s 10 Reimbursement from Government for maternity benefits
10.—(1) Subject to subsections (2) and (3), section 12E and any regulations made under section 20, where an employer makes any payment to a female employee under section 9(1), (1A) or (1B) for her confinement, the employer is entitled to claim reimbursement from the Government —(a) if the employee’s confinement is her first or second specified event, for —(i) the amount paid to the employee —(A) under section 9(1) for the period of her absence from work under that provision which is after the first 8 weeks of such absence; (B) under section 9(1A) for such period of her absence from work under section 76(1) of the Employment Act 1968, or under section 9(1A), after the first 8 weeks of her absence from work under section 76(1) of that Act as she is entitled to receive payment under section 9(1A); or (C) under section 9(1B) —(CA) for the whole period of her absence from work under that provision, if that period does not exceed 8 weeks; or (CB) if that period exceeds 8 weeks, for a period of 8 weeks of her absence from work under that provision; and (ii) any contribution made by the employer under the Central Provident Fund Act 1953 in respect of the amount mentioned in sub‑paragraph (i) which is not recoverable from the employee’s wages; and (b) if the employee’s confinement is her third or subsequent specified event, for —(i) the amount paid to the employee —(A) under section 9(1) or (1B) for the whole period of her absence from work under that provision; or (B) under section 9(1A) for such period of her absence from work under section 76(1) of the Employment Act 1968, or under section 9(1A), as she is entitled to receive payment under section 9(1A); and (ii) any contribution made by the employer under the Central Provident Fund Act 1953 in respect of the amount mentioned in sub‑paragraph (i) which is not recoverable from the employee’s wages.[33/2016] (2) The amount of reimbursement an employer is entitled to claim from the Government under subsection (1) in respect of a female employee is an amount that does not exceed —(a) where subsection (1)(a) applies —(i) $10,000 for every period equal in duration to 4 times the employee’s weekly index or every 24 days, whichever is the lower, of the employee’s absence from work; and (ii) a total of $20,000; and (b) where subsection (1)(b) applies —(i) $10,000 for every period equal in duration to 4 times the employee’s weekly index or every 24 days, whichever is the lower, of the employee’s absence from work; and (ii) a total of $40,000.[42/2004; 28/2008; 19/2021] (2A) Where an employer makes payment to a female employee in relation to whom the requirements of subsection (2B) are satisfied, in respect of her absence from work for her confinement, the Government may reimburse the employer an amount that does not exceed —(a) if the employee’s confinement is her first or second specified event — each of the amounts mentioned in subsection (2)(a)(i) and (ii); and (b) if the employee’s confinement is her third or subsequent specified event — each of the amounts mentioned in subsection (2)(b)(i) and (ii).[19/2021] (2B) For the purposes of subsection (2A), the requirements are all of the following:(a) the female employee’s confinement occurs, or the estimated delivery date for her confinement is, on or after 1 November 2021; (b) the child delivered during her confinement —(i) is a citizen of Singapore at the time of the child’s birth, or is a stillborn child who would have been a citizen of Singapore at birth; or (ii) is not a citizen of Singapore at the time of the child’s birth, but becomes a citizen of Singapore within the period of 12 months commencing on the date of the child’s birth; (c) where paragraph (b)(i) applies, the female employee’s absence from work occurs during a period that commences not earlier than 28 days immediately preceding the day of her confinement, and ends on or before the last day of her 12-month post-confinement period;[Act 32 of 2023 wef 01/01/2024] (d) where paragraph (b)(ii) applies, the female employee’s absence from work commences on or after the day the child becomes a citizen of Singapore, and ends on or before the last day of the female employee’s 12-month post-confinement period;[Act 32 of 2023 wef 01/01/2024] (e) the female employee does not satisfy the requirement in section 9A(1)(c) or 9A(1A)(c).[19/2021] (2C) In subsection (2B), “12-month post-confinement period”, in relation to a female employee, means the period of 12 months commencing on the day of the female employee’s confinement.[Act 32 of 2023 wef 01/01/2024] (3) An employer is not entitled to claim reimbursement from the Government for any amount that the employer is directed, on or after 1 January 2017, by any of the following to pay to a female employee, unless the direction has been withdrawn or reversed:(a) by the Minister charged with the responsibility for manpower under section 35 of the Industrial Relations Act 1960; (b) by the Commissioner for Labour under section 115 of the Employment Act 1968; (c) by any court.[33/2016; 55/2018]