Clause 5

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) —

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.(2) 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.(3) 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;“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 (Cap. 134), and excludes any income prescribed by regulations made under section 77(1).Estimated contributions by collectors9B.—

Where a collector makes any revenue payment to a self‑employed person, the collector must pay a contribution to the Fund (called in this Act an estimated contribution) for the self‑employed person —

of an amount computed in the manner prescribed by regulations made under section 77(1) based on the amount of the revenue payment;

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.(2) Regulations made under section 77(1) may prescribe different manners of computation of the amount of estimated contributions payable in respect of different classes of revenue payment or classes of collectors or self‑employed persons.(3) A collector by whom any estimated contribution is payable in respect of a revenue payment to a self‑employed person is entitled to deduct the amount of the estimated contribution payable from that revenue payment.(4) Where a collector pays an estimated contribution in respect of a revenue payment to an approved payer in accordance with an approved manner of payment, the collector is taken to have paid the estimated contribution to the Fund.(5) 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;“approved payer” means a person approved by the Board to assist a collector in making payment of any estimated contribution for a self‑employed person in accordance with an approved manner of payment under this section.Waiver of contributions9C. The Minister may waive the payment of the whole or any part of any contribution required under section 9A or 9B in any particular case.Disclosure and provision of information to facilitate administration of contributions under section 9A or 9B9D.—

The Board may provide information concerning any self‑employed person to the following persons for the corresponding purpose:

a collector — to pay any estimated contribution for a self‑employed person;

an approved payer — to pay any estimated contribution for, or revenue payment to, the self‑employed person in accordance with an approved manner of payment under section 9B.(2) A self‑employed person 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 self‑employed person under section 9A or 9B.”.