Singapore legislation
Regulation 7
of Child Development Co-Savings (Leave and Benefits) Regulations 2017
Regulation 7
Claim by employer from Government under section 10(1) or (2A), 12AD(1) or (3), or 12DB(4) or (6) of Act in respect of female employee
Subregulation 1
Subject to paragraph (2), an employer who is entitled to claim reimbursement from the Government under section 10(1), 12AD(1) or 12DB(4) of the Act for payment made to a female employee in respect of her absence from work must submit the claim —
within 3 months after the last day on which the female employee absents herself from work under section 9(1) or (1B), 12AA(1) or 12DA(2) of the Act, or under section 76(1) of the Employment Act 1968 and section 9(1A) of the Act, as the case may be; 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 female employee instead of the claim under paragraph (1):
a claim to be reimbursed for the amount paid to the female employee for any part of the applicable period, and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the female employee’s wages —
within 12 months after the day of the female employee’s specified event; and
before the claim mentioned in sub-paragraph (b) is submitted;
a claim to be reimbursed for the amount paid to the female employee for the remainder of the applicable period, and for any contribution that the employer has made under the Central Provident Fund Act 1953 in respect of such payment that is not recoverable from the female employee’s wages — within 3 months after the last day of the female employee’s absence from work, or within such extended period of time as the Director may allow in any particular case.
Subregulation 3
In paragraph (2), “applicable period” means —
the part of the period of a female employee’s absence from work mentioned in section 10(1)(a)(i)(A), (B) or (C) or (b)(i)(A) or (B) of the Act for which the employer of the female employee has made payment to the female employee under section 9(1), (1A) or (1B) of the Act, and is entitled to claim reimbursement from the Government for the amount so paid; (b)the part of the period of a female employee’s absence from work mentioned in section 12AD(1)(a)(i) or (b)(i) of the Act for which the employer of the female employee has made payment to the female employee under section 12AA(4) of the Act, and is entitled to claim reimbursement from the Government for the amount so paid; or
the part of the period of a female employee’s absence from work mentioned in section 12DA(2)(a) of the Act for which the employer of the female employee has made payment to the female employee under section 12DA(2)(b) of the Act, and is entitled to claim reimbursement from the Government for the amount so paid.
Subregulation 4
Subject to the limits mentioned in section 10(2), 12AD(2) or 12DB(5) of the Act (whichever is applicable) and in paragraph (5), the amount of reimbursement that an employer is entitled to claim from the Government in respect of a female employee is calculated in accordance with the following formula:where —
MGP is the monthly gross rate of pay of the female 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 female employee, and that is not recoverable from the female employee’s monthly wages;
W is the female employee’s weekly index; and
D is —
where it is the female employee’s first or second specified event and section 9(1)(a) or (b) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1)(a) or (b) of the Act, after deducting the first 8 weeks that the female employee absented herself from work under section 9(1)(a) or (b) of the Act, for which she has received payment from her employer under section 9(1) of the Act;
where it is the female employee’s first or second specified event and section 9(1)(c) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1)(c)(ii) of the Act, for which she has received payment from her employer under section 9(1) of the Act;
where section 9(1A)(i) or (iii) of the Act applies —
in the case of the female employee who has a child mentioned in section 9(1A)(i)(A) or (B) or (iii)(A) or (B) of the Act — the number of work days on which the female employee absented herself from work during the last 4 weeks of the female employee’s entitlement to be absent from work under section 76(1)(a)(ii) or (b) of the Employment Act 1968; and
the number of work days on which the female employee absented herself from work under section 9(1A)(i)(A)(AB) or (B)(BB) or (C) or (iii)(A)(AB) or (B)(BB) or (C) of the Act,for which she has received payment from her employer under section 9(1A)(i) or (iii) of the Act;
where section 9(1A)(ii) or (iv) of the Act applies —
in the case of a female employee who has a child mentioned in section 9(1A)(ii)(A) or (iv)(A) of the Act — the number of work days on which the female employee absented herself from work under section 76(1)(a)(ii) or (b) of the Employment Act 1968; and
the number of work days on which the female employee absented herself from work under section 9(1A)(ii)(A)(AB) or (B) or (iv)(A)(AB) or (B) of the Act,for which she has received payment from her employer under section 9(1A)(ii) or (iv) of the Act;
where section 9(1A)(iva) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1A)(iva)(A) of the Act, for which she has received payment from her employer under section 9(1A)(iva)(B) of the Act;
where section 9(1A)(v) of the Act applies —
the number of work days on which the female employee absented herself from work under section 76(1)(c)(ii) of the Employment Act 1968; and
the number of work days on which the female employee absented herself from work under section 9(1A)(v)(A)(AB) or (B)(BB) of the Act,for which she has received payment from her employer under section 9(1A)(v) of the Act;
where section 9(1A)(vi) of the Act applies —
the number of work days on which the female employee absented herself from work under section 76(1)(c)(i) or (ii) of the Employment Act 1968; and
the number of work days on which the female employee absented herself from work under section 9(1A)(vi)(A)(AB) or (B)(BB) of the Act,for which she has received payment from her employer under section 9(1A)(vi) of the Act;
where it is the female employee’s first or second specified event and section 9(1B)(i) of the Act applies — the lowest of the following 3 numbers:
the number of work days on which the female employee absented herself from work under section 9(1B)(i) of the Act, for which she has received payment from her employer under section 9(1B) of the Act;
the number equal to 8 times her weekly index;
the number 48;
where it is the female employee’s first or second specified event and section 9(1B)(ii) or (iii) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1B)(ii)(B) or (iii) of the Act for which she has received payment from her employer under section 9(1B) of the Act;
where it is the female employee’s first or second specified event and section 12AA(1)(a), (b) or (c) of the Act applies — the number of work days on which the female employee absented herself from work under section 12AA(1)(a), (b) or (c) of the Act, after deducting the first 4 weeks that the female employee absented herself from work under section 12AA(1)(a), (b) or (c) of the Act (as the case may be), for which she has received payment from her employer under section 12AA(4) of the Act;
where it is the female employee’s third or subsequent specified event and section 9(1)(a), (b) or (c) or 12AA(1)(a), (b) or (c) of the Act applies — the number of work days on which the female employee absented herself from work under any of those provisions of the Act, for which she has received payment from her employer under section 9(1) or section 12AA(4) of the Act; (xii)where it is the female employee’s third or subsequent specified event and section 9(1B)(i), (ii) or (iii) of the Act applies — the number of work days on which the female employee absented herself from work under section 9(1B)(i), (ii) or (iii) of the Act, for which she has received payment from her employer under section 9(1B) of the Act; or
where section 12DA(2) of the Act applies — the number of work days on which the female employee absented herself from work under section 12DA(2)(a)(i) or (ii) of the Act, for which she has received payment from her employer under section 12DA(2)(b) of the Act.
Subregulation 5
The amount of reimbursement that an employer is entitled to claim from the Government under paragraph (4) for each work day that the female employee has absented herself from work must not exceed —
where paragraph (4)(d)(i) to (xii) applies — an amount that is calculated in accordance with the formula where C1 is 4 times the female employee’s weekly index; or
where paragraph (4)(d)(xiii) applies — an amount that is calculated in accordance with the formula where C2 is the female employee’s weekly index.
Subregulation 6
Paragraphs (1) to (5) apply to a claim by an employer for reimbursement from the Government under section 10(2A), 12AD(3) or 12DB(6) of the Act as they apply to a claim for reimbursement from the Government under section 10(1), 12AD(1) or 12DB(4) of the Act, if —
the claim concerns a female employee —
in relation to whom the requirements of section 10(2B) of the Act are satisfied; and
who absented herself from work in the manner described under section 9(1), (1A) or (1B) of the Act, and was paid by her employer at her gross rate of pay in accordance with section 9(1), (1A) or (1B) of the Act (as the case may be), as if she were a female employee entitled to be so absent or paid under any of those provisions of the Act; (b)the claim concerns a female employee —
in relation to whom the requirements of section 12AD(4) of the Act are satisfied; and
who absented herself from work in the manner described under section 12AA(1)(a), (b) or (c) of the Act, and was paid by her employer at her gross rate of pay in accordance with section 12AA(4) of the Act, as if she were a female employee entitled to be so absent and paid under section 12AA of the Act; or
the claim concerns a female employee —
in relation to whom the requirements of section 12DB(7) of the Act are satisfied; and
who absented herself from work in the manner described under section 12DA(2)(a)(i) or (ii) of the Act, and was paid by her employer at her gross rate of pay in accordance with section 12DA(2)(b) of the Act, as if she were a female employee entitled to be so absent and paid under section 12DA(2) of the Act,and in each such case, a reference in paragraph (4) to the limits mentioned in section 10(2), 12AD(2) or 12DB(5) of the Act is to be read as a reference to the limits mentioned in section 10(2A), 12AD(3) or 12DB(6) of the Act, respectively.
Subregulation 7
If —
paragraph (6)(a)(i) is satisfied but not paragraph (6)(a)(ii);
paragraph (6)(b)(i) is satisfied but not paragraph (6)(b)(ii); or
paragraph (6)(c)(i) is satisfied but not paragraph (6)(c)(ii),as the case may be, then —
an employer may submit a claim for reimbursement under section 10(2A), 12AD(3) or 12DB(6) of the Act within 3 months after the last day of the female employee’s absence from work for which she was paid by the employer, or within such extended period of time as the Director may allow in a particular case; and
the amount of reimbursement that an employer may claim from the Government under section 10(2A), 12AD(3) or 12DB(6) of the Act is to be determined by the Director in a particular case, subject that —
the amount must not exceed the limits mentioned in section 10(2A), 12AD(3) or 12DB(6) of the Act, as the case may be; and
the amount for each work day on which the female employee absented herself from work and was paid by the employer must not exceed the amount calculated in accordance with the formula specified in paragraph (5).