Jobs Support Scheme (JSS)

The JSS provides wage support to employers to help them retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty.

JSS payouts are intended to offset local employees' wages and help protect their jobs. Employers must act responsibly and fairly in using the payouts, taking reference from the tripartite advisory on salary and leave arrangements. Where there is evidence of irresponsible and unfair treatment, employers may be denied employment support (including JSS) and have their work pass privileges curtailed. Please refer to MOM's advisory on Salary and Leave Arrangements.

Extension of the JSS

As announced on 17 Aug 2020 in the Ministerial Statement on Continued Support for Workers and Jobs:

  • Extension of JSS to cover wages paid up to Mar 2021
    The JSS will be extended by up to seven months (but at lower support levels) to cover wages paid up to Mar 2021, bringing the total wage support under the JSS to 17 months for most sectors. The additional support will be paid out by Mar and Jun 2021.
  • Adjustment of JSS support for all sectors
    In line with the gradual re-opening of the economy, the base tiers of support for Sep 2020 to Mar 2021 wages have been adjusted.
Tier Extended JSS Support (Sep 2020 – Mar 2021 wages)
Tier 11, 2 50%
Tier 2 30%
Tier 3   Tier 3A  10%
Tier 3B3

10% only for Sep – Dec 2020 wages

0% for Jan – Mar 2021 wages

1The Built Environment sector will receive Tier 1 support for two more months, up to Oct 2020 wages, and thereafter Tier 2 support for Nov 2020 to Mar 2021 wages. This is in line with the phased resumption of construction activities.

2All sectors will receive Tier 1 support for the months of April and May 2020 (during the Circuit Breaker). Thereafter, firms that continue to not be allowed to resume operations on-site will continue to receive Tier 1 support until they are allowed to re-open, or Mar 2021, whichever is earlier.

3Tier 3 sectors will be sub-divided into Tier 3A and Tier 3B.  Tier 3B comprises the following sectors: biomedical sciences, precision engineering, electronics, financial services, information and communications technology, media, postal and courier, online retail, and supermarkets and convenience stores. These sectors have been managing well, and are less affected by COVID-19 than most other sectors. As such, JSS support will be provided to cover up to Dec 2020 wages. 

What is the JSS?

Under the JSS, the Government co-funds between 25% to 75% of the first $4,600 of gross monthly wages1 paid to each local employee in a 10-month period (up to Aug 2020) and 10% to 50% of the same in the subsequent 7-month period (Sep 2020 to Mar 2021)Updated.

Employers will receive five Updated main JSS payouts in Apr 2020, Jul 2020, Oct 2020, Mar 2021, and Jun 2021, with an additional special payout in May 2020. The level and duration of support each employer receives depends on the sector in which the employer operates. Please refer to ‘How is each payout computed’ for more details.

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 to help them continue to retain their employees.

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

Who qualifies for the JSS?

All employers who have made mandatory 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.

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

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. This applies only to wages paid that attract mandatory CPF contributions. Shareholder-directors receiving wages in other forms e.g. Directors’ fees, will not receive support for those wages. Such shareholder-directors can revise their remuneration structure and pay mandatory CPF contributions on their wages going forward to receive JSS support for them.

Wage support for shareholder-directors will only apply to companies registered on or before 20 Apr 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 Apr 2020.

Shareholder-directors who missed the qualifying assessable income criterion for Year of Assessment 2019 but whose circumstances have changed since 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. 

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

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.


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.

How do I apply for or decline 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 July payout are now closed. To return a JSS payout that you have received, please refer to the following steps below.

  1. Enter IRAS' bank account details as follow:

    Payee: Commissioner of Inland Revenue 
    Account Type:
     DBS Current Account  
    Account No.:
     0010468669
    DBS Swift Code:
     DBSSSGSG
  2. 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.
  3. Submit a screenshot of the transaction using the Decline JSS form (if you would like to decline future JSS payouts as well) or Payout form (if you are only declining the current payout).

When will I receive my JSS payout?

Employers will receive five main JSS payouts (in Apr 2020, Jul 2020, Oct 2020, Mar 2021, and Jun 2021) and a special payout in May 2020, based on wages paid in the months shown in the table below. 

JSS PayoutMonth of PayoutPayout computed based on wages paid in:Wages derived based on mandatory CPF contributions paid on or before:
Payout 1 Apr 2020 Oct – Dec 2019 14 Feb 2020

Advance Payment from Payout 2

Due to Circuit Breaker, support for all sectors topped up to 75% for one month, computed based on Oct 2019 wages.

Special Payout May 2020

Advance Payment from Payout 3

Due to Circuit Breaker extension, one full month of 75% support provided for all sectors in advance, computed based on Nov 2019 wages.

14 Feb 2020 
Payout 2 Jul 2020 Feb – Mar 2020 31 May 2020

Apr 2020

The amount paid in advance in Apr 2020 will be deducted from this payout.

Payout 3 Oct 2020

May 2020

The amount paid in advance in May 2020 will be deducted from this payout.

14 Sep 2020
Jun – Aug 2020
Payout 4 Mar 2021 Sep – Dec 2020 14 Jan 2021
Payout 51 Jun 2021 Jan – Mar 2021 14 Apr 2021

1Employers under Tier 3B will not receive any JSS payout under Payout 5.

How is each payout computed?

Under the JSS, the Government co-funds 25% to 75% of the first $4,600 of gross monthly wages1 paid to each local employee in a 10-month period (up to Aug 2020) and 10% to 50% of the same in the subsequent 7-month period (Sep 2020 to Mar 2021). The base tier of support each employer will receive depends on the sector in which the employer operates. Please refer to the Specific Industries in Tiers and SSIC Codes on details for the list of sectors included in the respective tiers.

  JSS TierExisting JSS Extended JSS
(Oct 2019 to Aug 2020 wages)(Sep to Dec 2020 wages)(Jan to Mar 2021 wages)
Tier 11,2 75% 50%
Tier 2 50% 30%
Tier 33 Tier 3A 25% 10%
Tier 3B 10% 0%


1The Built Environment sector will receive Tier 1 support for two more months, up to Oct 2020 wages, and thereafter Tier 2 support for Nov 2020 to Mar 2021 wages. This is in line with the phased resumption of construction activities.

2All sectors will receive Tier 1 support for the months of April and May 2020 (during the Circuit Breaker). Thereafter, firms that continue to not be allowed to resume operations on-site will continue to receive Tier 1 support until they are allowed to re-open, or Mar 2021, whichever is earlier.


3Tier 3 sectors will be sub-divided into Tier 3A and Tier 3B. Tier 3B comprises the following sectors: biomedical sciences, precision engineering, electronics, financial services, information and communications technology, media, postal and courier, online retail, and supermarkets and convenience stores. These sectors have been managing well, and are less affected by COVID-19 than most other sectors. As such, JSS support will be provided to cover up to Dec 2020 wages.

On top of the base tier of support, the following additional support had been introduced:

1. Top-up of support to 75% for all firms in May 2020 during circuit breaker

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

2. JSS support for phased reopening post-circuit breaker

As circuit breaker measures are gradually eased, employers whose firms are not listed in the List of Permitted Services and therefore not yet allowed to resume operations will continue to receive 75% wage support. This will continue throughout the period for which they are not allowed to resume operations, or until Aug 2020, whichever is earlier. Thereafter, employers whose firms continue to not be allowed to resume operations will receive 50% wage support throughout the period that they are not allowed to resume operations, or until Mar 2021, whichever is earlier.

Employers allowed to resume operations will revert to receiving their base tier of support. Pro-ration will be applied if operations resume in the middle of the month, i.e., an employer that resumes operations on 5 Jul 2020 will continue to receive 75% wage support for the first 4 days of Jul, and its base tier of support thereafter.

The additional JSS support during this period is determined by the List of Permitted Services, which includes firms in specific SSIC codes. Individual firms can also check their status at https://www.gobusiness.gov.sg/exemptions/login. Firms that have submitted appeals to MTI will be notified of their status via email. More information can be found in the FAQ section.

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

Illustration 1 - For Employers in Tier 3A (i.e. eligible for 25% co-funding from Oct 2019 to Aug 2020, and 10% from Sep 2020 to Mar 2021)

The scenario below shows the amount a Tier 3A 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 from Oct 2019 to Mar 2021.

illustration 1 17 aug

The Government will subsidise 25% of the first $4,600 of each local employee’s gross monthly wages for a period of 10 months, and 10% of the first $4,600 for of each local employee’s gross monthly wages for a period of 7 months. In addition, the employer can expect the following adjustments:  

1.  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 Apr 2020 wages. To ensure speedy disbursement, this additional support was first computed based on Oct 2019 mandatory CPF contribution data.

2.  Similarly, to support firms during the extended circuit breaker period, the Government has provided additional support of 75% of the first $4,600 of May 2020 wages. To ensure speedy disbursement, this payment is first computed based on Nov 2019 mandatory CPF contribution data.

3.  As the additional support for the circuit breaker period were first computed using past mandatory CPF contribution data, adjustments will have to be made to account for differences in actual wages paid by employers. 50% of Oct 2019 wages is subtracted from Payout 2 to adjust for differences between Oct 2019 and actual Apr 2020 wages paid.

4.  Similarly, the Government will subtract 75% of Nov 2019 wages from Payout 3 to adjust for differences between Nov 2019 and May 2020 wages.

5.  If the firm is not allowed to resume operations post-circuit breaker in Jun 2020, the level of wage support for the month will remain at 75%, until operations can be resumed or until Aug 2020, whichever is earlier. If the firm is not allowed to resume operations after Aug 2020, the wage support for the firm will remain at 50% until operations can be resumed or until Mar 2021, whichever is earlier.

6.  From Sep 2020, the level of wage support will be revised to 10%, assuming the firm has been allowed to resume operations.

Employers who have terminated or put some of their employees on no-pay leave will see their subsequent Payouts adjusted down, based on the actual wages that they pay from Feb 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.

Payouts 1, 2 and 3:

Local Employee  Gross monthly wages paid in Month X   Qualifying wage in Month X (first $4,600)   JSS payout to employer for Month X4, if employer is in...     
Tier 1
(75%)

Tier 2
(50%)

Tier 3
(25%)

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 

 

Payouts 4 and 5:

Local Employee  Gross monthly wages paid in Month X   Qualifying wage in Month X (first $4,600)   JSS payout to employer for Month X, if employer is in...     
Tier 1
(50%)

Tier 2
(30%)

Tier 35
(10%)

Employee #1 $4,000  $4,000  $2,000  $1,200 $400 
Employee #2  $4,500 $4,500  $2,250  $1,350 $450 
Employee #3 $5,000  $4,600  $2,300  $1,380 $460 
Total$6,550 $3,930$1,310

 

4According to base tier of support, before adjustments.

5Tier 3B employers will not receive payout 5.

Can I appeal to qualify for Tier 1 and Tier 2 level of support?

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.  Aerospace sector

   c.  Licensed hotels

   d.  Licensed travel agents

   e.  Gated tourist attractions

   f.  Cruise lines

   g.  Built Environment

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

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

   j.  Retail

   k.  Arts and Culture

   l.  Private Bus and Limousine Operators

   m.  Marine and Offshore

   n.  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 the new tier of wage support for the first $4,600 of gross monthly wages, for each local employee under the company’s employment. They will also receive top-ups in respect of the difference vis-a-vis earlier JSS payouts that their company has received, as illustrated below. These adjustments will be made in subsequent payout tranches from Jul 2020.
  scenario 1 17 aug

scenario 2 17 aug

scenario 3 17 aug

Abuse of JSS

Measures to Curb JSS Abuse

IRAS takes a serious view on any attempt to abuse the scheme. Offenders may have their JSS payouts denied and can be charged under Section 420 of the Penal Code, where they may face up to 10 years of imprisonment and a fine

Examples of JSS Abuse

When ascertaining whether an arrangement is abusive, IRAS will consider all relevant facts and circumstances and conduct in-depth verifications where necessary. Some unacceptable practices include but are not limited to:

  1. Making purported mandatory CPF contributions for non-genuine employees

    This is a fraudulent arrangement. Employers should not make any mandatory CPF contributions to individuals who are not their genuine employees. Individuals are reminded that providing their personal information to facilitate such schemes may make them accomplices to the fraud, resulting in criminal liability for the individuals. Individuals should not give out their personal information such as NRIC, SingPass or bank account details in exchange for CPF contributions and/or money.

  2. Continuing purported mandatory CPF contributions for employees who have been retrenched or put on no-pay leave

    Employers should stop making mandatory CPF contributions for employees who have been retrenched or are on no-pay leave. However, employers can continue to make voluntary CPF contributions to the CPF accounts of employees on no-pay leave by applying for a separate CPF submission number with CPF Board. (For more details on making voluntary CPF contributions for employees, please find out more at the CPF Board website).
  3. Maintaining purported mandatory CPF contribution amounts based on past wages for employees who have suffered wage cuts

    CPF mandatory contributions are based on employees’ wages, age and citizenship. A wage cut on the employees’ part should see a corresponding decrease in the mandatory CPF contributions. However, employers can continue to make voluntary CPF contributions to the CPF accounts of employees whose wages have been cut by applying for a separate CPF submission number with CPF Board.(For more details on making voluntary CPF contributions for employees, please find out more at the CPF Board website).
  4. Increasing purported mandatory CPF contributions for employees without any actual wage increase

    CPF mandatory contributions are based on employees’ wages, age and citizenship. The prevailing CPF contribution rates can be found on the CPF website.
  5. Inflating purported mandatory CPF contributions and deducting these excess contributions from employees’ wages in cash

    This is a fraudulent arrangement. Employers should only make the correct amount of mandatory CPF contributions based on the actual wages paid to their employees.
  6. Artificially splitting the wages of employees across multiple related business entities

    Employers should only make mandatory CPF contributions to employees for the business entities they are working for, instead of artificially splitting the wages of its employees across related business entities to circumvent the $4,600 salary ceiling.

Businesses or individuals who wish to report to IRAS any malpractices or potential abuses of the JSS may do so via email to jssreport@iras.gov.sg or online at go.gov.sg/jssreport. IRAS will ensure that the identities of informants are kept strictly confidential.

Contacting IRAS

For employers

For enquiries on:

  1. Eligibility for Tier 1 or Tier 2 status   
    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.

  2. Tier 3B status 
    If you are classified as Tier 3B, but believe that you have been either incorrectly classified or have been significantly affected by COVID-19 despite being in Tier 3B, you can appeal for Tier 3A support through the JSS appeals form
  3. 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).
  4. 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 Payout
    The advance payout to cover May 2020 wages has been completed. If your company has an existing GIRO arrangement with IRAS or was registered for PayNow Corporate before 26 May 2020, you would have received a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate). 

  5. Jul 2020 Payout

    The Jul 2020 payout has been completed. If your company has an existing GIRO arrangement with IRAS or was registered for PayNow Corporate before 24 Jul 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.

    Companies which have been selected for review will only receive their Jul 2020 payouts after the reviews have been completed.

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

For employees
For enquiries on:

  1. 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.
  2. 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 between 8 a.m. and 5 p.m. from Mon to Fri (peak hours from 11 a.m. to 3 p.m.). As we are currently experiencing a high volume of enquiries, we seek your understanding that the waiting time may be longer than usual.

FAQs

  • A. Claiming and computing

  • 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.