Singapore legislation

Regulation 9

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

Regulation 9

Self-employed persons excluded from Contribute As You Earn scheme

The following self‑employed persons are excluded from the Contribute As You Earn scheme:

(a)

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;

(b)

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);

(c)

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.

Regulation 9 — Central Provident Fund (Contribute As You Earn Scheme) Regulations 2019