Jobs Support Scheme (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 ten-month period^Updatedthrough cash subsidies. Employers need not apply for the scheme, as the cash grant will be automatically computed based on mandatory CPF contribution data.

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

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 will be topped-up to 75% for all firms, regardless of sector.

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. Employers allowed to resume operations will revert to receiving their base tier of support in the table here. 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.

Update of base tier of support for severely-affected sectors

The list of sectors deemed to be directly and severely affected by travel restrictions and/or safe distancing measures has been updated in the following table. These tiers of support will apply once the employer is allowed to resume operations. This change will also be applied retrospectively to previous payouts, and employers will receive a top-up on these previous payouts by Jul 2020².

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.

¹ Gross monthly wages include employee CPF contributions, but exclude employer CPF contributions
² This is with the exception of the built environment sector, which will receive the higher base tier for Jun 2020 to Aug 2020 wages only. This is because the sector continues to have good demand prospects, and is primarily affected by the gradual re-start of projects after the circuit breaker.

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.

Wages paid to business owners¹ or 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 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 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.

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.

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).

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. 

Notes:
¹ Employers not on PayNow Corporate or without existing GIRO arrangements with IRAS will start to receive their cheques from Jun 2020. 

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

• For employers in Tier 1, the Government will co-fund 75% of gross monthly wages paid to each local employee for 10 months.

• For employers in Tier 2, the Government will co-fund 50% of gross monthly wages paid to each local employee for 10 months.

• For employers in Tier 3, the Government will co-fund at least 25% of gross monthly wages paid to each local employee for 10 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. Post-circuit breaker, the 75% wage support will continue until firms are allowed to resume operations (or until Aug 2020, whichever is earlier), following which the level of wage support will revert to the base tier.

Employers may refer to the list >here on details for firms that are included in the respective tiers, or use the eligibility checker here to check on the tier that the firm is eligible for.

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 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 Oct 2019 to Aug 2020.

The Government will subsidise 25% of the first $4,600 of each local employee’s gross monthly wages for a period of ten 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 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 Nov 2019 mandatory CPF contribution data.

3. As the additional supports for the circuit breaker period were first computed using past mandatory CPF contribution data, adjustments will be made to account for differences in actual wages paid by employers. The Government will subtract 50% of Oct 2019 wages 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. 

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 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.

Notes:
¹According to base tier of support, before adjustments.

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 Singapore Citizen and Permanent Resident 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.

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.

Employers who have made incorrect mandatory CPF contributions to their employees and would like to disclose their errors may do so by informing IRAS at go.gov.sg/jssreview  and rectifying the errors via CPF Online Application service:

1. For refund applications arising from overpayment of CPF contributions, please click here.
2. For adjustment applications arising from errors in CPF contributions paid, please click here.

No actions will be taken against the employer for the incorrect CPF contributions made for the months of February, March and April 2020 in relation to JSS matters provided:

1. The disclosure is complete and accurate;
2. The form is submitted to IRAS and rectifications to employees’ mandatory CPF contributions are submitted to CPF Board by 30 June 2020; and
3. Full cooperation has been rendered to correct the errors made.

The JSS payouts will be made after adjustments to CPF contributions have been processed.

For employers

For enquiries on:

1. 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.

2. 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 Payout
   The advance payout to cover May 2020 wages will be disbursed on 28 May 2020 via GIRO and PayNow Corporate, and from mid Jun via cheques. To receive the payouts sooner, sign up for PayNow Corporate (without suffix) before 26 May 2020.

    

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 (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.