Reimbursements under Government-Paid Leave (GPL) schemes are calculated differently depending on whether you are an employer or a self-employed person. The following formulas apply to Government-Paid Childcare Leave (GPCL), Government-Paid Maternity Leave (GPML), Government-Paid Paternity Leave (GPPL), Shared Parental Leave (SPL), and Adoption Leave for Mothers (AL).

For employers

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

• MGP = Monthly gross rate of pay

• ECPF = CPF contribution that the employer is liable to make under the Central Provident Fund Act 1953, and that is not recoverable from the employee's monthly wages

• D = Number of workdays that the parent has taken GPL

• W = Employee's weekly index

For self-employed persons

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

• D = Number of workdays that the parent has taken GPL

• W = Weekly index

Reimbursement caps

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

• The daily reimbursement cap is calculated as: $2,500 ÷ number of working days per week.