Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698847241455.pdf (Singapore)
Child Development Co-Savings (Amendment) Bill Bill No.

27/2023.

Read the first time on 2 August 2023.

A BILL i n t i t u l e d An Act to amend the Child Development Co-Savings Act 2001.

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: Short title and commencement 2 1.

This Act is the Child Development Co-Savings (Amendment) Act 2023 and comes into operation on a date that the Minister appoints by notification in the Gazette.
5 Amendment of section 7 2.
In the Child Development Co-Savings Act 2001 (called in this Act the principal Act), in section 7(2) — (a) replace paragraph (e) with — 10 15 20 25 30 “(e) provide for the circumstances in which approval granted to a person is revoked, and other circumstances in which the approval may be suspended or revoked by the Minister;”; (b) in paragraph (f), replace the full-stop at the end with “; and”; and (c) after paragraph (f), insert — “(g) specify duties of officers and employees of an approved person.”.
Amendment of section 10 3.
In the principal Act, in section 10 — (a) in subsection (2B), replace paragraphs (c) and (d) with — “(c) where paragraph (b)(i) applies, the female employee’s absence from work occurs during a period that commences not earlier immediately preceding the day of her confinement, and ends on or before the last day of her 12-month post-confinement period; days than 28 (d) where paragraph (b)(ii) applies, the female employee’s work absence commences on or after the day the child becomes a citizen of Singapore, and ends from 3 on or before the last day of the female employee’s 12-month post-confinement period;”; and (b) after subsection (2B), insert — (2B), subsection “12-month “(2C) In post-confinement period”, in relation to a female employee, means 12 months commencing on the day of the female employee’s confinement.”.
period the of Amendment of section 12 4.

In the principal Act, in section 12(2)(a), delete “or the repealed section 10A, 12K or 12KB of this Act (as in force immediately before 1 January 2017) applied”.

Amendment of section 12B 5.
In the principal Act, in section 12B — (a) in subsection (16), after “(18)”, insert “, (18B)”; (b) in subsection (16A), after “(18A)”, insert “, (18B)”; and (c) after subsection (18A), insert — “(18B) A self-employed person is not entitled to claim from the Government under subsection (16) or (16A), or under both provisions, more than 3 days in total in a calendar year of income lost by reason of his or her cessation of active engagement in his or her trade, business, profession or vocation for childcare purposes, regardless of the number of qualifying children the self-employed person has.”.
Amendment of section 12D 6.

In the principal Act, in section 12D — (a) in subsections (1) and (2)(b)(i) and (ii), replace “6” with “12”; and (b) in subsection (2)(a), replace “12” with “24”.

5 10 15 20 25 30 4 Amendment of section 12H 7.
In the principal Act, in section 12H — (a) in subsection (4), replace paragraph (b) with — “(b) within 12 months commencing on the date of the child’s birth, ceases to be actively engaged in his trade, business, profession or vocation during one or more than one period, all of which in aggregate are equal in duration to — (i) twice his weekly index or 12 days, whichever is the lower; or the case (ii) in a defined specified of in self-employed man subsection (13), 4 times his weekly index or 24 days, whichever is the lower; and”; (b) in subsection (12), replace “This section and section 12I” with “This section (except for subsection (4)(b)(ii)) and section 12I (except for section 12I(4)(b)(ii))”; and (c) after subsection (12), insert — “(13) In and section 12I(4)(b)(ii), “specified self-employed man” means a self-employed man who is — subsection (4)(b)(ii) (a) the natural father of a child born alive, where the mother’s confinement in respect of the child occurs on or after 1 January 2024, or the estimated delivery date for that confinement is on or after that date; or (b) the adoptive father of a child, where the eligibility date of the application to adopt the child is on or after 1 January 2024.”.
5 Amendment of section 12HA 8.
In the principal Act, in section 12HA — (a) replace subsection (2) with — “(2) Unless disqualified under subsection (4), an eligible is entitled to claim from the father Government — 5 (a) an amount equivalent to 14 days of his total income; or (b) in the case of a specified eligible father defined in subsection (11), an amount equivalent to 28 days of his total income, being his total income during any prescribed period before the delivery of the child or the eligibility date of the application to adopt the child, whichever is applicable.”; (b) in subsection (3)(b), replace sub-paragraphs (i) and (ii) with — “(i) his employer — (A) has paid or is required to pay him any amount in respect of the delivery of his child or the adoption of the child, as the case may be; and (B) is entitled to claim, or has claimed, reimbursement from the Government such payment under section 12J or 12JA (whether or not pursuant to under exemption an section 22);”; for (c) in subsection (3)(b), renumber sub-paragraph (iii) as sub-paragraph (ii); 10 15 20 25 30 6 (d) in subsection (10), after “This section”, insert “(except for subsection (2)(b))”; and (e) after subsection (10), insert — “(11) In subsection (2)(b), father” means an eligible father who is — “specified eligible (a) the natural father of a child born alive, where the mother’s confinement in respect of the child occurs on or after 1 January 2024, or the estimated delivery date for that confinement is on or after that date; or (b) the adoptive father of a child, where the eligibility date of the application to adopt the child is on or after 1 January 2024.”.
5 10 Amendment of section 12I 15 9.

In the principal Act, in section 12I(4), replace paragraph (b) with — “(b) a total of — (i) $5,000; or 20 25 30 (ii) $10,000 if the self-employed man is a specified in defined man self-employed section 12H(13).”.

New section 12JA 10.

In the principal Act, after section 12J, insert — “Reimbursement of employer by Government for extra paternity leave granted to employee, etc.
12JA.—(1) This section applies to an employer of a male employee, and in respect of a male employee, who is — (a) the natural father of a child born alive, where the mother’s confinement in respect of the child occurs on or after 1 January 2024, or the estimated delivery date for that confinement is on or after that date; or 7 (b) the adoptive father of a child, where the eligibility date of the application to adopt the child is on or after 1 January 2024.
(2) An employer is entitled to claim reimbursement from the in respect of a male employee mentioned in Government subsection (1) in accordance with this section, if all of the following requirements are satisfied: (a) the satisfies requirements the (in the case of a natural of employee section 12I(1) father mentioned in subsection (1)(a)) or section 12I(2) (in the case of an adoptive father mentioned in subsection (1)(b)), and is entitled to absent himself from work on paternity leave and to payment under section 12H(1) and (2) in relation to the child (called in this section the statutory paid paternity leave); (b) the employer grants to the employee, in relation to the child, absence from work that is in excess of the employee’s entitlement to statutory paid paternity leave (called in this section the extra paternity leave); (c) the employee takes the extra paternity leave after the statutory paid paternity leave has been consumed and within 12 months commencing on the date of the child’s birth, for — (i) a period not exceeding 2 weeks as agreed with his employer; or (ii) one or more than one period, each being of a duration that is agreed between the employee and his employer, all of which in aggregate are in duration to twice the employee’s equal weekly index or 12 days, whichever is the lower; (d) the employer makes payment to the employee for the extra paternity leave taken in accordance with paragraph (c) in the following manner: 8 (i) if the employee’s gross rate of pay
25 30 8 (i) if the employee’s gross rate of pay is $2,500 or less for every period equal in duration to the employee’s weekly index or every 6 days (whichever is the lower) (called the number of the employer reimbursable days per week), pays to the employee his gross rate of pay for every day of the extra paternity leave taken; (ii) if the employee’s gross rate of pay exceeds $2,500 for the number of reimbursable days per week, the employer pays to the employee — (A) his gross rate of pay for every day of the extra paternity leave taken; or (B) an amount for every day of the extra paternity leave taken which is at least an amount calculated in accordance with the ; where P is $2,500 and W is formula P W the number of reimbursable days per week.
(3) Subject to the limits on the amount of reimbursement the mentioned in subsection (4), employer is entitled to claim from the Government under subsection (2) in respect of the male employee is — the reimbursement that (a) the total amount paid by the employer to the employee as mentioned in subsection (2)(d); and (b) any contribution made by the employer under the Central Provident Fund Act 1953 in respect of the payment mentioned in paragraph (a) which is not recoverable from the employee’s wages.
the purposes of subsection (3), the amount of (4) For reimbursement that the employer is entitled to claim from the Government must not exceed — (a) $2,500 for every period equal in duration to the male employee’s weekly index or every 6 days (whichever is the lower) of the extra paternity leave taken by the 9 male employee in accordance with subsection (2)(c); and (b) a total of $5,000 for the period (if only one), or all the periods, of the extra paternity leave taken by the male employee in accordance with subsection (2)(c) in respect of — (i) if the male employee is a natural father — a child born to the male employee, or all the children born to the male employee during a single confinement; or (ii) if the male employee is an adoptive father — a child who is the subject of an application by the male employee for adoption, or for whom the male employee has obtained a dependant’s pass.
(5) In subsections (2) and (4), the weekly index of a male employee must be determined in accordance with Part 1 of the Schedule, read with item 11, 12 or 13 of Part 2 of the Schedule, with the modification that the male employee mentioned in item 11, 12 or 13 (as the case may be) of Part 2 of the Schedule is to be read as the male employee mentioned in subsection (1)(a) or (b), whichever is applicable.
(6) Despite subsection (2)(a), the Government may reimburse an employer an amount not exceeding the limits mentioned in subsection (4)(a) and (b) in respect of a male employee, in addition to any amount reimbursed by the Government under section 12J(3) in respect of that male employee, if all of the following requirements apply: (a) the employee is a natural father or an adoptive father mentioned in subsection (1)(a) or (b), who is not entitled to the statutory paid paternity leave in relation to the child because the employee does not satisfy the requirements of section 12I(1)(d) or (2)(d), as the case may be; 10 (b) despite paragraph (a), the employer makes payment to the employee for his absence from work with respect to the delivery or adoption of the child for any duration corresponding to extra paternity leave (as if the employee had been entitled to statutory paid in addition to the employer’s paternity leave), payment in employee mentioned to section 12J(3); the a of (c) the requirements of section 12I(1)(b) and (c) (in the case in subsection (1)(a)) or section 12I(2)(c) and (f) (in the in case subsection (1)(b)) are satisfied; father mentioned father mentioned adoptive natural an of (d) where section 12I(1)(b)(ii) applies, the employee’s absence from work commences on or after the date that the child becomes a citizen of Singapore; (e) the employee’s absence from work occurs within 12 months commencing on the date of the child’s birth.”.
Amendment of section 12O 11.
In the principal Act, in section 12O — (a) in subsections (1)(b)(i) “section 12E(2) and” with “section 12E(2), the”; (2)(b)(i), and replace (b) in subsection (1)(b)(i), after “under section 12E(3)”, insert “and the extra absence period,”; (c) in subsection (2)(b)(i), after “under section 12E(3)”, insert “and the extra absence period”; (d) in subsection (3)(a)(ii), after “section 12J”, insert “or 12JA”; (e) in subsection (3)(b), replace sub-paragraph (i) with — “(i) the total period of absence from work under section 12H(1), and the extra absence period, to which the payment 11 the by paragraph (a) relates, exceeds — Government under (A) if section applies — 14 days; or 12HA(2)(a) (B) if section applies — 28 days;”; 12HA(2)(b) 5 (f) in subsection (3)(b)(ii), replace “section 12HA(2)” with “section 12HA(2)(a) or (b), as the case may be”; and (g) after subsection (4), insert — “(5) In this means — section, “extra absence period” 10 (a) in the case of subsection (1)(b)(i) reimbursement in relation to a woman whose employer has claimed the Government under section 10(2A) — the period of the woman’s absence from work granted by the employer that was the subject of the reimbursement; from (b) in the case of subsection (2)(b)(i) reimbursement in relation to a woman whose employer has claimed the Government under section 12AD(3) — the period of the woman’s absence from work granted by the employer that was the subject of the reimbursement; or from (c) in the case of subsection (3)(b)(i) reimbursement in
 relation to a man whose employer has claimed the from section 12J(3) or Government under 12JA(6), or under both provisions — the period of the man’s absence from work granted by the employer that was the subject of the reimbursement.”.
15 20 25 30 12 Amendment of section 14 12.

In the principal Act, in section 14(1)(e), after “12J”, insert “, 12JA”.

Amendment of section 20 5 13.

In the principal Act, in section 20(2)(c) and (d)(iii), replace “or 12J” with “, 12J or 12JA”.

Amendment of Schedule 14.
In the principal Act, in the Schedule — (a) replace the Schedule reference with — “Sections 2(1) and (3) and 12JA(5)”; (b) in Part 1, in item 3, in the second column, after “Part 2”, insert “or 3 (whichever is applicable)”; (c) in Part 1, in the Notes on Table, in paragraph 1, after “Part 2”, insert “or 3 (whichever is applicable)”; and (d) after Part 2, insert — “PART 3 APPLICABLE DATE FOR DETERMINING WEEKLY INDEX OF EMPLOYEE FOR PURPOSE OF LIMIT ON DISCRETIONARY REIMBURSEMENT TO EMPLOYER 1.
Where the Government decides to reimburse an employer under section 10(2A), 12AD(3), 12J(3) or 12JA(6) in respect of an employee’s absence from work, the applicable date for determining the weekly index of the employee is — (a) in of the any case under section 10(2A) in respect of a female employee for her delivery of a child to whom section 10(2B)(b)(i) applies — the earlier of the following dates: reimbursement (i) the day of the female employee’s confinement; (ii) the first day of the female employee’s absence with in accordance work from section 10(2B)(c); 10 15 20 25 30 (b) in the under section 10(2A) in respect of a female employee for reimbursement case any of 13 her delivery of a child to whom section 10(2B)(b)(ii) applies — the date on which her child becomes a citizen of Singapore; (c) in of the any case reimbursement under section 12AD(3), 12J(3) or 12JA(6) in respect of an employee who is the adoptive mother or adoptive father (whichever is applicable) of a child, and the child is a citizen of Singapore when an application is made by the employee to adopt the child — the date on which the employee makes the application to adopt the child; (d) in of the any case reimbursement under section 12AD(3), 12J(3) or 12JA(6) in respect of an employee who is the adoptive mother or adoptive father (whichever is applicable) of a child, and the child is not a citizen of Singapore when an application is made by the employee to adopt the child — the date on which a dependant’s pass is issued in respect of the
 child; (e) in the case of any reimbursement under section 12J(3) or 12JA(6) in respect of a male employee who is a natural father of a child to whom section 12I(1)(b)(i) applies — (i) if section 12I(1)(c)(i) or (ii) (whichever is applicable) applies in relation to the male employee and the child’s mother — the day of the mother’s confinement in respect of the child; or (ii) if section 12I(1)(c)(iii) applies in relation to the male employee and the child’s mother — the date that the child’s mother becomes
 lawfully married to the male employee; or (f) in the case of any reimbursement under section 12J(3) or 12JA(6) in respect of a male employee who is a natural father of a child to whom section 12I(1)(b)(ii) applies — (i) if section 12I(1)(c)(i) or (ii) (whichever is applicable) applies in relation to the male employee and the child’s mother — the date on which the child becomes a citizen of Singapore; or 5 14 (ii) if section 12I(1)(c)(iii) applies in relation to the male employee and the child’s mother — the later of the following dates: (A) the date on which the child becomes a citizen of Singapore; (B) the date that the child’s mother becomes lawfully married to the male employee.”.
10 Validation of certain reimbursements to employers 15.—(1) Any reimbursement made by the Government to an employer during the specified period, in respect of a specified female employee’s pre-confinement absence from work that would have satisfied the requirements of section 10(2B)(c) of the principal Act (as amended by section 3) (called the amended provision) if the amended provision had been in force, is taken to have been validly 15 made under section 10(2A) of the principal Act as if the amended provision were in force during the specified period.
(2) In subsection (1) — 20 25 30 “pre-confinement absence from work”, in relation to a specified female employee, means the absence from work of the specified female employee during a period that commences not earlier than 28 days immediately preceding the day of her confinement; “specified female employee” means a female employee in relation to whom the requirements of section 10(2B)(a), (b)(i) and (e) of the principal Act as in force during the specified period, are satisfied; “specified period” means the period between 1 November 2021 and the date immediately before the date of commencement of section 3 (both dates inclusive).
Saving and transitional provisions 16.—(1) Section 10 of the principal Act (as amended by section 3) applies in relation to a claim by an employer for reimbursement from the Government under section 10(2A) of the principal Act in respect of any absence from work before the date of commencement of 15 section 3 of a female employee mentioned in section 10(2B)(a) of the principal Act, that is submitted before that date and pending as at that date, or submitted on or after that date, if — (a) the claim is submitted within 3 months after the last day of the female employee’s absence from work for which she was paid by the employer, or within such extended period of time as a Director may allow in any particular case; and (b) the female employee’s absence from work that is the subject of the claim ends on or before the last day of the female employee’s 12-month post-confinement period (as defined in section 10(2C) of inserted by section 3(b)).
the principal Act (2) Despite section 6, where an employee satisfies the requirements of section 12D(1)(a) and (b) of the principal Act as in force immediately before the date of commencement of section 6 to be entitled to unpaid infant care leave for a relevant period in respect of a qualifying child, the number of days of unpaid infant care leave that the employee is entitled to for a relevant period is as follows: (a) in the case of the employee whose first entitlement of unpaid infant care leave under section 12D(2)(b)(i) of the principal Act as in force immediately before the date of commencement of section 6, was for a relevant period that ended before that date (called the first concluded relevant period) but the next succeeding relevant period has not ended as at that date — (i) 6 days for the first concluded relevant period; and (ii) 12 days for the next succeeding relevant period that occurs after the first concluded relevant period; (b) in the case of the employee whose first entitlement of unpaid infant care leave under section 12D(2)(b)(i) of the principal Act as in force immediately before the date of commencement of section 6, is for a relevant period that has not ended as at that date — (i) 12 days for that relevant period; and 16 (ii) 12 days for the next succeeding relevant period.
(3) For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.
5 EXPLANATORY STATEMENT This Bill seeks to amend the Child Development Co-Savings Act 2001 (the Act) for the following main purposes: (a) to broaden the regulation-making power for the revocation of approval granted to a person for the purposes of, and connected with, the Child Development Co-Savings Scheme; (b) to clarify the total number of days of lost income for childcare purposes in a calendar year that can be claimed by a self-employed person from the Government; (c) to enhance the paternity payment and reimbursement schemes under Part 3 of the Act, for fathers who satisfy certain eligibility criteria, by — (i) increasing the amounts payable by the Government to self-employed fathers for lost income; (ii) increasing the amounts of Government-paid paternity benefits (GPPB); and (iii) conferring on employers entitlements for reimbursement from the Government in respect of extra paternity leave voluntarily granted by employers to male employees (over and above the present statutory paid paternity leave); (d) to increase the number of days of unpaid infant care leave to 12 days for a relevant period; (e) to make other miscellaneous and technical amendments.
In particular, for the purposes of the enhancements to the paternity payment and reimbursement schemes under Part 3 of the Act, the eligibility criteria for a father in relation to his child (a relevant 1 January 2024 child) are as follows: 17 (a) in the case of a natural father of a child — the mother’s confinement in respect of the child occurs on or after 1 January 2024, or the estimated delivery date for that confinement is on or after that date; (b) in the case of an adoptive father of a child — the eligibility date of the application to adopt the child is on or after 1 January 2024.
A relevant 1 January 2024 child excludes a stillborn child, as the enhancements primarily relate to extra paternity leave for the care of the child, and associated payments.

Clause 1 relates to the short title and commencement.

Clause 2 amends section 7(2)(e) mainly to broaden the regulation-making power for the purpose of prescribing circumstances in which approval granted to a person will be revoked by operation of those regulations.
Section 7(2)(e) will continue to provide for other circumstances in which the approval may instead be suspended or revoked by the Minister.

It is envisaged that the prescribed circumstances for revocation by operation of the regulations will concern those where it can be objectively determined that it is not practically possible for the person to continue being an approved person.
For example, the circumstances to be prescribed may include where the approved person is wound up or otherwise dissolved in accordance with any written law, or the institution in respect of which the person was approved ceases operations or ceases to be licensed or registered in accordance with any written law.

The clause also inserts a new paragraph (g) in section 7(2) so that regulations may be made to specify duties of officers and employees of an approved person.
Clause 3 amends section 10(2B) to clarify the requirements relating to the absence from work of a female employee who does not satisfy the 3-month employment criterion for statutory paid maternity leave under the Act, for the purpose of any discretionary reimbursement by the Government to her employer under section 10(2A) in respect of the female employee.
The clause also inserts a new subsection (2C) in section 10 to define the term “12-month post-confinement period” mentioned in the amended section 10(2B).

Clause 4 amends section 12(2)(a) to delete the references to the repealed sections 10A, 12K and 12KB of the Act (as in force immediately before 1 January 2017) as those references are not necessary.
Clause 5 amends section 12B mainly to insert a new subsection (18B) to clarify the total number of days of lost income for childcare purposes in a calendar year that can be claimed by a self-employed person from the Government, regardless of the number of qualifying children the self-employed person has.

Clause 6 amends section 12D(1) and (2)(b)(i) and (ii) to increase the number of days of unpaid infant care leave from 6 days for a relevant period to 12 days for a 18 relevant period.
The clause also amends section 12D(2)(a) to increase the total number of days of unpaid infant care leave from 12 days to 24 days in respect of any qualifying child.

Clause 6 is subject to clause 16(2) (on saving and transitional provisions).
Clause 7 amends section 12H mainly to increase the amount of lost income that a self-employed man, who is a father of a relevant 1 January 2024 child, is entitled to claim from the Government in respect of one or more than one period that the self-employed man ceases to be actively engaged in his trade, business, profession or vocation (the SE inactivity period(s)).
The clause increases the amount of lost income that the self-employed man is entitled to claim from the Government, by amending section 12H(4)(b) to increase the aggregate duration of the SE inactivity period(s) that can be the subject of the claim.

The aggregate duration will be increased from twice the self-employed man’s weekly index or 12 days (whichever is the lower), to 4 times the self-employed man’s weekly index or 24 days (whichever is the lower).
The increase in the amount of lost income claimable is one of several enhancements to the paternity payment and reimbursement schemes under Part 3 of the Act, the rest of which are set out in the amendment of section 12HA by clause 8 (on the increase in the amount of GPPB) and the insertion of the new section 12JA by clause 10 (on reimbursement of employer by Government for extra paternity leave granted to employee, etc.).
Clause 8 amends section 12HA(2) mainly to increase the amount of GPPB from an amount equivalent to 14 days of an eligible father’s total income, to an amount equivalent to 28 days of an eligible father’s total income if the eligible father has a relevant 1 January 2024 child.

The clause also amends section 12HA(3) to clarify the conditions for the reduction of GPPB in accordance with regulations made under section 20.
Clause 9 amends section 12I(4)(b) that a self-employed man who is a father of a relevant 1 January 2024 child is entitled to receive from the Government in respect of his lost income, following the amendment of section 12H(4)(b) by clause 7. to raise the total payment Clause 10 inserts a new section 12JA, which confers an entitlement on an employer to claim reimbursement from the Government for voluntarily granting extra paternity leave to a male employee who is a father of a relevant 1 January 2024 child and entitled to paid paternity leave under section 12H (the statutory paid paternity leave).
The extra paternity leave is thus granted by the employer on a contractual basis (over and above the statutory paid paternity leave), and there is no legal obligation on the employer to do so under the Act.

The reimbursement of the employer under the new section 12JA is subject to certain requirements relating to the extra paternity leave set out in the new 19 section 12JA(2) being satisfied (such as when and how the extra paternity leave has to be taken, and the payment by the employer to the employee).
The reimbursement of the employer is also subject to the limits set out in the new section 12JA(3) (read with the new section 12JA(4) and (5)).

Under the new section 12JA(6), its discretion, reimburse an employer for voluntarily granting a male employee (who does not satisfy the 3-month employment criterion for statutory paid paternity leave) paid absence from work beyond the paid absence from work mentioned in section 12J(3).
the Government may, at Clause 11 amends section 12O mainly to clarify how the Government may recover moneys from a woman or a man who has been paid benefits by the Government under section 9(5A), 12A(2) or 12HA(2), where her or his employer has also claimed reimbursement from the Government under section 10(2A), 12AD(3), 12J(3) or 12JA(6) (as the case may be) in respect of paid absence from work voluntarily granted to the woman or man who does not satisfy the 3-month employment criterion for statutory paid leave under the Act.
The clause also amends section 12O(3) consequential upon the amendment of section 12HA(2) by clause 8 and the insertion of the new section 12JA by clause 10.

Clause 12 amends section 14(1)(e) consequential upon the insertion of the new section 12JA by clause 10.

Clause 13 amends section 20(2)(c) and (d)(iii) consequential upon the insertion of the new section 12JA by clause 10.
Clause 14 amends the Schedule mainly to insert a new Part 3 to clarify how the applicable date, in respect of the weekly index of an employee who does not satisfy the 3-month employment criterion for statutory paid leave under the Act, is determined.

The applicable date affects the computation of the weekly index, which is in turn used for the purpose of calculating the limits of the discretionary reimbursement that the Government may give to an employer of such an employee under the Act.
Clause 15 validates certain past reimbursements made by the Government to employers during the period between 1 November 2021 and the date immediately before the date of commencement of clause 3 (both dates inclusive), in respect of the absence from work of certain female employees during a period that commences not earlier than 28 days immediately preceding the day of their respective confinements.

Clause 16 concerns saving and transitional provisions.
Clause 16(1) provides for section 10 as amended by clause 3 (on the requirements in section 10(2B) relating to a female employee’s absence from 20 work) to apply in relation to a claim by an employer for reimbursement from the Government under section 10(2A) in respect of any absence from work before the date of commencement of clause 3 of a female employee mentioned in section 10(2B)(a), that is submitted before that date and pending as at that date, or submitted on or after that date, if the conditions described in clause 16(1) relating to the time frame for submission of the claim and end date of the absence from work are satisfied.
Clause 16(2) provides for how the number of days of unpaid infant care leave for a relevant period is to be determined, for an employee whose entitlement to unpaid infant care leave under section 12D starts before the date of commencement of clause 6 (on the amendment of section 12D on the number of days of unpaid infant care leave).
Clause 16(3) empowers the Minister to make regulations to prescribe additional provisions of a saving or transitional nature for any provision of the Bill for a period of 2 years after the date of commencement of any provision of the Bill.

EXPENDITURE OF PUBLIC MONEY This Bill will involve the Government in extra financial expenditure, the exact amount of which cannot at present be ascertained.