Singapore legislation
Regulation 6A
of Central Provident Fund (Workfare Income Supplement Scheme) Regulations 2007
Regulation 6A
Benefits of dual status eligible member under Scheme
Subregulation 1
Subject to paragraph (2), when a dual status eligible member is entitled to receive any benefit, the Board must —
if the relevant year is 2007, 2008, 2009, 2010, 2011 or 2012 —
make a cash payment to the member of an amount (rounded up to the nearest dollar) equivalent to two‑sevenths of the value of all benefits which the member is then entitled to receive; and
credit a relevant contribution, of an amount equivalent to the difference between the value of all benefits which the member is then entitled to receive and the value of the cash payment under sub‑paragraph (i), to such of the member’s ordinary account, special account and medisave amount as the Minister may direct; or
if the relevant year is 2013, 2014, 2015 or 2016 —
make a cash payment to the member of an amount (rounded up to the nearest dollar) equivalent to two‑fifths of the value of all benefits which the member is then entitled to receive; and
credit a relevant contribution, of an amount equivalent to the difference between the value of all benefits which the member is then entitled to receive and the value of the cash payment under sub‑paragraph (i), to such of the member’s ordinary account, special account and medisave account as the Minister may direct.
Subregulation 2
Instead of making a cash payment under paragraph (1)(a)(i) or (b)(i), the Board may credit to the dual status eligible member’s ordinary account, special account or medisave account, as the Minister may direct, an additional relevant contribution of an amount equivalent to the value of the cash payment if —
the Board has attempted to make the cash payment by issuing a cheque to the member;
the Board has notified the member of the issue of the cheque; and
the member fails to encash the cheque before the cheque expires.
Subregulation 3
Subject to paragraphs (4), (11) and (14), the total value of all benefits which a dual status eligible member is entitled to receive in any relevant year is as follows:
where the member is a category 1 dual status eligible member, the total value of all benefits which the member is entitled to receive is as set out in —
the table under paragraph 1 of the Sixth Schedule, if the relevant year is 2007, 2008 or 2009;
the table under paragraph 2 of the Sixth Schedule, if the relevant year is 2010;
the table under paragraph 4 of the Sixth Schedule, if the relevant year is 2011 or 2012; or
the table under paragraph 5 of the Sixth Schedule, if the relevant year is 2013, 2014, 2015 or 2016;
where the member is a category 2 dual status eligible member, the total value of all benefits which the member is entitled to receive is as set out in —
the table under paragraph 1 of the Seventh Schedule, if the relevant year is 2007, 2008 or 2009;
the table under paragraph 2 of the Seventh Schedule, if the relevant year is 2010;
the table under paragraph 4 of the Seventh Schedule, if the relevant year is 2011 or 2012; or
the table under paragraph 5 of the Seventh Schedule, if the relevant year is 2013, 2014, 2015 or 2016;
where the member is a category 3 dual status eligible member, the total value of all benefits which the member is entitled to receive is as set out in —
the table under paragraph 6 of the Seventh Schedule, if the relevant year is 2012; or
the table under paragraph 7 of the Seventh Schedule, if the relevant year is 2013, 2014, 2015 or 2016.
Subregulation 4
The total value of all benefits which a dual status eligible member who is an eligible member by virtue of regulation 4A(4) is entitled to receive in the relevant year of 2010, is as set out —
in the table under paragraph 3 of the Sixth Schedule where —
the member is a category 1 dual status eligible member; and
the Board has under regulation 4A(4) waived the requirement for a minimum average monthly income in regulation 4A(1)(e); or
in the table under paragraph 3 of the Seventh Schedule where —
the member is a category 2 dual status eligible member; and
the Board has under regulation 4A(4) waived the requirement for a minimum average monthly income in regulation 4A(1)(e).
Subregulation 5
Subject to paragraphs (6) and (12), a dual status eligible member must receive the benefits to which the member is entitled in any relevant year as soon as practicable in the year immediately following the relevant year.
Subregulation 6
A dual status eligible member may receive a provisional payment or credit of part of the benefits to which the member is entitled in any relevant year (being 2010 or 2011) before the end of the relevant year, and the remainder of the benefits to which the member is entitled in the relevant year as soon as practicable in the year immediately following the relevant year, if the member —
is a Singapore citizen, or becomes a Singapore citizen on or before 30 June in the relevant year;
either of the following applies to the member:
the member has worked —
as an employee for a period of at least 3 months in the first 6 months of the relevant year; and
as a self‑employed person for a period of at least one month in the first 6 months of the relevant year;
the member has worked —
as a self‑employed person for a period of at least 3 months in the first 6 months of the relevant year; and
as an employee for a period of at least one month in the first 6 months of the relevant year; and
has, for the purposes of receiving the provisional payment or credit, declared to the Board (in such form and manner as the Board may require) the member’s income in the first 6 months of the relevant year.
Subregulation 7
Subject to paragraph (8), the value of the benefits which a dual status eligible member is entitled to receive provisionally in a relevant year (being 2010 or 2011) is as set out in —
the table under paragraph 2 of the Seventh Schedule, if the relevant year is 2010; or
the table under paragraph 4 of the Seventh Schedule, if the relevant year is 2011.
Subregulation 8
The value of the benefits which a dual status eligible member who is an eligible member by virtue of regulation 4A(4) is entitled to receive provisionally in the relevant year of 2010 is as set out in the table under paragraph 3 of the Seventh Schedule, where the Board has under regulation 4A(4) waived the requirement for a minimum average monthly income in regulation 4A(1)(e).
Subregulation 9
Despite paragraph (3), where the value of the benefits which a dual status eligible member has received provisionally in any relevant year (being 2010 or 2011) exceeds the total value of all benefits which the member is entitled to receive in that relevant year, the Board is not required to recover, on behalf of the Government, the excess benefits from the member.
Subregulation 10
A dual status eligible member is entitled to receive the benefits for any relevant quarter in 2012, 2013, 2014, 2015 or 2016, if —
the member is a Singapore citizen, or becomes a Singapore citizen, on or before the last day of that relevant quarter; and
the member has worked as an employee for a period of at least 2 months in that relevant quarter.
Subregulation 11
The value of the benefits which a dual status eligible member is entitled under paragraph (10) to receive for each relevant quarter is as set out in —
the table under paragraph 6 of the Seventh Schedule, if the relevant year is 2012; or
the table under paragraph 7 of the Seventh Schedule, if the relevant year is 2013, 2014, 2015 or 2016.
Subregulation 12
A dual status eligible member is entitled under paragraph (10) —
to receive the benefits for the first 3 relevant quarters in any relevant year (being 2012, 2013, 2014, 2015 or 2016) before the end of the relevant year; and
to receive the remainder of the benefits to which the member is entitled in the relevant year (including the benefits for the fourth relevant quarter in the relevant year) as soon as practicable in the year immediately following the relevant year.
Subregulation 13
A dual status eligible member is entitled to receive the benefits for any quarter (not being a relevant quarter) in 2012, 2013, 2014, 2015 or 2016 where the member has worked as an employee in the last month of that quarter, if —
the member is a Singapore citizen, or becomes a Singapore citizen, on or before the last day of that quarter;
the member has worked as an employee for a period of at least 2 months in that quarter; and
no part of that quarter forms any part of a relevant quarter for which the member is entitled under paragraph (10) to receive any benefits.
Subregulation 14
The value of the benefits which a dual status eligible member is entitled under paragraph (13) to receive for each quarter is as set out in —
the table under paragraph 6 of the Seventh Schedule, if the relevant year is 2012; or
the table under paragraph 7 of the Seventh Schedule, if the relevant year is 2013, 2014, 2015 or 2016.
Subregulation 15
Despite paragraphs (1), (2), (3), (6), (7) and (10) to (14), where a dual status eligible member is entitled in any relevant year (being 2010, 2011, 2012, 2013, 2014, 2015 or 2016) to receive any benefit —
the Board may, in its discretion, make a cash payment under paragraph (1)(a), credit a relevant contribution under paragraph (1)(b) or in accordance with paragraph (2), or make a provisional payment or credit under paragraph (6), in favour of the member, of such amount as the Minister may direct (being an amount which exceeds the amount of the cash payment, relevant contribution or provisional payment or credit (as the case may be) which the member is otherwise entitled to receive in that relevant year); and
the member is entitled to retain the full amount of the cash payment, relevant contribution or provisional payment or credit (as the case may be) made or credited by the Board.
Subregulation 16
This regulation does not affect the entitlement of any dual status eligible member to receive any benefit under the Scheme which —
the member has received before 30 June 2010; or
the member has been assessed before 30 June 2010 to be entitled to receive.