Jobs Support Scheme (JSS)

As part of the JSS, Government will co-fund the first $4,600 of gross monthly wages^# paid to each local employee for 9 months. There are three levels of support for employers in different sectors, as shown in the table below.

In addition, the JSS wage support for the month of April 2020 will be topped-up to 75% for all sectors to support firms during the ‘circuit breaker’ period. Wage support for the other months will remain unchanged as per the table below.

^#Gross monthly wages include employee CPF contributions, but exclude employer CPF contributions

 Notes:

¹ The licensed hotel must be classified under SSIC 551: Short-term accommodation activities.

² More than two-thirds of the licensed travel agent’s revenue must be drawn from their travel agency business, based on the Annual Business Profile Returns submitted to the Singapore Tourism Board (STB) for 2018. 

³ The gated attraction must have more than 30% visitorship from tourists, and be classified under one of the following SSIC codes:

• SSIC 91021: Museums;  

• SSIC 91022: Art galleries (excluding retail); 

• SSIC 91029: Preservation of historical sites, buildings, artefacts and paintings, cultural villages and other related activities not elsewhere classified.;  

• SSIC 91030: Botanical and zoological gardens and nature reserve activities; 

• SSIC 93201: Amusement theme parks;

• SSIC 93209: Other amusement and recreation activities not elsewhere classified. (including recreation parks/beaches and recreational fishing).

⁴ The food shops and food stalls must be classified under one of the following SSIC codes: 

• SSIC 56: Food and Beverage Service Activities;
• SSIC 68104: Letting and operating of self-owned or leased food courts, coffee shops and eating houses (with mainly rental income).

Licensees registered as individuals will also be included if they make mandatory CPF contributions for their employees.

⁵ Employers in these tiers will receive a top-up to 75% support for the first $4,600 of gross monthly wages paid to local employees in April 2020.

To find out if you are eligible for Tier 1 (75%) or Tier 2 (50%) co-funding, please enquire via JSS Additional Tier eligibility or call 1800 352 4728 (8 a.m. - 5 p.m. from Mon to Fri).

If you are not eligible for Tier 1 or 2 co-funding, but are part of the relevant groups, you can appeal using these forms. 

   a. Aviation sector

   b. Licensed hotels

   c. Licensed travel agents

   d. Gated tourist attractions

   e. Cruise lines

   f. Purpose-built Meetings, Incentives, Conferences and Exhibitions venue operators

   g. Licensed food shops and food stalls (including hawker stalls)

For other employers, you can appeal using the JSS Appeals form.

The first payout has been brought forward from May 2020 to April 2020. Hence, employers will receive three JSS payouts in April, July, and October 2020, covering wages paid in the months shown in the table below.

The top-up to 75% wage support for April 2020 wages will be disbursed together with the first payout in April 2020, to better support firms with cashflow. To allow for this, the top-up will first be computed based on wages paid in October 2019. The second and third payouts will subsequently be adjusted to account for the difference between April 2020 and October 2019 wages. For more details of the adjustment, please see April 2020 top-up to JSS.

 Notes:

¹ This includes the top-up to 75% wage support for April 2020, computed based on October 2019 wages.

² The 2^nd and 3^rd payouts will be adjusted to account for the difference between wages paid in April 2020 and those paid in October 2019. For more details of the adjustment, please see April 2020 top-up to JSS.

The table below shows a worked example of how the JSS payout is computed for an employer with 3 local employees earning different wages.

Notes:

¹ This excludes April 2020, for which the JSS support levels will be 75% for all sectors, equivalent to Tier 1.

JSS wage support for the month of April 2020 will be topped-up to 75% for all sectors to support firms during the ‘circuit breaker’ period. This will continue to be paid on the first $4,600 of gross monthly wages paid to local employees. The aviation and tourism sectors will continue to receive 75% wage support for all applicable months.

To facilitate fast disbursement along with the first JSS payout, this top-up will first be computed based on wages paid in October 2019. This enhancement will be paid out along with the first payout in April 2020. Subsequent JSS payouts will be adjusted to account for actual wages paid in April 2020 compared to October 2019.

The tables below shows worked examples of the JSS payouts under different scenarios:

Notes:

¹ Aviation and tourism sectors will continue to receive 75% wage support on the first $4,600 of gross monthly wages for local workers for all applicable months.

² If Payout 2 is insufficient to make this adjustment, the outstanding amount will be adjusted through Payout 3.

Computation of the enhancement under different scenarios:

For a local worker with a gross monthly wage of $3,000 in the retail sector (wage support of 25% under JSS). Worker has been employed since October 2019.

Notes:

³ Any negative quantum for the worker will be offset from the overall JSS payout for the employer.

Scenario 1: Employer A continues to employ worker in April 2020 and pay regular wage

Scenario 2: Employer B puts worker on no-pay leave for the whole of April 2020

Scenario 3: Employer C retrenches worker in April 2020

Scenario 4: Employer D cuts wages by $1,500 in February 2020 and retrenches worker in April 2020

Notes:

⁴ The –$750 in Payout 2 will be offset from the overall JSS payout for the employer.

All employers who have made CPF contributions for their resident (Singapore Citizen and Permanent Resident) employees will qualify for the payout. This is with the exception of employers in the employer exclusion list.

Wages paid to business owners^{^} or employers trading in their own personal capacity^& will not be eligible for the payout. They will receive the JSS payout for wages paid to their local employees.

^{^} Business owners are defined as follows:

a. Sole proprietor of a sole proprietorship
b. Partners of a partnership (including general partnerships, limited liability partnerships and limited partnerships) 
c. Employees who are both shareholders and directors (as defined in Section 4(1) of the Companies Act) of the company, or employees who are both members and Directors in the case of a Company Limited by Guarantee (CLG); and

^& Employers trading in their own personal capacity include but are not limited to hawkers who do not have UEN, employers hiring local personal drivers or local domestic helpers, etc.

Application is not required. IRAS will notify eligible employers by post of the tier of support and the amount of JSS payout payable to them.

Use JSS Additional Tier eligibility to find out if you are eligible for Tier 1 (75%) or Tier 2 (50%) co-funding. If you are not eligible, but believe you should be, you can appeal using the forms under the Eligibility for 50% and 75% co-funding.

For assistance, please enquire via Go.gov.sg/payout or call 1800 352 4728 (8 a.m. - 5 p.m. from Mon to Fri).

All employers who have made CPF contributions for their resident (Singapore Citizen and Permanent Resident) employees will qualify for the payout. This is with the exception of the following:

Employer Exclusion List

a. Local Government Agencies including Organs of State, Ministries and Departments, Statutory Boards

b. Government and Government-Aided Schools

c. PA Services and Grassroot Units

d. High Commissions, Embassies, Trade Offices, Consulate

e. Unregistered Local/Foreign Entities

f. Foreign Military Units

g. Representative offices of:

     I. Foreign companies

    II. Foreign Government Agencies

   III. Foreign Trade Associations/ Foreign Chambers/ Foreign Non-profit Organisations

   IV. Foreign Law Practices

h. Bank Representative Offices/Insurance Representative Officers/Other Financial Representative Offices (registered with MAS)

i. News Bureaus (which are representative offices)

j. International Organisations

k. Entities which pay CPF but are not registered in Singapore