Singapore legislation
Regulation 2
of Central Provident Fund (Contribute As You Earn Scheme) Regulations 2019
Regulation 2
General definitions
In these Regulations —“additional allowance”, “allowance”, “Comptroller”, “honorarium”, “Member of Parliament”, “notice of assessment” and “self‑employed person” have the meanings given by regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992;“approved payer” has the meaning given by section 9B(5) of the Act;“Contribute As You Earn scheme” means the scheme where collectors pay estimated contributions to the Fund for self‑employed persons under section 9B of the Act;“Government‑aided school” has the meaning given by the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Rg 1);“income” has the meaning given by section 9A(3) of the Act;“proxy year”, in relation to a relevant year, means the year beginning on 1 January 2 years before the relevant year;“relevant year”, in relation to an estimated contribution in respect of a revenue payment to a self‑employed person, means the calendar year in which the revenue payment is made to the self‑employed person;“self‑employed contribution” means a contribution that a self‑employed person is required to make to his or her account in the Fund under —
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.
Definition
“additional allowance”, “allowance”, “Comptroller”, “honorarium”, “Member of Parliament”, “notice of assessment” and “self‑employed person” have the meanings given by regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations 1992;
Definition
“approved payer” has the meaning given by section 9B(5) of the Act;
Definition
“Contribute As You Earn scheme” means the scheme where collectors pay estimated contributions to the Fund for self‑employed persons under section 9B of the Act;
Definition
“Government‑aided school” has the meaning given by the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Rg 1);
Definition
“income” has the meaning given by section 9A(3) of the Act;
Definition
“proxy year”, in relation to a relevant year, means the year beginning on 1 January 2 years before the relevant year;
Definition
“relevant year”, in relation to an estimated contribution in respect of a revenue payment to a self‑employed person, means the calendar year in which the revenue payment is made to the self‑employed person;
Definition
“self‑employed contribution” means a contribution that a self‑employed person is required to make to his or her account in the Fund under —
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;
Definition
“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;
Definition
“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.