Singapore legislation

Regulation 3

of Central Provident Fund (Wages — Excluded Payments) Notification 2019

Regulation 3

Payments excluded from wages

The definition of “wages” in section 2(1) of the Act does not include any payment that becomes due, on or after 1 January 2020, to an employee from the employee’s employer to reimburse the employee for any amount incurred in respect of any relevant treatment received, or to be received —

(a)

by the employee; or

(b)

by an individual who is a dependant of the employee at the time that the payment becomes due.