Central Provident Fund Act 1953 · 2020 Revised Edition · Schedules
Schedule 4 · Platform worker contributions
Feedback & supportFOURTH SCHEDULEPlatform worker contributionsSection 8APart 1PRELIMINARYInterpretation of Schedule1.—
In this Schedule —“aggregate platform earnings” or “APE”, for a relevant month, means the amount of platform earnings payable in the relevant month less the fixed expenses deduction amounts computed in accordance with paragraph 2;[Deleted by S 1026/2024 wef 01/01/2025]“applicable amount” has the meaning given by paragraph 5(da) of the First Schedule;[S 1026/2024 wef 01/01/2025]“Group A worker” means a platform worker to whom Part 3 of this Schedule applies as set out in paragraph 5;“Group B worker” means a platform worker to whom Part 4 of this Schedule applies as set out in paragraph 8;“relevant month” means the calendar month for which contributions in respect of a platform worker are being determined under this Schedule;“task” has the meaning given by section 2 of the Platform Workers Act 2024;[S 1026/2024 wef 01/01/2025]“total aggregate platform earnings”, for a year, means the total APE (both as a Group A worker or a Group B worker) for all the relevant months in that year.[S 1026/2024 wef 01/01/2025]
platform earnings
“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;
To avoid doubt, in this Schedule —
references to an individual’s aggregate platform earnings from a person are references to the aggregate platform earnings payable to the individual in respect of a platform service provided by that individual as a platform worker for that person as a platform operator; and
platform operator
“platform operator” has the meaning given by section 4 of the Platform Workers Act 2024;
references to ordinary wages and additional wages are references to ordinary wages and additional wages, respectively, within the meaning of the First Schedule.[S 1026/2024 wef 01/01/2025]Fixed expenses deduction amount
wages
“wages” means the remuneration in money, including any bonus, due or granted to a person in respect of the person’s employment but does not include such payments as the Minister may, by notification in the Gazette, specify.
2. The fixed expenses deduction amount to be deducted from a platform worker’s platform earnings is computed as the applicable percentage of those platform earnings.
3. For the purposes of paragraph 2, the applicable percentage is —
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.
An option under sub-paragraph (1) must be made in the form and manner required by the Board.
Board
“Board” means the Central Provident Fund Board constituted under section 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.
6. Where a platform worker had entered into a platform work agreement with a platform operator before opting to be a Group A worker under paragraph 4(1) and the option is made —
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.
7. Where a platform worker had opted to be a Group A worker under paragraph 4(1) before entering into a platform work agreement with a platform operator and the platform work agreement is entered into —
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 2026 (called in this Schedule a Group B worker).[S 886/2025 wef 01/01/2026]Part 2PAYMENT MATTERSContributions according to age and rounding
9. For the purposes of Parts 3 and 4 of this Schedule —
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 if person is platform operator only
platform remuneration
“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;
10. Subject to paragraphs 10A and 10B, no contribution is payable by a platform operator on any part of a platform worker’s total aggregate platform earnings for any year in respect of a platform service provided by the platform worker for the platform operator which is in excess of the applicable amount.[S 1026/2024 wef 01/01/2025]Combined ceiling if person pays platform earnings and wages to same individual in any year10A.—
Where a person pays both platform earnings as a platform operator and wages as an employer to the same individual in any year after 2024 (called in this paragraph the current year), this paragraph applies instead of paragraph 10 in respect of the current year.
employer
“employer” means —(a)any person, company, association or body of persons, whether or not incorporated, by whom an employee is employed;(b)the owners of any vessel on which an employee is employed;(c)any manager, agent or person responsible for the payment of wages to an employee on behalf of an employer; and(d)the Government in respect of such categories, classes or descriptions of officers or employees of such Government as may from time to time be declared by the President by notification in the Gazette to be employees for the purposes of this Act;
No contribution is payable by the person on any part of the individual’s total aggregate platform earnings for the current year in respect of a platform service provided by the platform worker for the platform operator which is in excess of the applicable amount less —
the amount of that individual’s ordinary wages from that person for the current year; and
the amount of that individual’s additional wages payable in the current year from that person.
Where the contribution payable by the person as a platform operator on the individual’s aggregate platform earnings for a relevant month in the current year in respect of a platform service provided by the platform worker for the platform operator (called in this paragraph the individual’s current APE) is being computed or recomputed under sub-paragraph (5)(a) or (b) during the individual’s employment with that person, no contribution is payable by that person on any part of the individual’s current APE which is in excess of the applicable amount less —
the estimated amount of the individual’s total ordinary wages for the current year from that person;
the amount of the individual’s additional wages that have already become payable in the current year from that person; and
the amount of the individual’s aggregate platform earnings that have already become payable in the earlier months in the current year from that person.
The estimated amount of the individual’s total ordinary wages mentioned in sub-paragraph (3)(a) may be based on the amount of the individual’s ordinary wages for the year immediately preceding the current year from the person, if any.
The amount of contributions payable by a person in respect of an individual’s aggregate platform earnings for the current year must be computed or recomputed (as the case may be) in each of the following circumstances:
whenever the individual’s aggregate platform earnings for the current year become payable from that person;
whenever any additional wages of the individual become payable in the current year from that person;
at the end of the last month of the individual’s employment with that person in the current year;
at the end of the current year.
The computation or recomputation of the contributions on an individual’s aggregate platform earnings under this paragraph is to be done in the order in which the platform earnings become payable.[S 1026/2024 wef 01/01/2025]Combined ceiling for related contributors10B.—
If the Board has granted an application, made by or on behalf of 2 or more employers or platform operators or both, to apply this paragraph or paragraph 3 of the First Schedule or both (as the case may be) in calculating the contributions from those employers or platform operators or both on the additional wages or aggregate platform earnings of an individual in respect of any year after 2024 (called in this paragraph the current year), then each of those employers and platform operators is a related contributor for the purposes of calculating those contributions.
The Board may grant an application mentioned in sub-paragraph (1) if the Board is satisfied that the employers and platform operators or both making the application —
are related in a manner approved by the Board; and
meet any other requirements specified by the Board.
No contribution is payable on any part of the individual’s total aggregate platform earnings for the current year that is in excess of the applicable amount less —
the amount of that individual’s total ordinary wages for the current year (if any) from all the related contributors; and
the amount of that individual’s total additional wages payable in the current year (if any) from all the related contributors.
Where —
the contributions payable by a platform operator on the individual’s aggregate platform earnings for a relevant month in the current year in respect of a platform service provided by the platform worker for that platform operator (called in this paragraph the individual’s current APE) is being computed or recomputed under sub-paragraph (6)(a) or (b) during the individual’s employment (if any) with any related contributor; and
that platform operator is a related contributor for the purposes of computing those contributions,no contribution is payable by that platform operator on any part of the individual’s current APE that is in excess of the applicable amount less —
the estimated amount of the individual’s total ordinary wages for the current year (if any) from all the related contributors;
the amount of the individual’s additional wages that have already become payable for the current year (if any) from all the related contributors; and
the amount of the individual’s aggregate platform earnings payable in the current year (if any) from all the related contributors, that rank earlier under sub-paragraph (7) for the computation or recomputation.
The estimated amount of the individual’s total ordinary wages mentioned in sub-paragraph (4)(c) may be based on the amount of the individual’s ordinary wages from all the related contributors for the year immediately preceding the current year, if any.
The amount of contributions payable by a related contributor on an individual’s aggregate platform earnings for the current year must be computed or recomputed (as the case may be) in each of the following circumstances:
whenever the individual’s aggregate platform earnings for the current year become payable from any related contributor;
whenever any additional wages of the individual become payable in the current year from any related contributor;
at the end of the last month of the individual’s employment with any related contributor in the current year;
at the end of the current year.
The computation or recomputation of the contributions on an individual’s current APE under this paragraph is to be done —
in the order in which the platform earnings become payable; or
in relation to any of the individual’s aggregate platform earnings from different related contributors that become payable on the same day, in the order agreed by those related contributors.[S 1026/2024 wef 01/01/2025]Recovery of additional contributions after computation or recomputation under paragraph 10, 10A or 10B10C.—
Despite paragraph 11, where the contributions payable by a platform operator on an individual’s aggregate platform earnings (as computed or recomputed under paragraph 10, 10A or 10B) exceed the contributions already paid by that platform operator on those aggregate platform earnings, the platform operator must contribute the difference to the Fund not later than —
14 days after the end of the month in which the computation or recomputation is required to be done; or
the extended time approved by the Board under section 8A(7)(a) (if any) not exceeding 7 days.
Despite paragraph 13(2), where the platform operator is required to make additional contributions under sub-paragraph (1), the platform operator may recover from the individual’s platform remuneration, at the rate of recovery applicable to the individual, the amount of additional contributions paid by the platform operator under that sub-paragraph, not later than —
14 days after the end of the month in which the computation or recomputation is required to be done; or
not later than 6 months after the date of payment of the additional contributions – 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.
Despite paragraph 13(3), where the contributions payable by a platform operator on an individual’s aggregate platform earnings are reduced on computation or recomputation under paragraph 10, 10A or 10B), the platform operator must refund to the individual any amount deducted in excess of the recoverable amount in respect of those contributions not later than 14 days after the end of the month in which the computation or recomputation is required to be done.[S 1026/2024 wef 01/01/2025]Time for payment of contribution
11. Whether or not the platform operator has recovered the amount recoverable in respect of a contribution for the relevant month, the platform operator must pay the contributions for a relevant month to the Fund not later than —
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.
12. To avoid doubt, the time specified for the purposes of section 8A(3)(b) is 14 days after the end of the relevant month.Deduction of recoverable amount13.—
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.
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.
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 CONTRIBUTIONS14. Subject to Parts 1 and 2 of this Schedule and paragraphs 15 to 18, the contributions payable by the platform operator for a Group A worker for each relevant month following the month in which paragraph 19 of the Fourth Schedule to the Platform Workers Act 2024 is commenced 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 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 CONTRIBUTIONS19. Subject to Parts 1 and 2 of this Schedule, the contributions payable by the platform operator for a Group B worker for each relevant month following the month in which paragraph 19 of the Fourth Schedule to the Platform Workers Act 2024 is commenced and the amount recoverable in respect of those contributions from the Group B worker’s platform remuneration are as follows:
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[Act 30 of 2024 wef 15/12/2024]