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Eligibility criteria for dual status worker where relevant year is any year from 2013 to 2016

Central Provident Fund (Workfare Income Supplement Scheme) Regulations 2007

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—(1) Where the relevant year is 2013, 2014, 2015 or 2016, subject to regulations 4BA and 4BB, a member is an eligible member for the purposes of Part 6A of the Act and these Regulations if the member satisfies all of the following requirements:(a)the member is a Singapore citizen, or becomes a Singapore citizen, on or before —(i)the last day in a relevant quarter, for the purposes only of assessing the member’s eligibility to receive any benefit for that relevant quarter;(ii)the last day in a quarter mentioned in regulation 6A(13), for the purposes only of assessing the member’s eligibility to receive any benefit for that quarter; or(iii)31 December in the relevant year, for any other purpose;(b)the member attains 35 years of age on or before 31 December in the relevant year or is a specified member;(c)the member was residing in a property with an annual value, on 31 December in the year immediately preceding the relevant year, not exceeding the amount specified for that relevant year in the Eighth Schedule;(d)the member and the member’s spouse collectively do not own more than one immovable property as at 31 December in the year immediately preceding the relevant year;(e)the member has worked —(i)as an employee for a period of at least —(A)2 months in any quarter in the relevant year;(B)3 months in any 6 consecutive months in the relevant year; or(C)6 months in the relevant year; and(ii)as a self‑employed person for a period of at least one month in the relevant year;(f)for the purposes only of assessing the member’s eligibility to receive any benefit for any quarter, the member’s average monthly wage for the period or periods in the relevant year when the member has worked as an employee is —(i)more than $50 but not more than $1,900; or(ii)not more than $50, and the member has paid or received an additional contribution, to such of the member’s ordinary account, special account and medisave account as the Minister may direct, of an amount specified in paragraph (2);(g)for any purpose other than the purposes mentioned in sub‑paragraph (f), the member’s average monthly income during the period or periods in the relevant year when the member has worked as a dual status worker is not more than $1,900;(h)the member has paid, by the date specified in paragraph (3), every contribution which the member is liable to pay under the Central Provident Fund (Self‑Employed Persons) Regulations 1992 for the relevant year and the 2 years immediately preceding that relevant year;(i)where the member’s declared income in the relevant year does not exceed $6,000, the member has paid, by the date specified in paragraph (3), an additional contribution, solely for the purposes of the member’s medisave account, of an amount specified in paragraph (4) for each of the relevant year and the 2 years immediately preceding that relevant year;(j)the member’s spouse does not have an assessable income of more than $70,000 for the purposes of a notice of assessment under the Income Tax Act 1947 for the year immediately preceding the relevant year.(2) The additional contribution to be paid or received by a member under paragraph (1)(f)(ii) is —(a)if the relevant year is 2013 —(i)an amount equal to $8 for each month (up to the member’s 35th birthday month) that the member earned an average wage of not more than $50; or(ii)an amount equal to $1 for each month (after the member’s 35th birthday month) that the member earned an average wage of not more than $50;(b)if the relevant year is 2014 —(i)an amount equal to $8 for each month (up to the member’s 50th birthday month) that the member earned an average wage of not more than $50;(ii)an amount equal to $7 for each month (after the member’s 50th birthday month up to the member’s 55th birthday month) that the member earned an average wage of not more than $50;(iii)an amount equal to $5 for each month (after the member’s 55th birthday month up to the member’s 60th birthday month) that the member earned an average wage of not more than $50;(iv)an amount equal to $4 for each month (after the member’s 60th birthday month up to the member’s 65th birthday month) that the member earned an average wage of not more than $50; or(v)an amount equal to $3 for each month (after the member’s 65th birthday month) that the member earned an average wage of not more than $50;(c)if the relevant year is 2015 —(i)for each month up to the member’s 50th birthday month that the member earned an average wage of not more than $50, an amount of $8 for the months of January to May 2015 and $9 for the months of June to December 2015;(ii)for each month after the member’s 50th birthday month up to the member’s 55th birthday month that the member earned an average wage of not more than $50, an amount of $7 for the months of January to May 2015 and $8 for the months of June to December 2015;(iii)for each month after the member’s 55th birthday month up to the member’s 60th birthday month that the member earned an average wage of not more than $50, an amount of $5 for the months of January to May 2015 and $6 for the months of June to December 2015;(iv)for each month after the member’s 60th birthday month up to the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $4; or(v)for each month after the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $3 for the months of January to May 2015 and $4 for the months of June to December 2015; or(d)if the relevant year is 2016 —(i)for each month up to the member’s 55th birthday month that the member earned an average wage of not more than $50, an amount of $9;(ii)for each month after the member’s 55th birthday month up to the member’s 60th birthday month that the member earned an average wage of not more than $50, an amount of $7;(iii)for each month after the member’s 60th birthday month up to the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $5; or(iv)for each month after the member’s 65th birthday month that the member earned an average wage of not more than $50, an amount of $4.(3) The member must pay the contribution mentioned in paragraph (1)(h) for any year, and the additional contribution mentioned in paragraph (1)(i) for any year, by 31 December in the second year after that year.(4) The additional contribution payable by a member under paragraph (1)(i) for any year is —(a)if the relevant year is 2013 —(i)where the member is below 35 years of age on 1 January that year, an amount equal to 2.33% of the member’s declared income in that year (called in this paragraph the relevant income), subject to a minimum of $14;(ii)where the member has attained 35 years of age but is below 45 years of age on 1 January that year, an amount equal to 2.67% of the relevant income, subject to a minimum of $16;(iii)where the member has attained 45 years of age but is below 50 years of age on 1 January that year, an amount equal to 3% of the relevant income, subject to a minimum of $18; or(iv)where the member is 50 years of age or older on 1 January that year, an amount equal to 3.17% of the relevant income, subject to a minimum of $19;(b)if the relevant year is 2014 —(i)where the member is below 35 years of age on 1 January that year, an amount equal to 3.5% of the relevant income, subject to a minimum of $21;(ii)where the member has attained 35 years of age but is below 45 years of age on 1 January that year, an amount equal to 4% of the relevant income, subject to a minimum of $24;(iii)where the member has attained 45 years of age but is below 50 years of age on 1 January that year, an amount equal to 4.5% of the relevant income, subject to a minimum of $27; or(iv)where the member is 50 years of age or older on 1 January that year, an amount equal to 4.75% of the relevant income, subject to a minimum of $28; or(c)if the relevant year is 2015 or 2016 —(i)where the member is below 35 years of age on 1 January that year, an amount equal to 4% of the relevant income, subject to a minimum of $24;(ii)where the member has attained 35 years of age but is below 45 years of age on 1 January that year, an amount equal to 4.5% of the relevant income, subject to a minimum of $27;(iii)where the member has attained 45 years of age but is below 50 years of age on 1 January that year, an amount equal to 5% of the relevant income, subject to a minimum of $30; or(iv)where the member is 50 years of age or older on 1 January that year, an amount equal to 5.25% of the relevant income, subject to a minimum of $31.(5) Where a member who satisfies the requirement in paragraph (1)(e) fails to satisfy any other requirement under paragraph (1), (2), (3) or (4), the member may nevertheless be an eligible member for the purposes of Part 6A of the Act and these Regulations if that other requirement is waived in relation to the member under regulation 4C.(6) In paragraph (1)(f) and (g), “average monthly income”, in relation to a member, means the amount ascertained in accordance with the formula:where Ais the total amount of wages received by the member as an employee in the relevant year;Bis the member’s declared income in the relevant year; andCis the total number of months in the relevant year during which the member has worked as an employee, as a self‑employed person or as both.

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