How are reimbursements under Government-Paid Benefit schemes calculated?

Question

Accepted Answer

The formula to compute Government-Paid Benefit reimbursement is as follows:

Computation of Maternity Benefit (MB)

Formula: [(A+B)/365] X (C-D-E)

Where:

A = Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your child’s date of birth. This excludes any income from employment for which the prescribed court, tribunal, or Minister has decided that you were dismissed for sufficient or just cause, before your child’s date of birth.
B = Net trade income derived from your business, trade or profession during the 12 months immediately before your child’s date of birth + CPF contributions from platform operator(s) during the 12 months immediately before your child’s date of birth.
C = 56 days (for 1st and 2nd child order) or 112 days (for 3rd and subsequent child order)
D = Government-paid portion of leave taken under the GPML scheme
E = Government-paid portion of GPML that you are eligible for but did not take before your contract ends

Computation of Adoption Benefit (AB)

Formula = [(A+B)/365] X (C-D-E)

Where:

A = Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your Formal Intent to Adopt (FIA) date. This excludes any income from employment for which the prescribed court, tribunal, or Minister has decided that you were dismissed for sufficient or just cause, before your FIA date.
B = Net trade income derived from your business, trade or profession during the 12 months immediately before your FIA date + CPF contributions from platform operator(s) during the 12 months immediately before your FIA date.
C = 56 days (for 1st and 2nd child order) or 84 days (for 3rd and subsequent child order)
D = Government-paid portion of leave taken under the AL scheme
E = Government-paid portion of AL that you are eligible for but did not take before your contract ends

Computation of Paternity Benefit (PB)

Formula: [(A+B)/365] X (C-D-E)

Where:

A = Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your child’s date of birth or adoptive child’s Formal Intent to Adopt (FIA) date. This excludes any income from employment for which the prescribed court, tribunal, or Minister has decided that you were dismissed for sufficient or just cause, before your child’s date of birth or adoptive child’s FIA date.
B = Net trade income derived from your business, trade or profession during the 12 months immediately before your child’s date of birth or adoptive child’s FIA date + CPF contributions from platform operator(s) during the 12 months immediately before your child’s date of birth or adoptive child’s FIA date.
C = 28 days
D = Leave taken under the PL scheme
E = PL that you are eligible for but did not take before your contract ends.

Computation of Shared Parental Leave Benefit (SPB)

Formula = [(A+B)/365] X (C-D-E)

Where:

A = Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your child’s date of birth or Formal Intent to Adopt (FIA) date (for adoptive parents). This excludes any income from employment for which the prescribed court, tribunal, or Minister has decided that you were dismissed for sufficient or just cause, before your child’s date of birth or adoptive child’s FIA date.
B = Net trade income derived from your business, trade or profession during the 12 months immediately before your child’s date of birth or adoptive child’s FIA date + CPF contributions from platform operator(s) during the 12 months immediately before your child’s date of birth or adoptive child’s FIA date.
C = Number of weeks allocated to you in your sharing arrangement x 7 days
D = Leave taken under the SPL scheme
E = SPL that you are eligible for but did not take before your contract ends

For formulas relating to other Government-Paid Leave (GPL) schemes, please click here.

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