Central Provident Fund (Contribute As You Earn Scheme) Regulations 2019

the Central Provident Fund (Self‑Employed Persons) Regulations 1992 for a relevant year before 1 January 2020; or

section 9A of the Act read with those Regulations for a relevant year starting on or after 1 January 2020;“service intermediary platform”, in relation to a collector, means an electronic system —

that is provided by a third party and not owned by the collector;

that is used by a self‑employed person to offer services to the collector; and

through which the collector makes payment for the services provided by the self‑employed person, without being reasonably able to determine from the electronic system how much of the payment is actually paid to the self‑employed person;“third party”, in relation to a collector for a self‑employed person, means a person that is not a party to the contract for service between the collector and the self‑employed person.

specified opposite in the second column of that Schedule; and

who are not excluded from the Contribute As You Earn scheme under regulation 9.

being payment of a written invoice dated on or after that date or, if there is no such invoice, that first becomes due on or after that date; and

not being one of the payments specified in the Second Schedule.

a self‑employed person to notify the Board of the estimated amount of his or her annual revenue and the estimated amount of his or her annual expenses;

a collector or an approved payer to notify the Board of the amount of a revenue payment payable to a self‑employed person;

the Board to notify collectors of the amount of estimated contribution payable to a self‑employed person.

where the self‑employed person has notified the Board of the estimated amount of his or her annual revenue for the relevant year (whether nil or otherwise) using the electronic service mentioned in regulation 5 or in any other manner determined by the Board — the estimated amount of annual revenue so notified;

where paragraph (a) does not apply — the self‑employed person’s annual revenue for the proxy year determined as follows:

where there is a notice of assessment stating the self‑employed person’s assessable income for the proxy year — the self‑employed person’s annual revenue for the proxy year that was used to compute that assessable income;

where there is no notice of assessment as mentioned in sub‑paragraph (i) and the self‑employed person has declared his or her annual revenue for the proxy year in the form and manner specified by the Board — the self‑employed person’s annual revenue for the proxy year so declared; or

where paragraph (a) does not apply and there is neither a notice of assessment nor a declaration of annual revenue mentioned in paragraph (b)(i) and (ii) for the proxy year — nil.

where the self‑employed person has notified the Board of the estimated amount of his or her annual expenses for the relevant year (whether nil or otherwise) using the electronic service mentioned in regulation 5 or in any other manner determined by the Board — the estimated amount of annual expenses so notified;

where paragraph (a) does not apply — the self‑employed person’s annual expenses for the proxy year determined as follows:

where there is a notice of assessment stating the self‑employed person’s assessable income for the proxy year — the self‑employed person’s annual expenses for the proxy year that were used to compute that assessable income;

where there is no notice of assessment as mentioned in sub‑paragraph (i) and the self‑employed person has declared his or her annual expenses for the proxy year in the form and manner required by the Board — the self‑employed person’s annual expenses for the proxy year so declared; or

where paragraph (a) does not apply and there is neither a notice of assessment nor a declaration of annual expenses mentioned in paragraph (b)(i) and (ii) for the proxy year — nil.

where his or her estimated annual revenue for the relevant year (A) is more than his or her estimated annual expenses for the relevant year (B) — A − B; or

where A is equal to or less than B — nil.

a self‑employed person whose application to be excluded from the scheme under regulation 10 has been approved by the Board under that regulation, which approval has not lapsed or been cancelled;

a self‑employed person who for the time being has been given a longer period under section 9A(1)(b) of the Act, to pay his or her contributions under section 9A of the Act and that longer period has not expired (not being a self‑employed person whose contributions are to be paid by way of instalment payments under regulation 7(2) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992);

a self-employed person to whom regulation 4(2) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992 applies and who, under that provision, is not required to pay any contributions under section 9A of the Act in respect of his or her income for the relevant year.

the end of the day on which the revenue payment was made to the self‑employed person; or

any longer period that the Board specifies in any particular case.