Singapore legislation
Regulation 9A
of Child Development Co-Savings (Leave and Benefits) Regulations 2017
Regulation 9A
Apportionment of reimbursement amounts and priority of claims
Subregulation 1
This regulation applies for the purposes of section 12MA of the Act in relation to P (as described in section 12MA(1) of the Act) and all employers of P.
Subregulation 2
Where the aggregate amount of the claims by all employers of P exceeds the amount of the modified single employer reimbursement limits, even without including the aggregate amount of P’s claims as a self-employed person (if any), the amount of reimbursement to be paid by the Government to an employer of P must be calculated in accordance with the formula where —
C is the amount of the claim by the employer;
TC is the aggregate amount of the claims by all employers of P; and
MRL is the amount of the modified single employer reimbursement limits.
Subregulation 3
Where the aggregate amount of the claims by all employers of P does not exceed the amount of the modified single employer reimbursement limits, the following priority of claims applies:
first, each employer must be reimbursed for the full amount of the employer’s claim;
second, if there is any balance remaining from the amount of those modified single employer reimbursement limits after the reimbursement under sub-paragraph (a) to all employers of P (called the relevant remaining balance), and P has submitted one or more claims as a self-employed person (each called an SEP claim) —
in the case where the relevant remaining balance is equal to, or more than, the full amount of the SEP claim or the full amounts of the SEP claims — P may be paid that SEP claim or those SEP claims (as the case may be) in full; or
in any other case — P may be paid the SEP claim or SEP claims in part, for an amount not exceeding the relevant remaining balance.
Subregulation 4
In this regulation —
Definition
“claim” —
in relation to an employer of P — means any claim mentioned in section 12MA(3)(a) of the Act; or
in relation to P as a self-employed person — means any claim mentioned in section 12MA(3)(b) of the Act;
Definition
“modified single employer reimbursement limits” means the single employer reimbursement limits as defined in section 12MA(9) of the Act as modified by section 12MA(4)(a) of the Act.