Singapore legislation
Regulation 2
of Central Provident Fund (Workfare Income Supplement Scheme) Regulations 2007
Regulation 2
Definitions
In these Regulations —“annual value” has the meaning given by section 2 of the Property Tax Act 1960;“assessable income” has the meaning given by section 37(1) of the Income Tax Act 1947;“average monthly wage” means the average amount of wages received by an employee in a month;“benefit” means any cash payment or relevant contribution;“birthday month”, in relation to a member, means —
the month in which the anniversary of the member’s date of birth falls; and
despite section 2(1A)(b) of the Act, in the case of a member who is born on 29 February — the month of February;“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the meanings given by section 57A of the Act;“category 1 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AA)(II) or (AB)(III) or (ii)(A)(AA)(II) or (AB)(III) or 4B(1)(e)(i)(C);“category 1 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(e)(i)(B) or (ii)(C);“category 1 self‑employed eligible member” means a self‑employed eligible member who satisfies the requirement under regulation 4(1)(e)(i) or (ii)(A)(AB) or (B)(BC);“category 2 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AA)(I) or (AB)(II) or (ii)(A)(AA)(I) or (AB)(II) or 4B(1)(e)(i)(B), but is not a category 1 dual status eligible member;“category 2 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(e)(i)(A) or (ii)(B), but is not a category 1 employed eligible member;“category 2 self‑employed eligible member” means a self‑employed eligible member who satisfies the requirement under regulation 4(1)(e)(ii)(A)(AA) or (B)(BB), but is not a category 1 self‑employed eligible member;“category 3 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AB)(I) or (ii)(A)(AB)(I) or 4B(1)(e)(i)(A), but is not a category 1 dual status eligible member or category 2 dual status eligible member;“category 3 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(e)(ii)(A), but is not a category 1 employed eligible member or category 2 employed eligible member;“category 3 self‑employed eligible member” means a self‑employed eligible member who satisfies the requirement under regulation 4(1)(e)(ii)(B)(BA), but is not a category 1 self‑employed eligible member or category 2 self‑employed eligible member;“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947, and includes a Deputy Comptroller or an Assistant Comptroller so appointed;“declared income”, in relation to a self‑employed person or dual status worker, means —
where the person or worker has not previously received any notice of assessment from the Comptroller and has not declared his or her income in accordance with regulation 4BA, the sum of $9,000; or
in any other case, the income of the person or worker declared in accordance with regulation 4BA;“dual status eligible member” means an eligible member who satisfies the requirement under regulation 4A(1)(d) or 4B(1)(e), as the case may be;“dual status worker” means any person who alternates between being an employee and a self‑employed person, or who is concurrently an employee and a self‑employed person;“employed eligible member” means an eligible member who satisfies the requirement under regulation 3(1)(e);“income”, in relation to a self‑employed person or dual status worker, means the income of the self‑employed person or dual status worker derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation as a self‑employed person;“instrument” includes any bank draft, warrant or cheque;“quarter” means a period of 3 consecutive months in a year;“relevant quarter” means a quarter in a relevant year ending on the last day of March, June, September or December, in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;“relevant year” means the year in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;“self‑employed eligible member” means an eligible member who satisfies the requirement under regulation 4(1)(e);“self‑employed person” has the meaning given by regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992;“specified date” means —
if the relevant year is 2007, 2008, 2009, 2010, 2011, 2012 or 2013 — 31 May 2016; or
if the relevant year is 2014, 2015 or 2016 — 31 December of the second year following the relevant year;“specified member” means a person who is attending, or has attended, any school —
which is or was specified in Part II of the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Rg 1); or
which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Chapter 87A, Rg 1, 1997 Revised Edition).
Definition
“annual value” has the meaning given by section 2 of the Property Tax Act 1960;
Definition
“assessable income” has the meaning given by section 37(1) of the Income Tax Act 1947;
Definition
“average monthly wage” means the average amount of wages received by an employee in a month;
Definition
“benefit” means any cash payment or relevant contribution;
Definition
“birthday month”, in relation to a member, means —
the month in which the anniversary of the member’s date of birth falls; and
despite section 2(1A)(b) of the Act, in the case of a member who is born on 29 February — the month of February;
Definition
“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the meanings given by section 57A of the Act;
Definition
“category 1 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AA)(II) or (AB)(III) or (ii)(A)(AA)(II) or (AB)(III) or 4B(1)(e)(i)(C);
Definition
“category 1 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(e)(i)(B) or (ii)(C);
Definition
“category 1 self‑employed eligible member” means a self‑employed eligible member who satisfies the requirement under regulation 4(1)(e)(i) or (ii)(A)(AB) or (B)(BC);
Definition
“category 2 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AA)(I) or (AB)(II) or (ii)(A)(AA)(I) or (AB)(II) or 4B(1)(e)(i)(B), but is not a category 1 dual status eligible member;
Definition
“category 2 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(e)(i)(A) or (ii)(B), but is not a category 1 employed eligible member;
Definition
“category 2 self‑employed eligible member” means a self‑employed eligible member who satisfies the requirement under regulation 4(1)(e)(ii)(A)(AA) or (B)(BB), but is not a category 1 self‑employed eligible member;
Definition
“category 3 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AB)(I) or (ii)(A)(AB)(I) or 4B(1)(e)(i)(A), but is not a category 1 dual status eligible member or category 2 dual status eligible member;
Definition
“category 3 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(e)(ii)(A), but is not a category 1 employed eligible member or category 2 employed eligible member;
Definition
“category 3 self‑employed eligible member” means a self‑employed eligible member who satisfies the requirement under regulation 4(1)(e)(ii)(B)(BA), but is not a category 1 self‑employed eligible member or category 2 self‑employed eligible member;
Definition
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947, and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
Definition
“declared income”, in relation to a self‑employed person or dual status worker, means —
where the person or worker has not previously received any notice of assessment from the Comptroller and has not declared his or her income in accordance with regulation 4BA, the sum of $9,000; or
in any other case, the income of the person or worker declared in accordance with regulation 4BA;
Definition
“dual status eligible member” means an eligible member who satisfies the requirement under regulation 4A(1)(d) or 4B(1)(e), as the case may be;
Definition
“dual status worker” means any person who alternates between being an employee and a self‑employed person, or who is concurrently an employee and a self‑employed person;
Definition
“employed eligible member” means an eligible member who satisfies the requirement under regulation 3(1)(e);
Definition
“income”, in relation to a self‑employed person or dual status worker, means the income of the self‑employed person or dual status worker derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation as a self‑employed person;
Definition
“instrument” includes any bank draft, warrant or cheque;
Definition
“quarter” means a period of 3 consecutive months in a year;
Definition
“relevant quarter” means a quarter in a relevant year ending on the last day of March, June, September or December, in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;
Definition
“relevant year” means the year in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;
Definition
“self‑employed eligible member” means an eligible member who satisfies the requirement under regulation 4(1)(e);
Definition
“self‑employed person” has the meaning given by regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992;
Definition
“specified date” means —
if the relevant year is 2007, 2008, 2009, 2010, 2011, 2012 or 2013 — 31 May 2016; or
if the relevant year is 2014, 2015 or 2016 — 31 December of the second year following the relevant year;
Definition
“specified member” means a person who is attending, or has attended, any school —
which is or was specified in Part II of the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Rg 1); or
which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Chapter 87A, Rg 1, 1997 Revised Edition).