Central Provident Fund (Prescribed Circumstances under Section 13C) (Amendment) Regulations 2026
Summary
The Ministry for Manpower, Singapore issued amendments to the Central Provident Fund (Prescribed Circumstances under Section 13C) Regulations, effective 8 April 2026. The amendment adds new regulation 4 allowing persons who have withdrawn amounts for designated shares to subsequently apply to the CPF Board to resume making contributions, capped at the previously withdrawn amount.
What changed
The amendment inserts new regulation 4 into the Central Provident Fund (Prescribed Circumstances under Section 13C) Regulations 2022, creating a prescribed circumstance relating to designated shares. Under this provision, individuals who have withdrawn CPF amounts for designated shares under regulation 14(1)(da) of the CPF Regulations 1987 may apply to the CPF Board to resume making contributions, provided the contribution amount does not exceed the amount previously withdrawn.
Affected parties include CPF members with designated share arrangements and their employers. This amendment provides flexibility for individuals to rebuild their CPF savings after liquidating designated share holdings, subject to Board approval and contribution caps. Employers should ensure payroll systems can accommodate these reinstated contribution arrangements when approved by the CPF Board.
What to do next
- Review internal CPF contribution procedures for designated shares cases
- Update compliance documentation for Section 13C prescribed circumstances
Archived snapshot
Apr 8, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Central Provident Fund (Prescribed Circumstances under Section 13C) (Amendment) Regulations 2026 Status:
Published in Subsidiary Legislation Supplement
on 07 Apr 2026
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No. S 215
| Central Provident Fund Act 1953 |
| Central Provident Fund
(Prescribed Circumstances under Section 13C)
(Amendment) Regulations 2026 |
| | In exercise of the powers conferred by section 77(1) of the Central Provident Fund Act 1953, the Minister for Manpower, after consulting with the Central Provident Fund Board, makes the following Regulations: | | In exercise of the powers conferred by section 77(1) of the Central Provident Fund Act 1953, the Minister for Manpower, after consulting with the Central Provident Fund Board, makes the following Regulations: |
| In exercise of the powers conferred by section 77(1) of the Central Provident Fund Act 1953, the Minister for Manpower, after consulting with the Central Provident Fund Board, makes the following Regulations: | |
| Citation and commencement |
| 1. These Regulations are the Central Provident Fund (Prescribed Circumstances under Section 13C) (Amendment) Regulations 2026 and come into operation on 8 April 2026. |
| New regulation 4 |
| 2. In the Central Provident Fund (Prescribed Circumstances under Section 13C) Regulations 2022 (G.N. No. S 279/2022), after regulation 3, insert —
| \| “ Prescribed circumstance relating to designated shares \|
\| 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
\| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \|
\| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \|
\| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \| \| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \|
\| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \| \| \| \| \|
\| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \| \| \| \| \|
\| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \| \| \| \| \| \| | “ Prescribed circumstance relating to designated shares | 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
\| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \|
\| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \|
\| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \| | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. |
| “ Prescribed circumstance relating to designated shares | | | | | | | |
| 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
\| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \|
\| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \|
\| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \| | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | |
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | | | | | | |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | | | | | | |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | | | | | | | | | “ Prescribed circumstance relating to designated shares |
| 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
\| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \|
\| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \|
\| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \| | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. |
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | | | | |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | | | | |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | | | | | | “ Prescribed circumstance relating to designated shares | 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. |
| | “ Prescribed circumstance relating to designated shares |
| 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
\| (a) \| has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and \|
\| (b) \| subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. \|
\| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. \| | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. |
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | | | | |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | | | | |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | | | | | | “ Prescribed circumstance relating to designated shares | 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | |
| “ Prescribed circumstance relating to designated shares | | | | | | | | |
| 4. —(1) For the purpose of section 13C of the Act, the Board may permit a person to pay to the Fund contributions for himself or herself if he or she —
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | | |
| (a) | has withdrawn an amount pursuant to regulation 14(1)(da) of the Central Provident Fund Regulations 1987 relating to his or her designated shares; and | | | | | | | |
| (b) | subsequently applies to the Board to pay to the Fund contributions for himself or herself under section 13C of the Act. | | | | | | | |
| (2) The amount of the contribution permitted under this regulation must not exceed the amount withdrawn by the person under regulation 14(1)(da) of the Central Provident Fund Regulations 1987. ”. | | | | | | | | |
[G.N. No. S 279/2024]
| | Made on 27 March 2026. |
| STANLEY LOH |
Permanent Secretary,
Ministry of Manpower,
Singapore. | Made on 27 March 2026. | STANLEY LOH |
| Made on 27 March 2026. | | |
| STANLEY LOH | | |
| [RESD/Cross-cutting Policy/CPFSL/2026; AG/LEGIS/SL/36/2025/26] |
| (To be presented to Parliament under section 78(2) of the Central Provident Fund Act 1953). |
| |
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