Singapore legislation
Regulation 5
Regulation 5
Exemption for seamen
Subregulation 1
Subject to sub-paragraph (2), the employer (Y) of a seaman (X) employed under a seaman contract (called in this paragraph the current contract) is exempt from paying the following contributions in respect of wages payable to X under the current contract for any period after 31 May 2026:
any contribution to the Fund under section 7 of the Act;
any contribution to a fund for the educational, social or economic advancement of any community approved by the Minister for the purposes of section 76(3) of the Act.
Subregulation 2
Sub-paragraph (1) applies if —
X is a citizen of Singapore;
either or both of the following contracts were entered into before 1 June 2026:
the current contract;
a seaman contract between X and Y that is a prior connected contract in relation to the current contract; and
X’s employment under at least one of the contracts that satisfies sub-paragraph (b) started before 1 June 2026.
Subregulation 3
In sub-paragraph (2)(b)(ii), a seaman contract between X and Y (called in this sub-paragraph contract A) is a “prior connected contract” in relation to the current contract if —
contract A is a prior contract in relation to the current contract; and
either or both of the following apply:
X’s employment by Y under the current contract starts not more than one month after the expiry or termination of contract A;
between the expiry or termination of contract A and the start of X’s employment by Y under the current contract, X is employed by Y under one or more other prior contracts in relation to the current contract without any continuous break of more than one month in X’s employment as a seaman by Y.
Subregulation 4
In this paragraph —
Definition
“prior contract”, in relation to the current contract, means any seaman contract under which X is employed by Y before the start of X’s employment under the current contract;
Definition
“seaman contract” means a contract of service or other agreement under which an individual is employed as a seaman —
in a Swedish ship on terms and conditions of service applicable to Swedish seamen;
in a Norwegian ship on terms and conditions of service applicable to Norwegian seamen; or
by the East Asiatic Co. Ltd. of Denmark on terms and conditions of the agreement between the Danish Shipowners’ Association and the Seamen’s Union in Denmark.