Medical leave wages are payable only for working days covered by MC, hospitalisation leave or light duty granted by Singapore-registered doctor or dentist. It is not payable for non-working days (e.g. rest days and public holidays).

Medical leave wages are compensation and not income. Compensation is not taxable, and both employers and employees don't need to contribute to CPF.

In the event of a work-related accident, the employer is obligated to cover medical expenses up to a maximum limit of $45,000. This coverage is available for a period of 1 year from the date of the accident.

Examples of eligible medical expenses include:

• Medical consultation fees

• Ward charges

• Treatment fees

• Medical report fees

• Emergency medical transport charges (e.g. ambulance)

• Cost of medicine

• Artificial limbs

• Surgical appliances

• Treatments that facilitate early return to work, claimable charges include those for case management, functional capacity evaluation and worksite assessment

• Dental charges

Permanent Incapacity

• Definition: Permanent incapacity refers to a condition where the injured worker is permanently unable to perform their usual work or any other work for which they is suited by education, training, and experience.

• Compensation: The amount is calculated based on the worker's average monthly earnings (AME) and the severity of the incapacity. The maximum compensation is capped at a certain amount, which is periodically updated.

Current Incapacity

• Definition: Current incapacity refers to a temporary condition where the injured worker is unable to perform their usual work or any other work for which they is suited by education, training, and experience.

• Compensation: Similar to permanent incapacity, the compensation is based on the worker's AME and the duration of the incapacity. The maximum compensation is also capped.

Death

• Definition: In the unfortunate event of a worker's death due to a work-related injury or disease, the lump sum compensation is provided to the worker's dependents.

• Compensation: The amount is calculated based on the worker's AME and the number of dependents. There is a maximum cap on the compensation amount.