How are reimbursements under Government-Paid Benefit schemes calculated?

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Accepted Answer

All Government-Paid Benefit schemes use the same base formula:

[(A + B) ÷ 365] × (C − D − E)

Where A and B represent your income during the 12 months immediately before your child's date of birth or Formal Intent to Adopt (FIA) date, and C, D, and E vary by scheme as detailed below.

Maternity Benefit (MB)

Variable	Definition
A	Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your child's date of birth, excluding income from employment where you were dismissed for sufficient or just cause
B	Net trade income from your business, trade or profession + CPF contributions from platform operator(s) during the 12 months immediately before your child's date of birth
C	56 days (1st and 2nd child order) or 112 days (3rd and subsequent child order)
D	Government-paid portion of leave taken under the GPML scheme
E	Government-paid portion of GPML you were eligible for but did not take before your contract ended

Adoption Benefit (AB)

Variable	Definition
A	Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your FIA date, excluding income from employment where you were dismissed for sufficient or just cause
B	Net trade income from your business, trade or profession + CPF contributions from platform operator(s) during the 12 months immediately before your FIA date
C	56 days (1st and 2nd child order) or 84 days (3rd and subsequent child order)
D	Government-paid portion of leave taken under the AL scheme
E	Government-paid portion of AL you were eligible for but did not take before your contract ended

Paternity Benefit (PB)

Variable	Definition
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 FIA date, excluding income from employment where you were dismissed for sufficient or just cause
B	Net trade income from your business, trade or profession + 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 GPPL scheme
E	GPPL that you were eligible for but did not take before your contract ended

Shared Parental Leave Benefit (SPB)

Variable	Definition
A	Aggregate gross rate of pay + employer CPF contributions during the 12 months immediately before your child's date of birth or FIA date (for adoptive parents), excluding income from employment where you were dismissed for sufficient or just cause
B	Net trade income from your business, trade or profession + 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 × 7 days
D	Leave taken under the SPL scheme
E	SPL that you were eligible for but did not take before your contract ended

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

How are reimbursements under Government-Paid Benefit schemes calculated?

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