Singapore legislation
Regulation 13D
of Central Provident Fund (Revised Workfare Income Supplement Scheme) Regulations 2016
Regulation 13D
Value of benefits for relevant year under regulation 13A
Subregulation 1
Subject to paragraphs (2), (3) and (6), the value of the benefits for an eligible self‑employed person for a relevant year (that is 2025 or later) is the amount, rounded to the nearest dollar, determined in accordance with the formula (A × B), where —
A is the amount that is applicable to the member as set out in the Thirteenth Schedule; and
B is the total number of months in the relevant year in which the member has worked as a self‑employed person.
Subregulation 2
Where the eligible self‑employed person also worked as an employee in the relevant year, the value of the additional benefits for the eligible self‑employed person for the relevant year is an amount, rounded to the nearest dollar, determined in accordance with the formula (A × B) – C, where —
A is the amount that is applicable to the member as set out in the Fourteenth Schedule;
B is the total number of months in the relevant year in which the member has worked as an employee, a self‑employed person or both; and
C is the total value of the benefits which the member received in the relevant year in accordance with regulation 13C(1).
Subregulation 3
Where the eligible self‑employed person also worked as a platform worker in the relevant year, the value of the additional benefits for the eligible self‑employed person for the relevant year is an amount determined in accordance with the formula (A × B) – C, rounded to the nearest dollar.
Subregulation 4
In paragraph (3), where the member is an eligible Group A worker —
A is the amount that is applicable to the member as set out —
in the Thirteenth Schedule — if the applicable year is 2025, 2026, 2027 or 2028; or
in the Fourteenth Schedule — if the applicable year is 2029 or any subsequent year;
B is the total number of months in the relevant year in which the member has worked as a self‑employed person or a platform worker (being at the same time a Group A worker) or both; and
C is the total value of the benefits which the member received in the relevant year in accordance with regulation 13C(2).
Subregulation 5
In paragraph (3), where the member is an eligible Group B worker —
A is the amount that is applicable to the member as set out in the Thirteenth Schedule;
B is the total number of months in the relevant year in which the member has worked as a self‑employed person or a platform worker (being at the same time a Group B worker) or both; and
C is the total value of the benefits which the member received in the relevant year in accordance with regulation 13C(3).
Subregulation 6
Where the eligible self‑employed person also worked as both an employee and a platform worker in the relevant year, the value of the additional benefits for the eligible self‑employed person for the relevant year is an amount determined in accordance with the formula (A × B) – C, rounded to the nearest dollar.
Subregulation 7
In paragraph (6) —
A is the amount specified in the Fourteenth Schedule that corresponds to the member’s age and average monthly income earned in the relevant year;
B is the total number of months in the relevant year in which the member has worked as one or more of the following:
an employee;
a self‑employed person;
a Group A worker, a Group B worker or both; and
C is the total value of the benefits which the member received in the relevant year in accordance with regulation 13C(1), (2), (3) and (4).