Singapore legislation
Regulation 17
of Central Provident Fund (Self-Employed Persons) Regulations 1992
Regulation 17
Voluntary estimated contributions
Subregulation 1
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.
Subregulation 2
No voluntary estimated contribution may be made under paragraph (1) by a payer in respect of a revenue payment —
to a self‑employed person who is excluded under regulation 9 of the Central Provident Fund (Contribute As You Earn Scheme) Regulations 2019 from receiving estimated contributions; or
if the payment of the estimated contribution by the payer in respect of that revenue payment is waived under section 9C of the Act.