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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.

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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 1^{1, 2}		50%
Tier 2		30%
Tier 3	Tier 3A	10%
Tier 3	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 ^Updatedmain 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.

¹Gross 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.

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

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

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.

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.

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 (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 Payout	Month of Payout	Payout 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
Payout 1	Apr 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.	14 Feb 2020
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
Payout 2	Jul 2020	Apr 2020 The amount paid in advance in Apr 2020 will be deducted from this payout.	31 May 2020
Payout 3	Oct 2020	May 2020 The amount paid in advance in May 2020 will be deducted from this payout.	14 Sep 2020
Payout 3	Oct 2020	Jun – Aug 2020	14 Sep 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 Tier		Existing JSS	Extended JSS
JSS Tier		(Oct 2019 to Aug 2020 wages)	(Sep to Dec 2020 wages)	(Jan to Mar 2021 wages)
Tier 1^1,2		75%	50%
Tier 2		50%	30%
Tier 3³	Tier 3A	25%	10%
Tier 3³	Tier 3B	25%	10%	0%

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...
Local Employee	Gross monthly wages paid in Month X	Qualifying wage in Month X (first $4,600)	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...
Local Employee	Gross monthly wages paid in Month X	Qualifying wage in Month X (first $4,600)	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:

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.
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).
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).
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.
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.
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:

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.
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.
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 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).
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:

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 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
- 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 would like to decline future JSS payouts as well) or Payout form (if you are only declining the current payout).
  
  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. Sectors updated to higher tier support
- 1. The base tier for my firm has been updated. What should I expect?
  
  You will receive an additional payout in Jun 2020 as a retrospective top-up to the first payout.
  
  The top-up will cover the difference between the payout at the original base tier and that at the updated base tier. For example, if your firm’s base tier has been updated from 25% to 50%, you will receive a top-up of 25% of wages paid in the months covered in the Apr 2020 payout.
  
  Illustration:
  
  For subsequent payouts (in Jul and Oct 2020), the new base tier will be applied automatically.
  
  This is with the exception of the built environment sector, for which the base tier upgrade is for wages paid from Jun to Aug 2020, and will be paid in Oct 2020.
  
  If you did not receive the top-up payout in June 2020, please submit an appeal form using the relevant form under Eligibility for 50% and 75% co-funding. To ensure all employers get cashflow support fast, please note that appeals will only be processed after payouts have been disbursed.
E. Support for phased reopening after Circuit Breaker
- 1. My firm is not allowed to reopen in phase 1. Does this mean that I will enjoy Tier 1 wage support?
  
  Yes. Your firm will continue to be eligible for 75% wage support until you are allowed to resume operations, or Aug 2020, whichever is earlier. Thereafter, if your firm continues not to be allowed to reopen, your firm will be eligible for 50% wage support until you are allowed to resume operations, or Mar 2021, whichever is earlier.
  
  You can check your firm’s business resumption status directly at https://www.gobusiness.gov.sg/exemptions/login.
  
  Once your firm is allowed to resume operations, the wage support for your firm will revert to the base tier that your firm was originally entitled to.
- 2. My firm’s SSIC code is listed in the List of Permitted Services but I am unable to resume operations due to other reasons. Can I continue receiving Tier 1 wage support?
  
  The continued Tier 1 wage support is given to sectors not on the List of Permitted Services. Sectors on the List of Permitted Services will revert to receiving their base tier of JSS support.
  
  We understand that many sectors on the List of Permitted Services continue to face restrictions on their operations. Sectors which face significant restrictions are provided with a higher base tier of JSS support.
  
  Employers are encouraged to make adjustments to their operations and tap on available support measures, e.g. support for digital transformation as announced at the Fortitude Budget (PDF, 128KB).
  
  If your firm is facing special circumstances, you can inform us through the JSS appeals form
  .
- 3. My firm’s SSIC code is not on the List of Permitted Services. However, my firm has received a general exemption from MTI, and is allowed to resume operation. Can I continue receiving 75% wage support? ?
  
  The continued 75% wage support is given to firms that are not allowed to resume operations. If your firm has received a general exemption and is allowed to resume operations, wage support for your firm will revert to the base tier that your firm was originally entitled to.
F. Self-review of eligibility for July 2020 Payout
- 1. My firm received a letter to conduct a self-review of the mandatory CPF contributions made for my employees. What will happen to my firm’s JSS payout?
  
  The JSS payout for your company will be temporarily withheld, pending the self-review and further verifications by IRAS. Please complete the self-review and submit any documents requested by our officers within the stipulated deadline. Failure to do so will result in the JSS payout being denied. The JSS payout will only be made after IRAS has completed the review of the eligibility of your firm for the JSS payout.
- 2. Why are the JSS payouts withheld?
  
  It is important for IRAS to safeguard the country’s resources. Therefore, the JSS payouts are withheld pending the evaluation of the eligibility of the firm for JSS.
- 3. I need more time to complete the self-review or submit the supporting documents. Can I ask for an extension?
  
  If you are unable to complete the self-review or submit the supporting documents by the stipulated deadline, you should inform us before the deadline via email at JSSreview@iras.gov.sg or by calling 6351 3636. We will evaluate whether an extension can be granted on a case-by-case basis. Please adhere to the deadlines given strictly, as failure to adhere to the deadlines will result in your JSS payout being denied.
- 4. I have identified some errors during my self-review. What should I do?
  
  You should declare the errors using the excel file template (XLSX, 21KB) and attach it to your self-review submission before the deadline. You should also submit the necessary CPF forms with CPFB to correct the errors before the deadline. Please refer to Self-review for Eligibility of JSS for more information.
- 5. Do I have to make the necessary CPF adjustments before completing the self-review form?
  
  Yes, you should submit the necessary CPF adjustments forms with CPFB before submitting the self-review form. Please refer to the Self-review for JSS eligibility page for more information.
- 6. Are there any penalties for disclosing errors discovered during the self-review?
  
  No penalties will be imposed for disclosures of errors made by employers, provided the disclosures are made before the deadline, are accurate and complete, and full co-operation is rendered to rectify the errors including submitting all necessary CPF forms to correct the errors. IRAS takes a serious view on any attempt to abuse the scheme. Offenders who provide false information can be charged under Section 420 of the Penal Code, where they may face up to 10 years of imprisonment and a fine.
- 7. After completing the self-review form, how soon will I receive my JSS payouts?
  
  IRAS will assess if further documents are required to determine the eligibility and right amount for disbursement to be made to the firm. The approved JSS payout will be made not later than 2 months from the completion of the review and assessment process.
G. Accounting for the JSS
- 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. Do I get taxed on the JSS payout?
  
  The JSS payout will be exempt from income tax in the hands of employers. If an employer passes on the JSS payout in the form of monetary payment to another party, that monetary payment is taxable in the hands of the recipient (see FAQ 4 of Section K below).
- 3. Will my firm be able to claim full tax deduction on the wages which are co-funded by the JSS payouts?
  
  Yes, you are allowed to claim full tax deduction on the gross wages paid to your employees, notwithstanding that such wage expenses are funded out of JSS payouts.
  If you pass on the JSS payouts in the form of additional wages or fringe benefits to your employees, then such additional wages or fringe benefits are taxable employment income in the hands of your employees, subject to existing income tax rules. You may claim tax deduction on the additional wages or fringe benefits paid, subject to existing income tax rules.

H. Top-up of JSS for circuit breaker

1. 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. The worker has been employed since Oct 2019, and the employer resumes operations in Jun 2020.

	JSS Payout
Payout 1 (1st Quarterly Payout + Special Apr 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	$2,250
Scenario 2 Employer B puts worker on no-pay leave for the whole of Apr & May 2020	$3,750	$2,250	$0	$0

JSS Payout

Payout 1 (1st Quarterly Payout + Special Apr 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

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

$3,750

$2,250

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

	Oct 2019 - Mar 2020	Apr 2020	May 2020	Jun 2020 - Aug 2020
Wage	$3,000 per month	$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 = $2,250 Comprising: + 75% × $3,000 (May 2020) – 75% × $3,000 (Nov 2019) + 25% × $3,000 (Jun 2020) + 25% × $3,000 (Jul 2020) + 25% x $3,000 (Aug 2020)

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

	Oct 2019 - Mar 2020	Apr 2020	May 2020	Jun 2020 - Aug 2020
Wage	$3,000 per month	$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 = $0¹ Comprising: + 75% × $0 (May 2020) – 75% × $3,000 (Nov 2019) + 25% × $3,000 (Jun 2020) + 25% × $3,000 (Jul 2020) + 25% x $3,000 (Aug 2020)

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

2. I have already received my top-up to 75% support for Apr/May 2020 wages, calculated based on Oct/Nov 2019 wages. Do I need to maintain my employees’ wages in Apr/May 2020?

The top-up to 75% support for Apr/May 2020 wages was calculated based on Oct/Nov 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 Apr/May 2020 and Oct/Nov 2019 wages.

Hence, employers who reduce wages or put their employees on no-pay-leave in Apr/May 2020 will have their subsequent JSS payouts reduced accordingly.
3. 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.

I. JSS support for shareholder-directors and business owners
- 1. 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 Apr 2020, and only for the wages of shareholder-directors with Assessable Income of $100,000 or less for Year of Assessment 2019.
- 2. 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.
- 3. 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.
- 4. 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.
J. Different tiers of JSS support
- 1. 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.
K. Passing on the JSS
- 1. Are employment agencies required to pass on the JSS payouts they receive to their customers?
  
  Employment agencies should pass on the benefits of the Jobs Support Scheme to their clients. Please see advisory on labour supply companies for more details. Should you have any further questions, you can contact MOM here.
- 2. Are outsourced service providers or vendors (such as managing agents, security contractors, or cleaning service providers) required to pass on their JSS payouts to service buyers?
  
  There is no requirement for vendors to pass on the JSS to service buyers. Vendors may provide a rebate to service buyers on a goodwill basis. Service buyers and vendors can also mutually agree on revised fees or payments based on expectations of work to be performed and mutually agreed service standards.
- 3. Why are JSS payouts made to outsourced service providers not required to be passed on to service buyers when the fees that the service buyers pay covers the staff salaries for the service providers?
  
  Typically, service buyers do not have direct say over the employment and deployment of specific workers. As the key decision on worker employment rests with the outsourced vendor, the JSS payout should be retained by the vendors to support employment.
  
  This is different from the situation of labour suppliers, which are expected to pass on the JSS payouts to their clients. Typically, labour suppliers function like an external recruitment arm of their clients so they are only responsible for providing manpower to their clients, and have no further responsibilities to provide professional management services to their clients. As such, since the key decisions on worker employment rests with the client rather than the labour supplier, the JSS payouts should flow through to the clients to support local employment.
  
  The tripartite partners, including relevant sector agencies and associations, have also been publishing Tripartite Advisories (TAs) to guide service buyers and outsourced service providers on measures to adopt to ensure the sustainability of outsourced sectors in view of COVID-19. You can find them at: http://www.mom.gov.sg/covid-19
- 4. Where employers (e.g. employment agencies, service providers or vendors) pass on the JSS payouts to their clients or service buyers, are the JSS payouts exempt from income tax in the hands of the recipients?
  
  The policy intention is to grant tax exemption to the employer on the JSS payouts. The employer (e.g. the service provider) will be granted the JSS payouts and will enjoy tax exemption on the JSS payouts received. The employer may pass on the JSS support received from the government in any manner as mutually agreed with his client or service buyer.
  
  If the JSS support is passed on in the form of reduced fees charged
  The employer will be taxed on the reduced fees received from his client or service buyer. The recipient (e.g. client or service buyer) may claim tax deduction on the reduced fees charged (i.e. net of JSS support passed on) by the employer.
  
  If the JSS support is passed on in the form of monetary payment
  The employer, who has been granted exemption on the JSS payouts, will not be able to claim a tax deduction on the monetary payment passed on to the recipient (e.g. client or service buyer) as it is not an expense wholly and exclusively incurred in the production of his income.
  The monetary payment received is taxable in the hands of the recipient (e.g. client or service buyer) as it is revenue in nature. Nevertheless, the recipient may claim tax deduction on the full fees charged by the employer.
L. Extension of JSS
- 1. Why are the subsidy rates reduced?
  
  The JSS is being adjustered as our economy gradually recovers, with some sectors recovering faster than others. Maintaining JSS at current levels is unnecessary and draws heavily on our reserves, while also running the risk of trapping our workers in unviable businesses.
- 2. Why are we discontinuing JSS after Dec 2020 for some sectors? How are these sectors identified?
  
  JSS support levels are tiered based on the projected recovery of the different sectors.
  Some sectors, such as ICT and Biomedical Sciences, have been managing well and some are even hiring more workers over the past few months. These sectors would be better supported via more targeted measures to ramp up hiring and invest in future growth. As such, we have extended JSS support to these sectors for wages paid up to December 2020, before ceasing thereafter.
  In total, these sectors would receive 14 months of wage support to help them defray business costs and retain workers.
  That said, we do recognize that not all firms within these sectors are doing well or were classified wrongly. These firms can submit an appeal on the IRAS webpage (here) for consideration.
- 3. My firm will not be receiving any subsidy for the Jun 2021 payout. Can I appeal to receive a subsidy for this period?
  
  Under the extended JSS, businesses will receive wage support for 14 - 17 months to help them retain as many workers as possible. Support levels are adjusted based on the impact of COVID-19 and the projected recovery of the different sectors. If you have special circumstances, or believe that you have been incorrectly classified under Tier 3B, you can let us know here from Nov 2020.
M. Others
- 1. How do I view my JSS letters?
  
  You may refer to this page for details on how to view your JSS letters.
- 2. 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 e-services here.
- 3. How do I check my firm’s SSIC code?
  
  If you do not know your firm’s SSIC code, log in to BizFile+ using your CorpPass credentials to check.
  You can also check your firm’s business resumption status directly at https://www.gobusiness.gov.sg/exemptions/login.

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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)

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A. Claiming and computing

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E. Support for phased reopening after Circuit Breaker

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I. JSS support for shareholder-directors and business owners

J. Different tiers of JSS support

K. Passing on the JSS

L. Extension of JSS

M. Others

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