Singapore legislation
Regulation 14
of Child Development Co-Savings (Leave and Benefits) Regulations 2017
Regulation 14
Claim by self-employed person
Subregulation 1
Subject to paragraph (2), every self-employed person who is entitled to claim payment from the Government under section 12B(16) or (16A) of the Act in respect of any income lost by the self-employed person in a calendar year by reason of his or her cessation of active engagement in his or her trade, business, profession or vocation for childcare purposes must submit the claim —
within 3 months after the last day of the calendar year; or
within such extended period of time as the Director may allow in any particular case.
Subregulation 2
The self-employed person may submit the following claims instead of the claim under paragraph (1):
a claim to be paid such lost income for any part of the self-employed person’s inactivity period —
within 12 months after the start of the calendar year; and
before the claim mentioned in sub-paragraph (b) is submitted;
a claim to be paid such lost income for the remainder of the self-employed person’s inactivity period — within 3 months after the last day of the calendar year, 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
The amount of income which a self-employed person is entitled to claim from the Government under section 12B(16) or (16A) of the Act —
must not include any income the loss or reduction of which is not attributable to the self-employed person ceasing to be actively engaged in his or her trade, business, profession or vocation; and
must be computed on the basis of —
unless sub-paragraph (ii) applies, the self-employed person’s assessed net income for a relevant basis period, less the net income the self-employed person continued to derive during his or her inactivity period; or
where the self-employed person is a platform worker, the sum of the self-employed person’s assessed net income for a relevant basis period and the amount of all contributions made in respect of the self-employed person by any platform operator under the Central Provident Fund Act 1953 during the same relevant basis period that is not recoverable from the platform worker’s earnings, less the net income the self-employed person continued to derive during his or her inactivity period.
Subregulation 5
Where the self-employed person’s assessed net income for a relevant basis period is not available, the Board may compute the amount of income that the self-employed person is entitled to claim from the Government under section 12B(16) or (16A) of the Act on such other basis as the Board determines to be representative of the income lost by the self-employed person during his or her inactivity period.
Subregulation 6
For the purposes of this regulation —
a reference to a self-employed person’s assessed net income for a relevant basis period is a reference to the net income derived by the self-employed person in that relevant basis period, as determined by the Comptroller of Income Tax and set out in the notice of assessment in respect of the self-employed person’s income for that relevant basis period; and
a reference to a relevant basis period is —
the basis period that corresponds to the calendar year for which the self-employed person is submitting a claim for lost income; or
if, at the time of submission of the claim, there is no notice of assessment for the year of assessment that relates to the basis period mentioned in sub-paragraph (i) — the later of either of the following basis periods for which the Comptroller of Income Tax has issued a notice of assessment that sets out the self-employed person’s income for that basis period:
the basis period immediately preceding the basis period mentioned in sub-paragraph (i);
the basis period immediately preceding the basis period mentioned in sub-paragraph (A).