S/N.

Description

1

Self-employed parents should ensure that they meet all the criteria before taking leave.  Parents should keep their own log on the dates of leave taken.

2

To claim reimbursement, parents must have lost income as a result of taking childcare leave.

3

The first 3 days of childcare leave will be borne by the parents.  The Government will reimburse them for the last 3 days of leave.

4

Parents who are not married and/or whose child is not a Singapore citizen at the point of the child’s birth will be eligible for childcare leave benefits from the point when all the criteria are met.

5

If the parents have taken childcare leave before meeting all the criteria, the leave taken will be unpaid.

6

Government reimbursement will be calculated on the basis of the average net income derived by the self-employed parent from the trade, business, profession or vocation as determined by the Comptroller of Income Tax and set out in the notice of assessment.