Singapore legislation
Clause 23
Clause 23
New Second Schedule
In the principal Act, after the First Schedule (as renamed by section 22(1)), insert —“SECOND SCHEDULESections 2(3), 12DA(4) and (5) and 12DD(1) and (4)Matters for arrangements in relation to April 2025 Scheme childPart 1PRELIMINARY AND GENERAL PRINCIPLESMeanings of terms and expressions1.—
In this Schedule, “specified variation period”, in relation to a sharing arrangement or an individual arrangement for an April 2025 Scheme child, means a period of 4 weeks commencing on either of the following applicable dates:
the date of birth of the April 2025 Scheme child;
the eligibility date of the application to adopt the April 2025 Scheme child.(2) Any other terms and expressions used in this Schedule have the same meanings given by section 12DD.Limit on arrangement for natural parents or parent
2. There is to be one sharing arrangement or one individual arrangement (whichever is applicable) for each confinement, regardless of the number of April 2025 Scheme children born during that confinement.Limit on arrangement for adoptive parents or parent
3. There is to be one sharing arrangement or one individual arrangement (whichever is applicable) for each April 2025 Scheme child who is the subject of an application for adoption.Where limit on arrangement does not apply
4. Paragraphs 2 and 3 do not apply where a sole parent’s individual arrangement for an April 2025 Scheme child is to be treated as a sharing arrangement for both parents of that child in accordance with paragraph 11(1).Maximum number of units
5. For the purposes of section 12DD(1)(a) and (4)(a), the maximum number of units, M, is —
6, in relation to an April 2025 Scheme child —
who is born before 1 April 2025, but the estimated delivery date for the confinement of the child’s mother is on or after that date but before 1 April 2026;
who is born between 1 April 2025 and 31 March 2026 (both dates inclusive), and the estimated delivery date for the confinement of the child’s mother is before 1 April 2026; or
in respect of whom the eligibility date of the application to adopt the child is between 1 April 2025 and 31 March 2026 (both dates inclusive); or
10, in relation to any other April 2025 Scheme child.Default sharing arrangement for both parents
6. For the purposes of a sharing arrangement applicable to P1 and P2 under section 12DD(1), the number of units, N, allocated to each parent as mentioned in section 12DD(1)(b) is —
for a parent of an April 2025 Scheme child mentioned in paragraph 5(a) — NP1 is 3 and NP2 is 3; and
for a parent of any other April 2025 Scheme child — NP1 is 5 and NP2 is 5.IllustrationsThe father of an April 2025 Scheme child born on or after 1 April 2026 is an employee who consumes his entitlement under section 12DA(2)(a)(ii) to take multiple periods of shared parental leave. The aggregate duration of all the periods of such shared parental leave under section 12DA(2)(a)(ii) is 5 times the father’s weekly index, or 5 times 6 days, whichever is the lower.The mother of that child is eligible for shared parental benefits under section 12DC(2) and the total number of days of her total income is calculated by taking N multiplied by 7, which would be 5 multiplied by 7 resulting in a total of 35 days.Default individual arrangement for sole parent7.—
For the purposes of an individual arrangement applicable to a sole parent under section 12DD(4), the number of units allocated to that sole parent, NSP, is —
for a parent of an April 2025 Scheme child mentioned in paragraph 5(a) — 6; and
for a parent of any other April 2025 Scheme child — 10.(2) The sole parent mentioned in sub‑paragraph (1) must provide any information and documents required by a Director or the parent’s employer (if any) in support of the individual arrangement for that sole parent.Part 2PERMISSIBLE VARIATION OF ALLOCATIONCalculation of reallocated units8.—
Except where provided otherwise in this Schedule, every variation of allocation of units in a sharing arrangement or an individual arrangement permitted under this Schedule must be calculated in accordance with this paragraph.(2) The minimum unit that can be reallocated must be a whole number.(3) The whole number mentioned in sub‑paragraph (2) must be between 0 and the whole number representing M under paragraph 5 (inclusive of both whole numbers).(4) The balance of any partially consumed period of entitlement that has a fractional value cannot be reallocated.(5) The total sum of the units (inclusive of units that are not reallocated) for both parents in their sharing arrangement must not exceed the whole number representing M under paragraph 5 after the reallocation.(6) The total sum of the units (inclusive of units that are not reallocated) for the sole parent in her or his individual arrangement must not exceed the whole number representing M under paragraph 5 after the reallocation.IllustrationThe parents of an April 2025 Scheme child born on or after 1 April 2026 intend to vary the allocation in their sharing arrangement so that NP1 for the father is reduced from 5 to 4, while NP2 for the mother is increased from 5 to 6. The total sum of the number of units for both parents will be 4 + 6 after the reallocation, which does not exceed 10. Although the initial allocation to the father would allow him to take 5 times of his weekly index of shared parental leave, he had only taken leave of a period equivalent to 3.5 times his weekly index immediately before the intended variation. The father can vary the sharing arrangement to reallocate a unit of one to the mother, but the remaining part of a unit of 0.5 cannot be reallocated to the mother.Variation of allocation by both parents9.—
Where both parents of an April 2025 Scheme child have entitlements under section 12DA(2) or (6) or 12DC(2), they may, on one or more than one occasion before the end of the 12‑month period commencing on the date of the child’s birth, vary the allocation in their sharing arrangement under paragraph 6 in accordance with paragraph 8.(2) Any variation must be agreed between both parents before any written notice of variation is submitted as required under this Schedule.Variation of allocation by sole parent
10. The sole parent of an April 2025 Scheme child who has any entitlement under section 12DA(2) or (6) or 12DC(2) may, on one or more than one occasion before the end of the 12‑month period commencing on the date of the child’s birth, vary the allocation in her or his individual arrangement under paragraph 7 in accordance with paragraph 8.Variation of allocation after lawful marriage or adoption11.—
Where a sole parent (called in this paragraph A) has an individual arrangement in respect of an April 2025 Scheme child but the other parent of the child (called in this paragraph B) becomes eligible for any entitlement under section 12DA(2) or (6) or 12DC(2) due to a subsequent event mentioned in sub‑paragraph (2), the following rules apply:
the individual arrangement for A is to be treated as a sharing arrangement for A and B in respect of the child;
despite sub‑paragraph (a), the specified variation period in relation to the sharing arrangement continues to be determined by reference to whether A is a natural parent of the child or an adoptive parent of the child under A’s individual arrangement;
any period of entitlement consumed by A under A’s individual arrangement must be taken into account for the purposes of determining the allocation of units between A and B for their sharing arrangement;
on or after the relevant entitlement date of B, A and B may vary the allocation for the sharing arrangement in respect of the child in accordance with paragraph 9, as if a reference to a sharing arrangement in paragraph 9 were a reference to the sharing arrangement for A and B described in sub‑paragraphs (a), (b) and (c).(2) For the purposes of sub‑paragraph (1), a subsequent event is any of the following:
A (being the natural mother of the child) becomes lawfully married to B (being the natural father of the child) in accordance with section 12I(1)(c)(iii);
A (being the natural mother of the child) makes a joint application with B (not being the natural father of the child) to adopt the child;
A (not being the natural father of the child) makes a joint application with B (being the natural mother of the child) to adopt the child who is not a citizen of Singapore at the time of the child’s birth, and the child becomes a citizen of Singapore within the period of 12 months commencing on the date of the child’s birth;
A and B (both not being natural parents of the child) make a joint application to adopt the child.(3) In sub‑paragraph (1), “relevant entitlement date”, in relation to B, means —
if B is a natural parent of the April 2025 Scheme child — the day on which the last of all the eligibility criteria applicable to the natural mother under section 9A(1A) or applicable to the natural father under section 12I(1) (as the case may be) is satisfied; or
if B is an adoptive parent of the April 2025 Scheme child — the eligibility date of the joint application to adopt the child.Variation by reallocation of unconsumed entitlement instead of forfeiture12.—
Instead of forfeiting P1’s entitlement to shared parental leave under section 12DA(2) (or the balance of that entitlement) upon the termination of P1’s employment, P1 may reallocate any number of units of P1’s unconsumed entitlement to shared parental leave to P2 if the reallocation is in accordance with paragraph 8.(2) The reallocation from P1 to P2 is subject to the agreement of the respective employers (if any) of P1 and P2, unless paragraph 14 applies.(3) The following are forfeited:
P1’s unconsumed entitlement, if there is no reallocation in accordance with sub‑paragraphs (1) and (2);
any balance of P1’s unconsumed entitlement that has a fractional value.(4) For the purposes of sub‑paragraph (1), the termination of P1’s employment may be —
due to any resignation by P1;
due to any dismissal of P1;
upon the completion of P1’s contract of service;
on the ground of redundancy or by reason of any reorganisation of the profession, business, trade or work of the employer of P1; or
due to any other reason.Variation by reallocation of deceased parent’s unconsumed entitlement13.—
Where a parent of an April 2025 Scheme child dies (called in this paragraph the deceased parent) before consuming the whole or any part of the parent’s entitlement under section 12DA(2) or (6) or 12DC(2), the number of units allocated to the deceased parent’s unconsumed entitlement may be reallocated to the other parent (called in this paragraph the surviving parent) if the reallocation is in accordance with paragraph 8.(2) The reallocation under sub‑paragraph (1) does not require the agreement of an employer (if any) of the surviving parent.(3) Any balance of the deceased parent’s unconsumed entitlement that has a fractional value is forfeited.Agreement of employer not required within specified variation period
14. A parent who is an employee is not required to obtain the agreement of the parent’s employer before a written notice of variation of the allocation in a sharing arrangement or an individual arrangement is submitted under paragraph 17, if the written notice is submitted within the specified variation period.Agreement of employer required after specified variation period
15. Where a parent who is an employee intends to vary her or his allocation in a sharing arrangement or an individual arrangement after the specified variation period, the parent must obtain the agreement of the parent’s employer in the form and manner required by the employer before doing so.Agreement of employer required in other circumstances16.—
Paragraph 14 does not apply if it has come to the knowledge of a Director that a parent of an April 2025 Scheme child is being investigated for or charged with an offence under section 16, or has been convicted of an offence under section 16, in relation to any false or misleading statement, any document or any information (called in this paragraph the section 16 defaulting event) that is connected with —
any agreement obtained, or alleged to be obtained, from the parent’s employer for any variation of the allocation in a sharing arrangement or an individual arrangement after the specified variation period; or
any document or information provided in respect of the agreement of the employer in support of a written notice of variation of the allocation under paragraph 17.(2) Where sub‑paragraph (1)(a) or (b) applies, the Director may, on or after the date of the section 16 defaulting event, require the parent of the April 2025 Scheme child to —
obtain the agreement of the parent’s employer before submitting any subsequent written notice of any variation of the allocation in a sharing arrangement or an individual arrangement under paragraph 17, even if the intended variation is within the specified variation period; and
provide documentary evidence of the agreement of the parent’s employer when submitting the written notice under paragraph 17 (in addition to any other document or information required by the Director as mentioned in that paragraph).Part 3PROCEDURE FOR VARIATION OF ALLOCATIONProcedure for variation of allocation17.—
A parent must submit a written notice of any intended variation of the allocation in a sharing arrangement or an individual arrangement as permitted under this Schedule —
by any electronic means (including by use of an electronic form or electronic system) designated by a Director; or
in any other form and manner permitted by a Director in any particular case or class of cases.(2) Where there is a sharing arrangement for both parents, the parent who submits the written notice must also submit a declaration from both parents that both parents have agreed to the intended variation.(3) The parent must submit any document or information required by a Director in support of the written notice.(4) A Director may refuse to accept a written notice of any intended variation under sub‑paragraph (1) if —
any document or information required under sub‑paragraph (3) is not submitted within the time required by the Director; or
the Director is of the opinion that the intended variation does not satisfy any of the requirements applicable to it under this Schedule.(5) For the purpose of sub‑paragraph (1), if the Director designates any electronic means that relates to the use of an electronic system, any decision made by operation of the electronic system is taken to be a decision made by the Director if the Director is responsible for that operation.Effect of written notice of variation
18. A variation of the allocation in a sharing arrangement or an individual arrangement takes effect on the date of submission of a written notice of variation made in accordance with this Schedule, unless the written notice is refused by the Director under this Schedule or withdrawn.”.