Central Provident Fund Act 1953 · 2020 Revised Edition · Part 2 · Contributions to Fund
9A. Contributions by self-employed person
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A self-employed person must pay contributions to the Fund, in respect of the self-employed person’s income determined in the manner prescribed by regulations made under section 77(1) —
self-employed person
“self-employed person” has the meaning given by any regulations made under section 77(1)(e);
of an amount computed in the manner prescribed by regulations made under section 77(1);
before the expiry of the prescribed period, or any longer period that the Board specifies in any particular case; and (c)in the approved manner.
Regulations made under section 77(1) may prescribe different manners of computation of the amount of contributions payable in respect of different classes of income or classes of self-employed persons.
employed
“employed” means engaged under a contract of service or apprenticeship or in an employment in respect of which contributions are payable under regulations made under section 77(1);
In this section —
“approved manner”, in relation to the payment of contributions under this section, means any manner of payment of contributions that is permitted —
by regulations made under section 77(1); or
by the Board for a particular payment;
Board
“Board” means the Central Provident Fund Board constituted under section 3;
“income” means assessable income from any trade, business, profession or vocation (other than from employment under a contract of service) ascertained in accordance with section 37(1) of the Income Tax Act 1947, and excludes any income prescribed by regulations made under section 77(1).
contract
“contract” means any contract, whether written or oral, and whether express or implied;