The formula to compute GPCL/ECL reimbursement is as follows:

For Employers

Formula: [(MGP + ECPF) x 12 months x D] ÷ (W x 52 weeks)

Where:

• MGP: Monthly gross rate of pay of the employee

• ECPF: CPF contribution that the employer is liable to make to the Central Provident Fund under the Central Provident Fund Act 1953 in respect of the employee, and that is not recoverable from the employee’s monthly wages

• D: Number of work days in the year on which the employee has taken childcare leave (For GPCL, max for D = 3; for ECL, max for D = 2)

• W: Employee’s weekly index

For Self-employed

Formula: (Net Trade Income x D) ÷ (W x 52 weeks)

Where:

• D: Number of work days in the year on which you have taken childcare leave (For GPCL, max for D = 3; for ECL, max for D = 2)

• W: Weekly index

   

Important Notes

• Reimbursement per day is capped at $500/day

• Fractional days are rounded down to nearest half day or whole day