Singapore legislation
Regulation 15
of Child Development Co-Savings (Leave and Benefits) Regulations 2017
Regulation 15
Records to be kept and maintained
Every person who submits a claim for any payment or reimbursement from the Government under the Act must keep and maintain all information and documents relevant to the claim for a period of 5 years which starts on —
in the case of a claim by an employer for reimbursement from the Government under section 10(1) or (2A), 12AD(1) or (3), 12DB(4) or (6), 12G(1), 12J(1) or (3) or 12JA(2) or (6) of the Act for payment made by the employer to an employee in respect of the employee’s absence from work — the last day of the employee’s absence from work that is the subject of the claim;
in the case of a claim by an employer for reimbursement from the Government under section 12C(1) or 12CA(1) of the Act in respect of any childcare leave or extended childcare leave (as the case may be) — the last day of the childcare leave or extended childcare leave during the relevant period that is the subject of that claim;
in the case of a claim by a self-employed person under section 9(4) or (4A), 12AB(1), 12DA(6), 12E(3) or 12H(4) of the Act for payment from the Government in respect of the self-employed person’s lost income — the last day of the self-employed person’s inactivity period that is the subject of the claim;
in the case of a claim by a self-employed person under section 12B(16) or (16A) of the Act for payment from the Government in respect of the self-employed person’s lost income for childcare purposes — the last day of the self-employed person’s inactivity period during the calendar year that is the subject of the claim; and
in the case of a claim by a person under section 9(5A), 12A(2), 12DC(2) or 12HA(2) of the Act — the day immediately before the first anniversary of the child’s birth.