Central Provident Fund (Self-Employed Persons) Regulations 1992

In these Regulations —

Despite section 2(1A)(b) of the Act, for the purposes of these Regulations, the anniversary of the date of birth of a person who is born on 29 February, in any year that is not a leap year, is deemed to be 28 February of that year.

Pursuant to section 8A(9) of the Act, sections 9A and 9B of the Act do not apply to any platform remuneration paid or payable to a platform worker on or after 1 January 2025.

In these Regulations, except in regulation 7A(4) and (4A), “income” excludes any platform remuneration paid or payable to a platform worker on or after 1 January 2025.

Subject to paragraph (2), these Regulations apply to a self‑employed person whose income is more than $6,000 for any relevant year.

Paragraph (1) and regulations 4, 6, 7, 7A, 8, 9, 9A, 12, 13, 14, 15 and 18 do not apply to a Member of Parliament in respect of any allowance or honorarium or additional allowance received by him or her.

Subject to paragraph (2) and regulation 8A, every self‑employed person to whom these Regulations apply must pay contributions into the Fund on his or her own behalf —

Subject to regulation 8A, every self‑employed person to whom these Regulations apply and who is a relevant public officer for the whole or any part of 1997 or any subsequent relevant year must, in respect of that year, pay contributions into the Fund on his or her own behalf equivalent to 6% of his or her income for that year or such other amount as may be determined by the Minister for Health.

Paragraphs (5) to (9) apply to contributions payable in respect of any relevant year before 1 January 2002.

Paragraphs (10) and (11) apply to contributions payable in respect of the relevant year beginning 1 January 2002 and every subsequent relevant year before 1 January 2018.

Subject to paragraphs (7) and (8), every self‑employed person must, before the end of any relevant year, pay contributions computed on the basis of his or her income stated in a notice of assessment issued to the self‑employed person in respect of such income accrued, derived or received in the year preceding the relevant year and to be adjusted in the year immediately following the relevant year in accordance with regulation 6.

Where, as at 1 July of the year 1992 or as at 1 January of any subsequent relevant year, the notice of assessment in respect of a self‑employed person’s income accrued, derived or received in the preceding year has not been issued by the Comptroller, the self‑employed person must pay the contributions computed on the basis of the income stated in the most recent notice of assessment issued to the self‑employed person.

Where, as at 1 July of the year 1992 or as at 1 January of any subsequent relevant year, no notice of assessment has been previously issued to a self‑employed person but the Comptroller has previously informed that person that on the basis of the income declared in the return of income submitted by that person, he or she is not liable to pay income tax, that person must pay the contributions on the basis of the income declared in such return.

Where, as at 1 January of any relevant year, no notice of assessment has been previously issued to a self‑employed person but a notice of computation has been issued to that person, he or she must pay the contributions on the basis of the income stated in the most recent notice of computation.

The contributions payable by a self‑employed person in respect of any relevant year before 1 January 2002 —

The contributions payable by a self‑employed person in respect of the relevant year beginning 1 January 2002 and any subsequent relevant year before 1 January 2018 —

Subject to regulation 6(3), the contributions mentioned in paragraph (10) must be computed on the basis of the self‑employed person’s income as stated in —

Every Member of Parliament must, in each calendar month and on his or her own behalf, pay contributions into the Fund in respect of his or her allowance or honorarium and additional allowance at the applicable rate set out in the Second Schedule.

The Clerk of Parliament —

The contributions payable under paragraph (1) are in addition to any other contributions the Member of Parliament may be liable to pay into the Fund under the Act or any regulations made under section 77(1) of the Act.

When the notice of assessment in respect of the income accrued, derived or received by a self‑employed person in any relevant year is subsequently issued after the end of the relevant year, the amount of contributions payable by the person must be recomputed on the basis of the amount of income stated in that assessment.

Where a self‑employed person’s income in any relevant year is not stated in a notice of assessment because his or her income is not chargeable to tax, the amount of contributions payable for that year may be recomputed on the basis of the amount of income assessed by the Comptroller and stated in a notice of computation or contributions notice, as the case may be.

Where the notice of assessment in respect of income of a self‑employed person for any relevant year before 1 January 2018 is amended or varied on appeal or where a notice of additional assessment has been issued by the Comptroller, the amount of contributions payable by the person for that year must be recomputed by taking into account the amount of income which has been varied or added.

Paragraphs (1) and (2) do not apply to contributions payable by a self‑employed person for the relevant year beginning 1 January 2002 and any subsequent relevant year.

The contributions payable by a self‑employed person for each relevant year starting on or after 1 January 2018 but before 1 January 2023 must be paid not later than —

The contributions mentioned in paragraph (1) may be paid in instalments, so long as the total amount of contributions is paid not later than the time of payment applicable to the contributions under paragraph (1).

The contributions for a relevant year mentioned in paragraph (1) are to be computed on the basis of the self‑employed person’s income stated —

Where a notice of assessment is issued to a self‑employed person in respect of the self‑employed person’s income accrued, derived or received in a relevant year, a notice of computation or contributions notice (as the case may be) must be issued to the self‑employed person stating the amount of contributions payable by the self‑employed person for the relevant year —

The Board must issue a notice of contribution or contributions notice (as the case may be) to a self‑employed person stating the amount of contributions payable by the self‑employed person for a relevant year if —

The Board may in its discretion recompute the amount of contributions payable by a self‑employed person for a relevant year if the Board is satisfied that the self‑employed person is liable to pay an amount other than the relevant amount specified in a notice of computation, notice of contribution or contributions notice (as the case may be) that was previously issued to the self‑employed person, after taking into account —

This regulation applies to the contributions payable by a self‑employed person for each relevant year starting on or after 1 January 2023.

A self‑employed person must pay the contributions for each relevant year not later than —

The contributions for a relevant year may be paid in instalments, so long as the total amount of those contributions is paid not later than the time of payment applicable to those contributions under paragraph (2).

The notice of computation or contributions notice (as the case may be) must state the amount of the contributions payable by the self‑employed person for the relevant year —

Despite paragraph (4), where a self-employed person is during the relevant year also paid platform remuneration as a platform worker, the contributions notice must state the amount of the contributions payable by the self-employed person for the relevant year —

The Board may in its discretion recompute the amount of contributions payable by a self‑employed person for a relevant year if the Board is satisfied that the self‑employed person is liable to pay an amount other than the relevant amount specified in a notice of computation or contributions notice (as the case may be) that was previously issued to the self‑employed person, after taking into account —

Where the contributions payable by a self‑employed person for any relevant year recomputed in accordance with regulation 6, 7(6) or 7A(5) exceed the contributions already paid by him or her for that year, the self‑employed person must make such amount of additional contributions as is equivalent to the difference to the Fund.

The self‑employed person must contribute the amount of the difference mentioned in paragraph (1) within 30 days or such other extended time as the Board may allow after the date of issue of the notice of computation, notice of contribution or contributions notice, as the case may be.

Any additional contributions mentioned in paragraph (1) may be paid in instalments so long as the total amount of such contributions is paid within the relevant period mentioned in paragraph (2).

Subject to paragraph (2), the amount of contributions payable by a self‑employed person for a relevant year starting on or after 1 January 2020 computed in accordance with regulation 4(1) or (2), or recomputed under regulation 7(6) or 7A(5) (as the case may be) (C) is to be reduced by the total amount of estimated contributions payable to the Fund under section 9B of the Act for the self‑employed person for the relevant year (E) (if any).

If E is more than C, the contribution payable by the self‑employed person under section 9A of the Act for that relevant year is nil.

This regulation applies to a self‑employed person who during the relevant year starting before 1 January 2025 was also employed as an employee and where contributions in respect of such employment have been made to the Board.

Any self‑employed person to whom this regulation applies may apply in writing to the Board to reduce the amount of contributions he or she is liable to pay under these Regulations so that the aggregate amount of all contributions paid into the self‑employed person’s account in the Fund (excluding contributions paid in respect of additional wages) for the relevant year does not exceed the maximum amount determined in accordance with paragraph (3).

The maximum amount mentioned in paragraph (2) is the following, whichever is the higher:

For the purposes of paragraph (3)(b), the proportion must be —

This regulation applies to a self-employed person who during a relevant year starting on or after 1 January 2025 is also an employee, a platform worker or both, and where contributions in respect of his or her wages or platform remuneration or both (as the case may be) have been made to the Board.

A self-employed person mentioned in paragraph (1) may apply in writing to the Board to reduce the amount of contributions he or she is liable to pay under these Regulations so that the aggregate amount of all contributions paid into the self-employed person’s account in the Fund (excluding any contributions paid in respect of additional wages) for the relevant year does not exceed the maximum amount prescribed in the Third Schedule.

This regulation applies to a Member of Parliament who during any relevant year is liable to make contributions to the Board under regulations 4 and 5.

Any Member of Parliament to whom this regulation applies may apply in writing to the Board to reduce the amount of contributions the Member of Parliament is liable to pay under regulations 4 and 5 so that the aggregate amount of all contributions paid into his or her account for the relevant year does not exceed the maximum amount determined in accordance with paragraph (3).

The maximum amount mentioned in paragraph (2) is —

For the purposes of paragraph (3)(b), the proportion must be —

Despite regulations 4 and 7 and subject to paragraph (2), where a self‑employed person as at 1 July of the year 1992 or as at 1 January of any subsequent relevant year has not previously received any notice of assessment or any notice from the Comptroller informing the self‑employed person that on the basis of the income declared in his or her return of income, he or she is not liable to pay income tax, the self‑employed person must pay contributions on his or her own behalf equivalent to —

(za)$315 in respect of the relevant year beginning 1 January 2014 if the self‑employed person has not attained 35 years of age on 1 January in that relevant year;

(zb)$360 in respect of the relevant year beginning 1 January 2014 if the self‑employed person has attained 35 years of age but has not attained 45 years of age on 1 January in that relevant year;

(zc)$405 in respect of the relevant year beginning 1 January 2014 if the self‑employed person has attained 45 years of age but has not attained 50 years of age on 1 January in that relevant year;

(zd)$427 in respect of the relevant year beginning 1 January 2014 if the self‑employed person has attained 50 years of age on 1 January in that relevant year;

(ze)$360 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has not attained 35 years of age on 1 January in that relevant year;

(zf)$405 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has attained 35 years of age but has not attained 45 years of age on 1 January in that relevant year;

(zg)$450 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has attained 45 years of age but has not attained 50 years of age on 1 January in that relevant year; and

(zh)$472 in respect of the relevant year beginning 1 January 2015 or any subsequent relevant year before 1 January 2020 if the self‑employed person has attained 50 years of age on 1 January in that relevant year.

If a self‑employed person mentioned in paragraph (1) informs the Board in such manner as the Board may require of the amount of the person’s income, and satisfies the Board with such supporting documents as the Board may require (including any notice of assessment mentioned in paragraph (3)), that the amount of the person’s income is such as would render him or her liable to pay any amount other than the relevant amount specified in paragraph (1), the person must, where the Board has in its discretion recomputed the amount the person is liable to pay under regulation 4, pay that other amount instead of the relevant amount specified in paragraph (1).

If the Comptroller subsequently issues to a self‑employed person mentioned in paragraph (1) a notice of assessment in respect of the income accrued, derived or received in any relevant year beginning 1 January 2002 or any subsequent year before 1 January 2020 —

The contributions payable under this regulation by a self‑employed person mentioned in paragraph (1) for any relevant year —

A person (called in this regulation the payer) from whom a revenue payment is due to a self‑employed person but who is not required to pay any estimated contribution to the self‑employed person under section 9B of the Act may, with the self‑employed person’s consent, pay to the Fund a voluntary estimated contribution for that self‑employed person.

No voluntary estimated contribution may be made under paragraph (1) by a payer in respect of a revenue payment —

Where any sum has been transferred to a self‑employed person’s accounts in the Fund in accordance with section 25(1)(a)(ii) or (iii) of the Act, the Board may apply the whole or any part of that sum towards any contribution or interest which is or may become payable by the person to the Board under regulation 4, 5, 6, 7, 7A, 8 or 15 for any relevant year.

Where any sum has been credited to a self‑employed person’s account in the Fund in accordance with section 14(1) or 57C(1)(b) of the Act, the Board may, if the Minister directs, apply the whole or any part of that sum or any interest on that sum towards any contribution or interest which is or may become payable by the person to the Board under regulation 4, 5, 6, 7, 7A, 8 or 15 for any relevant year.

Every self‑employed person must, before 31 December 1992 or within 3 months of the commencement of the self‑employed person’s trade, business, profession or vocation (whichever is the later) obtain, complete and submit to the Board a registration form as may be determined by the Board unless the self‑employed person has been otherwise notified by the Board.

Every self‑employed person, whose particulars have been provided by the Comptroller or any other authority or who has completed and submitted the registration form to the Board, must be registered and allotted a reference number.

Every registered self‑employed person who ceases to be engaged in his or her trade, business, profession or vocation must inform the Board in writing within one month of such cessation and if the self‑employed person subsequently resumes his or her trade, business, profession or vocation, the self‑employed person must inform the Board in writing within one month after so resuming.

Every self‑employed person liable to pay contributions under these Regulations must immediately inform the Board in writing of any change of his or her address, except that a self‑employed person who changes his or her residential address is deemed to have informed the Board of such change in compliance with this paragraph upon the self‑employed person making a report of the change under section 10 of the National Registration Act 1965.

Where any person has changed his or her address without informing the Board as required under paragraph (1), any notice or document given or served on the person by posting the notice or document or a copy of the notice or document to the person at his or her last known address is deemed to have been duly given or served and is conclusive evidence of the fact of service.