s 12J Reimbursement from Government for paternity leave benefits
12J.—(1) Subject to subsection (2) and any regulations made under section 20, where an employer makes payment to a male employee under section 12H(2), the employer is entitled to claim reimbursement from the Government, for —(a) the amount paid to the employee under section 12H(2) for the period of his absence from work under that provision; and (b) any contribution which the employer has made under the Central Provident Fund Act 1953 in respect of such payment which is not recoverable from the employee’s wages.[12/2013] (2) The reimbursement an employer is entitled to claim from the Government under subsection (1) in respect of a male employee is an amount that does not exceed —(a) $2,500 for every period equal in duration to the male employee’s weekly index or every 6 days, whichever is the lower, of his absence from work under section 12H(1); and (b) a total of —(i) $10,000 for the male employee who is the father of an April 2025 Scheme child; or (ii) $5,000 for the male employee who is the father of any other child.[Act 46 of 2024 wef 01/04/2025] [33/2016; 19/2021] (3) Where an employer makes payment to a male employee in relation to whom the requirements of subsection (4) are satisfied, for his absence from work with respect to the delivery or adoption of a child, the Government may reimburse the employer an amount that does not exceed each of the amounts mentioned in subsection (2)(a) and subsection (2)(b)(i) or (ii), whichever is applicable.[19/2021] [Act 46 of 2024 wef 01/04/2025] (4) For the purposes of subsection (3), the requirements are all of the following:(a) in the case of a male employee who is the natural father of the child —(i) the requirements of section 12I(1)(b) and (c) are satisfied, but not the requirements of section 12I(1)(d); and (ii) the date of birth of his child is on or after 1 November 2021; (b) in the case of a male employee who is the adoptive father of the child —(i) the requirements of section 12I(2)(c) and (f) are satisfied, but not the requirements of section 12I(2)(d); and (ii) the eligibility date of the employee’s application to adopt that child is on or after 1 November 2021; (c) where section 12I(1)(b)(ii) applies, the male employee’s absence from work commences on or after the date that his child becomes a citizen of Singapore; (d) the male employee’s absence from work occurs within 12 months commencing on the date of birth of the child;[19/2021] [Act 46 of 2024 wef 01/04/2025] (e) where the male employee is the adoptive father of the child, the male employee’s absence from work commences on or after the eligibility date of the application to adopt the child.[Act 46 of 2024 wef 01/04/2025] (5) Subsection (4) applies in relation to the natural father of a stillborn child as it applies to the natural father of a child born alive.[19/2021]