s 24 Loss of civilian remuneration
24.—(1) Subject to such conditions, restrictions or limitations as the Minister may by regulations provide, a person who is performing any —(a) [Deleted by Act 10 of 2024 wef 01/05/2024] (b) operationally ready national service under section 14(1)(b) or (2);[Act 10 of 2024 wef 01/05/2024] (c) voluntary service in the Singapore Armed Forces; or[Act 10 of 2024 wef 01/05/2024] (d) mobilised service, and who, immediately prior to the performance of such service, was or is — (e) self‑employed; (f) a platform worker providing a platform service for a platform operator;[Act 30 of 2024 wef 01/01/2025] (g) gainfully employed by one or more employers;[Act 30 of 2024 wef 01/01/2025] (h) self-employed as well as a platform worker;[Act 30 of 2024 wef 01/01/2025] (i) self-employed as well as gainfully employed under a contract of service;[Act 30 of 2024 wef 01/01/2025] (j) a platform worker as well as gainfully employed under a contract of service; or[Act 30 of 2024 wef 01/01/2025] (k) self-employed, gainfully employed under a contract of service as well as a platform worker, shall be entitled to claim reimbursement of an amount by which his civilian remuneration is reduced as a result of being required to perform such service, less any service remuneration to which he is entitled in respect of that service. [Act 10 of 2024 wef 01/05/2024] [Act 30 of 2024 wef 01/01/2025] (2) The designated authority may pay the claims under subsection (1) from moneys to be provided by Parliament. (3) If a dispute arises between the designated authority and a person subject to this Act as to the amount that such person may claim by way of reimbursement under subsection (1), the matter shall be referred to the Minister whose decision shall be final. (4) Where a person subject to this Act is required to perform further operationally ready national service under section 118(17) of the Singapore Armed Forces Act 1972, his employer shall, subject to subsection (5), be liable to pay that person at a rate equal to his usual rate of civilian remuneration, less the amount of any remuneration due to him in respect of such further operationally ready national service, except that —(a) where that person is gainfully employed under a contract of service by 2 or more employers — each of the employers concerned shall be liable to pay the difference between his civilian remuneration and his service remuneration in the proportion that the civilian remuneration paid by each of the employers bears to the total civilian remuneration that the operationally ready national serviceman receives from all his employers; or (b) where that person —(i) is self-employed as well as gainfully employed under a contract of service; (ii) is a platform worker as well as is gainfully employed under a contract of service; or (iii) is self-employed, a platform worker as well as is gainfully employed under a contract of service, his employer shall only be liable to pay the difference between his civilian remuneration and his service remuneration in the proportion that the civilian remuneration paid by his employer bears to his total civilian remuneration. [Act 30 of 2024 wef 01/01/2025] (5) An employer who has paid any sum under subsection (4) shall not be entitled to claim reimbursement thereof from the designated authority. (6) Where under the Central Provident Fund Act 1953 an employer pays contributions in respect of his employee, the employer shall continue to pay the same amount of contributions and at the same rate notwithstanding that his employee is performing —(a) any service under section 14 of this Act or section 118(17) of the Singapore Armed Forces Act 1972, unless the employee has been dismissed under section 22 of this Act on account of his further service under section 118(17) of the Singapore Armed Forces Act 1972; (b) any voluntary service in the Singapore Armed Forces; or[Act 10 of 2024 wef 01/05/2024] (c) any mobilised service. (6A) Where under the Central Provident Fund Act 1953 a platform operator pays contributions in respect of a platform worker who provides a platform service for that platform operator, the platform operator shall continue to pay the same amount of contributions and at the same rate notwithstanding that the platform worker is performing —(a) any service under section 14 of this Act or section 118(17) of the Singapore Armed Forces Act 1972; (b) any voluntary service in the Singapore Armed Forces; or (c) any mobilised service.[Act 30 of 2024 wef 01/01/2025] (7) In this section and section 25 —“civilian remuneration”, in respect of any person, means the following moneys which the person would have received had he not been required to perform any relevant service —(a) remuneration derived from gainful employment, self‑employment or the provision of a platform service for a platform operator; and[Act 10 of 2024 wef 01/05/2024] [Act 30 of 2024 wef 01/01/2025] (b) any other pay component —(i) that is provided to be paid to the person under his contract of employment or service; (ii) that is, immediately before the date of the commencement of relevant service, received by the person on a regular basis for such period as may be prescribed by regulations; (iii) in respect of which the employer is liable to pay contributions under section 7 of the Central Provident Fund Act 1953, unless exempted under that Act; and (iv) that falls within the definition of “gains or profits from any employment” in section 10(2) of the Income Tax Act 1947, but does not include ex gratia payments or allowances paid to reimburse the person for expenses incurred by him in the course of employment; “designated authority” means any person designated by the Minister for the purposes of this Act; “mobilised service” includes mobilised service under section 73 or 97 of the Police Force Act 2004 or section 113(1)(a) of the Civil Defence Act 1986; “platform operator” has the meaning given by section 4 of the Platform Workers Act 2024;[Act 30 of 2024 wef 01/01/2025] “platform service” has the meaning given by section 3 of the Platform Workers Act 2024;[Act 30 of 2024 wef 01/01/2025] “platform worker” has the meaning given by section 5(1) of the Platform Workers Act 2024;[Act 30 of 2024 wef 01/01/2025] “relevant service” means —(a) service under section 14 or 18 of this Act or section 118(17) of the Singapore Armed Forces Act 1972; (b) voluntary service in the Singapore Armed Forces; or[Act 10 of 2024 wef 01/05/2024] (c) mobilised service; [Deleted by Act 10 of 2024 wef 01/05/2024] “service remuneration” means any remuneration payable by the Government for any service before any deduction is made under any written law or with any order or instruction of the Government or the armed forces.[24/2004; 53/2018] [Act 10 of 2024 wef 01/05/2024]