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Jobs Support Scheme (JSS)

The Jobs Support Scheme (JSS) was announced at Budget 2020, and further enhanced at the Resilience and Solidarity Budgets.

The JSS will provide wage support to employers, helping enterprises retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty.

JSS payouts are intended to offset and protect local employees' wages. Employers must act responsibly and fairly, taking reference from the tripartite advisory on salary and leave arrangements during the circuit breaker period. Where there is evidence of irresponsible and unfair treatment, employers may be denied employment support (including JSS) and have their work pass privileges curtailed.

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What is the JSS?

Under the JSS, the Government will co-fund between 25% to 75% of the first $4,600 of gross monthly wages¹ paid to each local employee in a nine-month period through cash subsidies. Employers need not apply for the scheme, as the cash grant will be automatically computed based on CPF contribution data.

Employers will receive three main JSS payouts in Apr, Jul and Oct 2020, with an additional payout in May 2020. The level of support each employer will receive depends on the sector in which the employer operates.

To support firms during the circuit breaker period, wage support for the months of Apr and May 2020 will be topped-up to 75% for all firms, regardless of sector.

While the subsidies are based on a percentage of employees' monthly wages, employers have the flexibility to allocate the subsidies for their businesses as necessary to keep the business running and continue to retain their employees.

¹Gross monthly wages include employee CPF contributions, but exclude employer CPF contributions

	Amount of wage support under the JSS	Employers covered
Tier 1 - Aviation and Tourism	75% of the first $4,600 of gross monthly wages per local employee	Airlines Airport ground handlers Airport operators Qualifying licensed hotels² Qualifying licensed travel agents³ Qualifying gated tourist attractions⁴ Cruise lines and Cruise terminal operators
Tier 2 - Food Services⁶	50% of the first $4,600 of gross monthly wages per local employee	Licensed food shops and food stalls (including hawker stalls)⁵
Tier 3 - All other sectors⁶	25% of the first $4,600 of gross monthly wages per local employee	All other employers

Notes

Notes:
²The licensed hotel must be classified under SSIC 551: Short-term accommodation activities.
³ 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.
⁴ 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).
⁵ 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.
⁶ 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 Apr and May 2020.

Eligibility for 50% and 75% co-funding

If you are not eligible for Tier 1 or 2 of the JSS but are part of the relevant sectors in those tiers, please submit an 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)

h. All other sectors

To ensure all employers get cashflow support fast, please note that appeals will only be processed after payouts have been disbursed. Successful appellants will receive a top-up for past payouts once their appeal has been accepted.

When will I receive my JSS payout?

Employers will receive three main JSS payouts in Apr, Jul, and Oct 2020, covering wages paid in the months shown in the table below. There will also be an additional payout in May to provide cashflow support for firms during the ‘circuit breaker’ period.

As part of the JSS enhancements to provide cashflow support for firms during the circuit breaker period, the payout in Apr 2020 will include a 25% to 50% top-up to cover 75% of Apr 2020’s wages. Another payout will also take place in May to cover 75% of May 2020’s wages. These payouts for Apr 2020 and May 2020 will first be calculated based on Oct 2019 and Nov 2019 wages respectively for employees to receive the payouts sooner. The subsequent JSS payouts in Jul 2020 and Oct 2020 will be adjusted to account for actual wages paid in Apr and May 2020.

Month of Payout	Payout Details	Payout computed based on wages paid in:	Wages will be derived based on CPF contributions paid by:
Apr 2020	Payout 1	Oct - Dec 2019	14 Feb 2020
Apr 2020	Additional support for Apr 2020 wages	Apr 2020 (computed based on Oct 2019)	14 Feb 2020
May 2020¹	Additional support for May 2020 wages	May 2020 (computed based on Nov 2019)	14 Feb 2020
Jul 2020	Payout 2	Feb - Apr 2020	31 May 2020
Jul 2020	Adjustment for Apr 2020 advance, based on actual Apr 2020 wages	Computed based on difference between Apr 2020 and Oct 2019 wages	31 May 2020
Oct 2020	Payout 3	May - Jul 2020	14 Aug 2020
Oct 2020	Adjustment for May 2020 advance, based on actual May 2020 wages	Computed based on difference between May 2020 and Nov 2019 wages	14 Aug 2020

Notes:
¹ Employers not on PayNow Corporate or without existing GIRO arrangements with IRAS will start to receive their cheques in early-June 2020.

How is each payout computed?

There are different levels of support for employers in different sectors:

For employers in Aviation and Tourism sectors (i.e. Tier 1), the Government will co-fund 75% of gross monthly wages paid to each local employee for 9 months.
For employers in Food Services sectors (i.e. Tier 2), the Government will co-fund 50% of gross monthly wages paid to each local employee for 9 months.
For employers in all other sectors (i.e. Tier 3), the Government will co-fund at least 25% of gross monthly wages paid to each local employee for 9 months.

Furthermore, to support firms during the circuit breaker period, wage support for the months of Apr and May 2020 will be topped-up to 75% for all firms, regardless of sector.

Further details of how each payout is calculated are given in the table below. Worked examples are in the FAQs.

Month of Payout	Payout Details	Tier 1 Aviation and Tourism	Tier 2 Food services	Tier 3 Others
Month of Payout	Payout Details	Computation of Payout Capped at first $4,600 of gross monthly wages Based on:
Apr 2020	Payout 1	+ 75% of Oct 2019 wages + 75% of Nov 2019 wages + 75% of Dec 2019 wages	+ 50% of Oct 2019 wages + 50% of Nov 2019 wages + 50% of Dec 2019 wages	+ 25% of Oct 2019 wages + 25% of Nov 2019 wages + 25% of Dec 2019 wages
Apr 2020	Top-up as advance for Apr 2020 wages		+ 25% of Oct 2019 wages	+ 50% of Oct 2019 wages
May 2020	Advance for May 2020 wages	+ 75% of Nov 2019 wages	+ 75% of Nov 2019 wages	+ 75% of Nov 2019 wage
Jul 2020	Payout 2	+ 75% of Feb 2020 wages + 75% of Mar 2020 wages + 75% of Apr 2020 wages	+ 50% of Feb 2020 wages + 50% of Mar 2020 wages + 75% of Apr 2020 wages	+ 25% of Feb 2020 wages + 25% of Mar 2020 wages + 75% of Apr 2020 wages
Jul 2020	Adjustment for Apr 2020 advance		– 25% of Oct 2019 wages¹	– 50% of Oct 2019 wages¹
Oct 2020	Payout 3	+ 75% of May 2020 wages + 75% of Jun 2020 wages + 75% of Jul 2020 wages	+ 75% of May 2020 wages + 50% of Jun 2020 wages + 50% of Jul 2020 wages	+ 75% of May 2020 wages + 25% of Jun 2020 wages + 25% of Jul 2020 wages
Oct 2020	Adjustment for May 2020 advance	– 75% of Nov 2019 wages²	–75% of Nov 2019 wages²	– 75% of Nov 2019 wages²

Notes:
¹ Any negative quantum for a single employee will be offset from the overall JSS payout for the employer. If Payout 2 is insufficient to make this adjustment, any remaining adjustment will be made in subsequent payouts.
² Any negative quantum for a single employee will be offset from the overall JSS payout for the employer.

Illustration 1 - For Employers in Tier 3 (i.e. eligible for 25% co-funding)

The scenario below shows the amount a Tier 3 employer will receive in each payout for a local employee earning $4,600 a month. In this scenario, we assume that the employee’s monthly wages remain the same at $4,600 for the period October 2019 to July 2020.

Tier 3 Illustration

The Government will subsidise 25% of the first $4,600 of each local employee’s gross monthly wages for a period of nine months. In addition, the employer can expect the following adjustments:

To provide cashflow support for firms during the circuit breaker period, the Government has provided an additional support of 50% of the first $4,600 of April 2020 wages. To ensure speedy disbursement, this additional support was first computed based on October 2019 CPF contribution data.
Similarly, to support firms during the extended circuit breaker period, the Government will be providing additional support of 75% of the first $4,600 of May 2020 wages. To ensure speedy disbursement, this payment will be first computed based on November 2019 CPF contribution data.
As the additional supports for the circuit breaker period were first computed using past CPF contribution data, adjustments will be made to account for differences in actual wages paid by employers. The Government will subtract 50% of October 2019 wages from Payout 2 to adjust for differences between October 2019 and actual April 2020 wages paid.
Similarly, the Government will subtract 75% of November 2019 wages from Payout 3 to adjust for differences between November 2019 and May 2020 wages.

Employers who have terminated or put some of their employees on no-pay leave will see their Payout 2 and/or Payout 3 adjusted down, based on the actual wages that they pay from February 2020 onwards.

Illustration 2 - For Employers with More than 1 Employee

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

Local Employee	Gross monthly wages paid in Month X	Qualifying wage in Month X (first $4,600)	JSS payout to employer for Month X¹, if employer is in...
Local Employee	Gross monthly wages paid in Month X	Qualifying wage in Month X (first $4,600)	Tier 1 (75%) Aviation & Tourism	Tier 2 (50%) Food Services	Tier 3 (25%) All other sectors
Employee #1	$4,000	$4,000	$3,000	$2,000	$1,000
Employee #2	$4,500	$4,500	$3,375	$2,250	$1,125
Employee #3	$5,000	$4,600	$3,450	$2,300	$1,150
Total			$9,825	$6,550	$3,275

Notes:
¹ This excludes Apr and May 2020, for which the JSS support levels will be 75% for all sectors, equivalent to Tier 1.

Who qualifies for the JSS

All employers who have made CPF contributions for their local employees (Singapore Citizens and Permanent Residents) will qualify for the payout. Employers in the employer exclusion list are not eligible for the JSS.

Wages paid to business owners¹or employers trading in their own personal capacity² will not be eligible for the JSS payout. They will continue to receive the JSS payout for wages paid to their local employees.

Shareholder-directors

As announced on 21 Apr 2020, the Government will extend the JSS to cover wages of employees in a company who are also shareholders and directors of the company (shareholder-directors)³. Wage support for shareholder-directors will only apply to companies registered on or before 20 April 2020, and for shareholder-directors with Assessable Income of $100,000 or less for the Year of Assessment 2019.

The May 2020 and subsequent JSS payouts will include the wage support for qualifying shareholder-directors. The May 2020 payout will also include back-payment for companies with qualifying shareholder-directors whose wages were excluded from the first JSS payout in April 2020.

Shareholder-directors who have marginally missed the qualifying assessable income criterion but require wage support under the JSS can submit an appeal.

To ensure all employers get cashflow support fast, please note that appeals will only be processed after payouts have been disbursed. Successful appellants receive a top-up for past payouts once their appeal has been accepted.

Notes

¹Business 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); and

²Employers 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.

³ Only local (Singapore Citizens and Permanent Residents) shareholder-directors are eligible. The definition of director is as set out in Section 4(1) of the Companies Act. For companies limited by guarantee, this applies to employees who are both members and directors of the company.

Applying for/ Declining the JSS

Employers do not need to apply for the JSS. IRAS will notify eligible employers by post of the tier of support and the amount of JSS payout payable to them.

Declining JSS payouts

If you do not require wage support and wish to be excluded from all future JSS payouts, please sign up using the Decline JSS form.

Applications to be excluded from the May payout are now closed. To return a JSS payout that you have received, please refer to the following steps below.

Enter IRAS' bank account details as follow:

Payee: Commissioner of Inland Revenue
Account Type: DBS Current Account
Account No.: 0010468669
DBS Swift Code: DBSSSGSG
Under the “Beneficiary Reference / Purpose of Payment / Remittance Information / Payment Details” field, indicate your business name and purpose (e.g. ABC Pte. Ltd. Decline JSS). This is to facilitate the processing of your return.
Submit a screenshot of the transaction using the Decline JSS form.

Contacting IRAS

For employers

For enquiries on:

Eligibility for 50% and 75% co-funding
If you are not eligible for Tier 1 or Tier 2 of the JSS, but believe that you should be, you can submit an appeal using the relevant form under the Eligibility for 50% and 75% co-funding.
Please note that appeals will only be processed after payouts have been disbursed.
Receiving your JSS payout
Apr 2020 Payout
The Apr 2020 payout has been completed. If your company has an existing GIRO arrangement with IRAS or was registered for PayNow Corporate before 10 Apr 2020 , you would have received a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate).

All other companies will receive their payouts by cheques mailed to their registered business address.

If your company has yet to receive the payout, please enquire via go.gov.sg/payout.

Additional May 2020
The advance payout to cover May 2020 wages will be disbursed on 28 May 2020 via GIRO and PayNow Corporate, and from early Jun via cheques. To receive the payouts sooner, sign up for PayNow Corporate (without suffix) before 22 May 2020.

For employers
For enquiries on:

Qualifying for the JSS
The JSS is aimed at providing support to employers and help them retain their local employees. JSS payouts are therefore disbursed to eligible employers. Employees who require financial assistance can visit the MSF website for more information on the various support schemes for individuals.
Allocation of JSS subsidies by employer
While the JSS subsidies are based on a percentage of employees’ monthly wages, employers have the flexibility to allocate the subsidies for their businesses as necessary to keep the business running and continue to retain their employees.

While the government is subsidising part of your wages, businesses still have other costs to bear and hence pay cuts may be unavoidable. Both employees and employers are encouraged to take a longer-term view and mutually agree on work and salary adjustments, taking reference from the Tripartite Advisory on Salary and Leave. Workers should accept wage sacrifices to keep businesses going, and employers should make every effort to keep their workers, and help them through this difficult period.

However, if you feel that your employer was irresponsible or unfair in implementing cost-saving measures, you can file a complaint to MOM at www.mom.gov.sg/lsa for MOM to investigate. Employers found to have been irresponsible in implementing cost-saving measures will be disqualified from Government support and may have their work pass privileges curtailed.

For other enquiries, please enquire via go.gov.sg/payout or call 1800 352 4728 (8 a.m. - 5 p.m. from Mon to Fri). As we are currently experiencing a high volume of enquiries, we seek your understanding that the waiting time may be longer than usual.

Qualifying Employers

All employers who have made CPF contributions for their resident employees (Singapore Citizen and Permanent Resident) will qualify for the JSS 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

FAQs

A. Claiming and computing
- 1. How is the JSS payout computed for employees with two or more employers?
  
  Each employer will receive the JSS payout based on the wage (capped at $4,600 per month) that they paid to that employee.
B. Payment Mode
- 1. Can I instruct IRAS to make the JSS payout to a third party?
  
  No. The JSS payout can only be paid to the employer which made CPF contributions for its employees.
- 2. How will I receive my JSS payout?
  
  Payouts will be credited via the following means (in order of priority):
  
  1. The JSS payout will be credited to the employers' GIRO bank account used for Income Tax/GST
  
  2. For those without GIRO accounts, the JSS payout will be credited to their bank account registered with PayNow Corporate*.
  
  3. Otherwise, the JSS payout will be made by cheque.
  Employers who are not already using GIRO or PayNow Corporate are encouraged to sign up for these modes to receive their JSS payouts faster.
  *Organisations can sign up for PayNow Corporate by linking their organisation’s UEN (without suffix) [e.g. ROC (2019XXXXXA), ROB (531XXXXXA), UEN (T19LLXXXXA)] to their bank account via internet banking. The nine banks participating in PayNow Corporate are United Overseas Bank, DBS Bank/POSB, OCBC Bank, Citibank, HSBC, Maybank, Standard Chartered Bank, Bank of China and Industrial and Commercial Bank of China Limited. For assistance, please approach these banks.
C. Returning and Declining
- 1. I have received a JSS payout but I wish to return it. How do I return the JSS payout received and opt out of all future JSS payouts?
  
  If you had received your JSS payout through GIRO or PayNow, please return the payout via Internet Banking Funds Transfer. IRAS’ bank account details are as follows:
  
  Payee: Commissioner of Inland Revenue
  Account Type: DBS Current Account
  Account No.: 0010468669
  DBS Swift Code: DBSSSGSG
  
  You must indicate your Business name and purpose (e.g. ABC Pte. Ltd. Decline JSS) under the “Beneficiary Reference / Purpose of Payment / Remittance Information / Payment Details” field to facilitate the processing of your payment.
  
  Thereafter, submit a screenshot of the transaction using the Decline JSS form.
  
  If you had received your JSS payout by cheque, please return the cheque indicating “Decline JSS. Name of business” at the back of the cheque
  
  To opt out of all future JSS payouts, please fill in the Decline JSS form.

D. Other Questions

1.When should JSS payouts be recognised as income in my accounts?

JSS is meant to provide wage support to employers to help them retain their local employees (Singapore Citizens and Permanent Residents) during the period of economic uncertainty. While the payouts are calculated with reference to wages paid in certain months, they are meant to support businesses during the period in which the payouts are received.

2. Could you please provide worked examples of the calculation of the JSS payout for Apr 2020 and May 2020 wages.

Computation of the enhancement under different scenarios:

These scenarios apply for a local worker with a gross monthly wage of $3,000 in a Tier 3 sector i.e. not aviation, tourism, or food services. The worker has been employed since Oct 2019.

	JSS Payout
	Payout 1 (1st Quarterly Payout + Special April Payout)	Additional Payout in May	Payout 2 (2nd Quarterly Payout)	Payout 3 (3rd Quarterly Payout)
Scenario 1 Employer A continues to employ worker, and pays regular wage in May 2020	$3,750	$2,250	$2,250	$1500
Scenario 2 Employer B puts worker on no-pay leave for the whole of Apr & May 2020	$3,750	$2,250	$0	–$750¹

Notes:
¹Any negative quantum for the worker will be offset from the overall JSS payout for the employer.

Scenario 1: Employer continues to employer worker and pays regular wage in Apr/May 2020

	Oct 2019 - Jan 2020	Feb 2020	Mar 2020	Apr 2020	May 2020	Jun 2020 - Jul 2020
Wage	$3,000 per month	$3,000	$3,000	$3,000	$3,000	$3,000 per month

Payout 1 (Apr 2020)	Payout = $3,750 Comprising: + 75% × $3,000 (Oct 2019) + 25% × $3,000 (Nov 2019) + 25% × $3,000 (Dec 2019)
Additional Payout in May (May 2020)	Payout = $2,250 Comprising: + 75% × $3,000 (Nov 2019)
Payout 2 (Jul 2020)	Payout = $2,250 Comprising: + 25% × $3,000 (Feb 2020) + 25% × $3,000 (Mar 2020) + 75% × $3,000 (Apr 2020) – 50% × $3,000 (Oct 2019)
Payout 3 (Oct 2020)	Payout = $1,500 Comprising: + 75% × $3,000 (May 2020) – 75% × $3,000 (Nov 2019) + 25% × $3,000 (Jun 2020) + 25% × $3,000 (Jul 2020)

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

	Oct 2019 - Jan 2020	Feb 2020	Mar 2020	Apr 2020	May 2020	Jun 2020- Jul 2020
Wage	$3,000 per month	$3,000	$3,000	$0	$0	$3,000 per month

Payout 1 (Apr 2020)	Payout = $3,750 Comprising: + 75% × $3,000 (Oct 2019) + 25% × $3,000 (Nov 2019) + 25% × $3,000 (Dec 2019)
Additional Payout in May (May 2020)	Payout = $2,250 Comprising: + 75% × $3,000 (Nov 2019)
Payout 2 (Jul 2020)	Payout = $0 Comprising: + 25% × $3,000 (Feb 2020) + 25% × $3,000 (Mar 2020) + 75% × $0 (Apr 2020) – 50% × $3,000 (Oct 2019)
Payout 3 (Oct 2020)	Payout = –$750¹ Comprising: + 75% × $0 (May 2020) – 75% × $3,000 (Nov 2019) + 25% × $3,000 (Jun 2020) + 25% × $3,000 (Jul 2020)

¹ Any negative quantum for an individual employee will be offset from the overall JSS payout for the employer.

3. I have already received my top-up to 75% support for April/May 2020 wages, calculated based on October/November 2019 wages. Do I need to maintain my employees’ wages in April/May 2020?

The top-up to 75% support for April/May 2020 wages was calculated based on October/November 2019 wages first to allow for employers to receive the payouts faster. The second and third payouts will subsequently be adjusted based on the difference between April/May 2020 and October/November 2019 wages.
Hence, employers who reduce wages or put their employees on no-pay-leave in April/May 2020 will have their subsequent JSS payouts reduced accordingly.
4. Why are wages of business owners not included in the JSS payout?

The JSS is meant to help enterprises retain their local employees during this period of uncertainty. As such, it covers the wage costs of employees only.
As announced on 21 Apr 2020, the Government will extend the JSS to cover wages of employees in a company who are also shareholders and directors of the company (shareholder-directors)^. Wage support for shareholder-directors will only apply to companies registered on or before 20 April 2020, and only for the wages of shareholder-directors with Assessable Income of $100,000 or less for Year of Assessment 2019.
5. Why did we change the treatment of shareholder-directors under the JSS?

The JSS is meant to support employers to retain their local employees. As such, the wages of business owners were initially not covered.
The Government has taken on board feedback that wages of shareholder-directors can form a significant portion of their companies’ wage bills. Not supporting them under the JSS would affect the companies’ ability to maintain wages for all staff. They are also not eligible for the Self-employed Person Income Relief Scheme (SIRS). Hence, we have extended JSS support to shareholder-directors.
6. Why are we supporting shareholder-directors but not other types of businesses owners under the JSS?

Other types of business owners (i.e. sole proprietors and partners in a partnership) are supported by the SIRS.

Shareholder-directors are treated differently from other business owners as they may receive wages from their companies. Hence, their companies could need support for their wages in order to maintain wages for all staff.
7. Why do we only support shareholder-directors with assessable income less than or equal to $100,000?

Shareholder-directors are business owners. As such, they would benefit directly from the JSS support for their wages, as well as other support for businesses. Therefore, the support is means-tested to ensure that we focus our support on shareholder-directors who may require the support more.
Shareholder-directors who have marginally missed the qualifying assessable income criterion but require wage support under the JSS can submit an appeal.
To ensure all employers get cashflow support fast, please note that appeals will only be processed after payouts have been disbursed. Successful appellants receive a top-up for past payouts once their appeal has been accepted.
8. Why do some sectors get higher levels of support?

Some sectors have been more affected by COVID-19. For instance, the aviation and tourism sectors have been directly and severely hard hit by travel restrictions. The food services sector has also been severely affected by social distancing measures. Hence, we have provided these sectors with higher levels of JSS support to allow them to retain their local employees.
9. How do I view my JSS letters?

You may refer to this page for details on how to view your JSS letters.
10. Do I get taxed on the JSS payout?

The JSS payout will be exempt from income tax in the hands of employers.
11. How do I obtain a breakdown of individual JSS amount of my employees?

For a detailed breakdown of the individual JSS amount of your employees, you may put up the request through our website which will be available by Jun 2020.
12. My company/employer suspended operations during the circuit breaker period. How should I use the JSS payout?

For more information, please refer to MOM's advisory on Salary and Leave Arrangements.

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