Central Provident Fund Act 1953 · 2020 Revised Edition · Part 8 · Miscellaneous
79. Reciprocal agreements
Feedback & supportThe Minister may, after consulting with the Board, enter into a reciprocal agreement with the government of any other territory in which a fund similar to the Fund has been established and the agreement may provide, amongst other matters, that —
Board
“Board” means the Central Provident Fund Board constituted under section 3;
any period of employment by an employer in the territory of that government is to be treated as a period of employment in Singapore by that employer for the purpose of the definition of “employee” in section 2;
subject to such conditions as may be laid down in the reciprocal agreement, any amount standing to the credit of any member of the Fund who is employed by any employer in the territory of that government may be transferred to his or her credit in the fund; and
any amount standing to the credit in the fund of any person who becomes a member of the Fund may be transferred to his or her credit in the Fund.
If any such reciprocal agreement containing such provisions is entered into, the definition of employee in section 2 is deemed to be modified accordingly, so that —
employee
“employee” means any person who —(a)is employed in Singapore by an employer otherwise than as a master, a seaman or an apprentice in any vessel; or(b)being a citizen of Singapore is employed —(i)as a master, a seaman or an apprentice in any vessel, the owners of which have not been exempted from the provisions of this Act; and(ii)under a contract of service or other agreement entered into in Singapore;
a person is not required to contribute to the Fund in respect of any period during which the person was not employed in Singapore;
an employer is not required to contribute in respect of any employee during that period; and
the transfer by the Board of credits to and from the Fund in that manner is permitted.
Any reciprocal agreement made under subsection (1) must be published in the Gazette and comes into operation on the date of the publication or on such later date as may be provided in the agreement.