of Part 48. Subject to paragraphs 5, 6 and 7, Part 4 of this Schedule applies to a platform worker who was born before 1 January 1995 (called in this Schedule a Group B worker).Part 2Payment MAttersContributions according to age and rounding

the contributions payable according to the age of a platform worker specified in Part 3 or 4 of this Schedule are payable —

from the first day of the month following the month in which the platform worker attains that age; and

in the case of a platform worker who is born on 29 February, from the first day of March in the year in which the platform worker attains that age;

the contribution payable by the platform operator is to be rounded off to the nearest dollar except, where the fraction of the dollar is 50 cents, is to be regarded as a dollar; and

in calculating the amount recoverable by the platform operator from the platform worker’s platform remuneration, a fraction of a dollar is to be ignored.Combined ceiling

14 days after the end of the relevant month; or

the extended time approved by the Board under section 8A(7)(a) (if any) not exceeding 7 days.

For the purposes of section 8A(2), the platform operator may deduct the recoverable amount in respect of each platform earning at the rate applicable under Part 3 or 4 of this Schedule, as the case may be —

corresponding to the amount of the platform worker’s aggregate platform earnings for the relevant month computed as of the time that deduction is made; or

as if the platform worker’s aggregate platform earnings for the relevant month exceeds $750.(2) For the purposes of section 8A(6), the platform operator may deduct the recoverable amount related to the platform worker’s aggregate platform earnings for a relevant month —

not later than 14 days after the end of the relevant month; or

not later than 6 months after the date of payment of the platform earnings to which the recoverable amount relates — if the failure to recover the recoverable amount within the time specified in sub‑paragraph (a) was not caused by negligence on the part of the platform operator and the other conditions prescribed by the Board (if any) are met.(3) The platform operator must refund to the platform worker any amount deducted in excess of the recoverable amount applicable to the platform worker’s actual aggregate platform earnings for the relevant month not later than 14 days after the end of the relevant month.Part 3Group A worker — RATES OF Contributions

where the Group A worker is 35 years of age or below:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.315 of the difference between APE and $5000.315 of the difference between APE and $500Exceeding $750An amount equal to 14% of APE10.5% of APE(b)where the Group A worker is above 35 but not more than 45 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.345 of the difference between APE and $5000.345 of the difference between APE and $500Exceeding $750An amount equal to 15% of APE11.5% of APE(c)where the Group A worker is above 45 but not more than 50 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.375 of the difference between APE and $5000.375 of the difference between APE and $500Exceeding $750An amount equal to 16% of APE12.5% of APE(d)where the Group A worker is above 50 but not more than 55 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.39 of the difference between APE and $5000.39 of the difference between APE and $500Exceeding $750An amount equal to 16.5% of APE13% of APE(e)where the Group A worker is above 55 but not more than 60 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.39 of the difference between APE and $5000.39 of the difference between APE and $500Exceeding $750An amount equal to 16.5% of APE13% of APE(f)where the Group A worker is above 60 but not more than 65 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.315 of the difference between APE and $5000.315 of the difference between APE and $500Exceeding $750An amount equal to 14% of APE10.5% of APE(g)where the Group A worker is above 65 but not more than 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.315 of the difference between APE and $5000.315 of the difference between APE and $500Exceeding $750An amount equal to 14% of APE10.5% of APE(h)where the Group A worker is above 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 3.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

3.5% of APE; and

0.27 of the difference between APE and $5000.27 of the difference between APE and $500Exceeding $750An amount equal to 12.5% of APE9% of APE15. Subject to Parts 1 and 2 of this Schedule and paragraphs 16, 17 and 18, the contributions payable by the platform operator for a Group A worker for each relevant month starting on or after 1 January 2026 and the amount recoverable in respect of those contributions from the Group A worker’s platform remuneration are as follows:

where the Group A worker is 35 years of age or below:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.39 of the difference between APE and $5000.39 of the difference between APE and $500Exceeding $750An amount equal to 20% of APE13% of APE(b)where the Group A worker is above 35 but not more than 45 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.42 of the difference between APE and $5000.42 of the difference between APE and $500Exceeding $750An amount equal to 21% of APE14% of APE(c)where the Group A worker is above 45 but not more than 50 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.45 of the difference between APE and $5000.45 of the difference between APE and $500Exceeding $750An amount equal to 22% of APE15% of APE(d)where the Group A worker is above 50 but not more than 55 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.465 of the difference between APE and $5000.465 of the difference between APE and $500Exceeding $750An amount equal to 22.5% of APE15.5% of APE(e)where the Group A worker is above 55 but not more than 60 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.465 of the difference between APE and $5000.465 of the difference between APE and $500Exceeding $750An amount equal to 22.5% of APE15.5% of APE(f)where the Group A worker is above 60 but not more than 65 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.375 of the difference between APE and $5000.375 of the difference between APE and $500Exceeding $750An amount equal to 19.5% of APE12.5% of APE(g)where the Group A worker is above 65 but not more than 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.285 of the difference between APE and $5000.285 of the difference between APE and $500Exceeding $750An amount equal to 16.5% of APE9.5% of APE(h)where the Group A worker is above 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7% of APE; and

0.165 of the difference between APE and $5000.165 of the difference between APE and $500Exceeding $750An amount equal to 12.5% of APE5.5% of APE16. Subject to Parts 1 and 2 of this Schedule and paragraphs 17 and 18, the contributions payable by the platform operator for a Group A worker for each relevant month starting on or after 1 January 2027 and the amount recoverable in respect of those contributions from the Group A worker’s platform remuneration are as follows:

where the Group A worker is 35 years of age or below:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 10.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

10.5% of APE; and

0.465 of the difference between APE and $5000.465 of the difference between APE and $500Exceeding $750An amount equal to 26% of APE15.5% of APE(b)where the Group A worker is above 35 but not more than 45 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 10.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

10.5% of APE; and

0.495 of the difference between APE and $5000.495 of the difference between APE and $500Exceeding $750An amount equal to 27% of APE16.5% of APE(c)where the Group A worker is above 45 but not more than 50 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 10.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

10.5% of APE; and

0.525 of the difference between APE and $5000.525 of the difference between APE and $500Exceeding $750An amount equal to 28% of APE17.5% of APE(d)where the Group A worker is above 50 but not more than 55 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 10.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

10.5% of APE; and

0.54 of the difference between APE and $5000.54 of the difference between APE and $500Exceeding $750An amount equal to 28.5% of APE18% of APE(e)where the Group A worker is above 55 but not more than 60 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 10.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

10.5% of APE; and

0.54 of the difference between APE and $5000.54 of the difference between APE and $500Exceeding $750An amount equal to 28.5% of APE18% of APE(f)where the Group A worker is above 60 but not more than 65 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 10.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

10.5% of APE; and

0.39 of the difference between APE and $5000.39 of the difference between APE and $500Exceeding $750An amount equal to 23.5% of APE13% of APE(g)where the Group A worker is above 65 but not more than 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 9% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

9% of APE; and

0.225 of the difference between APE and $5000.225 of the difference between APE and $500Exceeding $750An amount equal to 16.5% of APE7.5% of APE(h)where the Group A worker is above 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7.5% of APE; and

0.15 of the difference between APE and $5000.15 of the difference between APE and $500Exceeding $750An amount equal to 12.5% of APE5% of APE17. Subject to Parts 1 and 2 of this Schedule and paragraph 18, the contributions payable by the platform operator for a Group A worker for each relevant month starting on or after 1 January 2028 and the amount recoverable in respect of those contributions from the Group A worker’s platform remuneration are as follows:

where the Group A worker is 35 years of age or below:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 14% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

14% of APE; and

0.54 of the difference between APE and $5000.54 of the difference between APE and $500Exceeding $750An amount equal to 32% of APE18% of APE(b)where the Group A worker is above 35 but not more than 45 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 14% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

14% of APE; and

0.57 of the difference between APE and $5000.57 of the difference between APE and $500Exceeding $750An amount equal to 33% of APE19% of APE(c)where the Group A worker is above 45 but not more than 50 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 14% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

14% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 34% of APE20% of APE(d)where the Group A worker is above 50 but not more than 55 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 14% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

14% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 34% of APE20% of APE(e)where the Group A worker is above 55 but not more than 60 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 14% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

14% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 34% of APE20% of APE(f)where the Group A worker is above 60 but not more than 65 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 13% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

13% of APE; and

0.39 of the difference between APE and $5000.39 of the difference between APE and $500Exceeding $750An amount equal to 26% of APE13% of APE(g)where the Group A worker is above 65 but not more than 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 9% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

9% of APE; and

0.225 of the difference between APE and $5000.225 of the difference between APE and $500Exceeding $750An amount equal to 16.5% of APE7.5% of APE(h)where the Group A worker is above 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7.5% of APE; and

0.15 of the difference between APE and $5000.15 of the difference between APE and $500Exceeding $750An amount equal to 12.5% of APE5% of APE18. Subject to Parts 1 and 2 of this Schedule, the contributions payable by the platform operator for a Group A worker for each relevant month starting on or after 1 January 2029 and the amount recoverable in respect of those contributions from the Group A worker’s platform remuneration are as follows:

where the Group A worker is 35 years of age or below:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 17% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

17% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 37% of APE20% of APE(b)where the Group A worker is above 35 but not more than 45 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 17% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

17% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 37% of APE20% of APE(c)where the Group A worker is above 45 but not more than 50 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 17% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

17% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 37% of APE20% of APE(d)where the Group A worker is above 50 but not more than 55 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 17% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

17% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 37% of APE20% of APE(e)where the Group A worker is above 55 but not more than 60 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 17% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

17% of APE; and

0.6 of the difference between APE and $5000.6 of the difference between APE and $500Exceeding $750An amount equal to 37% of APE20% of APE(f)where the Group A worker is above 60 but not more than 65 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 13% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

13% of APE; and

0.39 of the difference between APE and $5000.39 of the difference between APE and $500Exceeding $750An amount equal to 26% of APE13% of APE(g)where the Group A worker is above 65 but not more than 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 9% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

9% of APE; and

0.225 of the difference between APE and $5000.225 of the difference between APE and $500Exceeding $750An amount equal to 16.5% of APE7.5% of APE(h)where the Group A worker is above 70 years of age:First columnSecond columnThird columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant monthAmount recoverable$50 or lessNILNILExceeding $50 but not exceeding $500An amount equal to 7.5% of APENILExceeding $500 but not exceeding $750An amount equal to the sum of —

7.5% of APE; and

0.15 of the difference between APE and $5000.15 of the difference between APE and $500Exceeding $750An amount equal to 12.5% of APE5% of APEPart 4Group B worker — RATES OF Contributions

where the Group B worker is 35 years of age or below:First columnSecond columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant month and amount recoverable$500 or lessNILExceeding $500 but not exceeding $750An amount equal to 0.24 of the difference between APE and $500Exceeding $750An amount equal to 8% of APE(b)where the Group B worker is above 35 but not more than 45 years of age:First columnSecond columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant month and amount recoverable$500 or lessNILExceeding $500 but not exceeding $750An amount equal to 0.27 of the difference between APE and $500Exceeding $750An amount equal to 9% of APE(c)where the Group B worker is above 45 but not more than 50 years of age:First columnSecond columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant month and amount recoverable$500 or lessNILExceeding $500 but not exceeding $750An amount equal to 0.3 of the difference between APE and $500Exceeding $750An amount equal to 10% of APE(d)where the Group B worker is above 50 years of age:First columnSecond columnAggregate platform earnings for relevant month (APE)Contributions payable by platform operator for relevant month and amount recoverable$500 or lessNILExceeding $500 but not exceeding $750An amount equal to 0.315 of the difference between APE and $500Exceeding $750An amount equal to 10.5% of APE”.