Singapore legislation
Regulation 13
of Child Development Co-Savings (Leave and Benefits) Regulations 2017
Regulation 13
Claim by employers
Subregulation 1
Subject to paragraph (2), every employer who is entitled to claim reimbursement from the Government under section 12C(1) or 12CA(1) of the Act in respect of childcare leave or extended childcare leave (as the case may be) taken by an employee in a relevant period must submit the claim within 3 months after the last day of the relevant period, or within such extended period of time as the Director may allow in any particular case.
Subregulation 2
The employer may submit the following claims in respect of the employee instead of a claim under paragraph (1):
a claim to be reimbursed for the amount paid to an employee for any part of the relevant period —
within 12 months after the start of the relevant period; and
before the claim mentioned in sub-paragraph (b) is submitted;
a claim to be reimbursed for the amount paid to the employee for the remainder of the relevant period — within 3 months after the last day of the relevant period, or within such extended period of time as the Director may allow in any particular case.
Subregulation 3
[Deleted by S 827/2021 wef 01/11/2021]
Subregulation 4
Subject to paragraph (6), the amount of reimbursement that an employer is entitled to claim from the Government in respect of the childcare leave taken by an employee in a relevant period is calculated in accordance with the following formula:where —
“MGP” is the monthly gross rate of pay of the employee;
“ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the employee, and that is not recoverable from the employee’s monthly wages;
“W” is the employee’s weekly index; and
“D” is the number of work days in the relevant period on which the employee has taken childcare leave.
Subregulation 5
Subject to paragraph (6), the amount of reimbursement that an employer is entitled to claim from the Government in respect of the extended childcare leave taken by an employee in a relevant period is calculated in accordance with the following formula:where —
“MGP” is the monthly gross rate of pay of the employee;
“ECPF” is the contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the employee, and that is not recoverable from the employee’s monthly wages;
“W” is the employee’s weekly index; and
“D” is the number of work days in the relevant period on which the employee has taken extended childcare leave.
Subregulation 6
For the purposes of paragraphs (4) and (5), where the number of work days in the relevant period on which the employee has taken childcare leave or extended childcare leave, as the case may be, is not a whole number, that number is to be rounded down to the nearest half day or whole day.