The formula to compute GPL¹ 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

• 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: No. of workdays that parent has taken GPL

• W: Employee’s weekly index

For self-employed person

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

Where:

• D: No. of workdays that parent has taken GPL

• W: Weekly index

Important Notes

• The GPL reimbursement is capped at $2,500 per week

• The amount of reimbursement per day is capped based on the following formula: $2,500 ÷ working days a week

¹ Refers to the following schemes:

1. Government-Paid Childcare Leave (GPCL)

2. Government-Paid Maternity Leave (GPML)

3. Government-Paid Paternity Leave (GPPL)

4. Shared Parental Leave (SPL)

5. Adoption Leave for Mothers (AL)

For formulas relating to Government-Paid Benefit schemes, please click here.