Specific Industries in Tiers and SSIC Codes


JSS Support Eligible SectorsEligible Firms

Tier 1

75% of the first $4,600 of gross monthly wages per local employee

 
Aviation and Aerospace 
  • Airlines
  • Airport ground handlers
  • Airport operators
  • Aerospace maintenance, repair, and overhaul (MRO) operatorsNew
  • Aerospace manufacturing operatorsNew
  • Major suppliers of parts and services for aerospace MROs and manufacturersNew
  • Airline fleet management services operatorsNew
  • Operators providing training for pilots and crewsNew
Tourism, Hospitality, Conventions and Exhibitions
  • Qualifying licensed hotels8
  • Qualifying licensed travel agents9
  • Qualifying gated tourist attractions10
  • Cruise lines and Cruise terminal operator
  • Purpose-built Meetings, incentives, conferences and exhibitions (MICE) venue operator
  • MICE and tourism event organisers11 New
  • Money changers12 New
  • Regional ferry operators13 New
  • IRAS-certified central refund agencies New
Tier 1 (only for Jun 2020 to Aug 2020 wages)

75% of the first $4,600 of gross monthly wages per local employee 
Built Environment
  • Built Environment contractors14 New
  • Built Environment consultants15 New
Tier 2 
 
50% of the first $4,600 of gross monthly wages per local employee



     
Food Services 
  • Licensed food shops and food stalls (including hawker stalls)16
Retail
  •  Qualifying retail outlets17 New
Arts and Entertainment
  • Cinema operators18 New
  • Film distributors19 New
  • Arts and Culture organisations20 New
Land Transport
  • Rail operators21 New
  • Point-to-Point (P2P) transport operators22 New
  • Private bus and limousine operators23 New
Marine and Offshore
  • Marine and Offshore24 New
Tier 3

25% of the first $4,600 of gross monthly wages per local employee 
All other employers
  •  N/A

Notes:
3 They must:
• Derive more than two-thirds of their revenue from aerospace MRO; and
• Have one of the following accreditations or regulatory approvals: (i) Singapore Airworthiness Requirements Part 145 (SAR145) or SAR21 from the Civil Aviation Authority of Singapore (CAAS) (or equivalent from Federal Aviation Administration (FAA)/ European Union Aviation Safety Agency (EASA)); or (ii) National Aerospace and Defense Contractors Accreditation Program (Nadcap); and
• Be classified under SSIC 30302.

4 They must:
• Derive more than two-thirds of their revenue from aerospace manufacturing; and 
Either: be a manufacturing facility of aerospace original equipment manufacturers (OEMs); or have certificates of approved supplier status from aerospace companies; or have the following accreditations or regulatory approvals: (i) SAR145 or SAR21 from CAAS (or equivalent from FAA/EASA); or (ii) Nadcap; and
• Be classified under SSIC 30301.
 
5 They must:
• Carry out one or more of these activities: (a) machining and assembly; (b) tooling; (c) secondary processes; (d) engineering; (e) repair; (f) customised kitting; and (g) inventory management on behalf of aerospace companies and airlines; and 
• Derive more than two-thirds of their revenue from aerospace companies and airlines; and
Either: have certificates of approved supplier status from aerospace companies; or have the following accreditations or regulatory approvals: (i) SAR145 or SAR21 from CAAS (or equivalent from FAA/EASA); or (ii) Nadcap.
 
6 They must: 
• Derive more than two-thirds of their revenue from aerospace companies, airlines and fleet owners; and
• Have the following regulatory approvals: (i) SAR145 or SAR21 from CAAS (or equivalent from FAA/EASA); or (ii) Continuing Airworthiness Management Organization (CAMO) from EASA (or equivalent).

7 They must:
• Be a CAAS-approved Type Rating Training Organisation (or equivalent from FAA/EASA); and
• Derive more than two-thirds of their revenue from airlines.

8 They must be a licensed hotel classified under SSIC 551.

9 They must have more than two-thirds of their revenue from their travel agency business, based on the Annual Business Profile Returns submitted to the Singapore Tourism Board (STB) in 2018.

10 They must:
• Have more than 30% visitorship from tourists, and 
• Be classified under SSICs 91021, 91022, 91029, 91030, 93201, or 93209.

11 They must:
• Be impacted by the deferment/cancellation/loss of sales of at least one MICE/leisure event with at least 20% foreign attendees (residing outside Singapore) and originally scheduled in Singapore between 1 Feb 2020 to 31 Dec 2020; and
• Derive more than two-thirds of their revenue from MICE/leisure events with at least 20% foreign attendees (residing outside Singapore); and
• Be classified under SSICs 82301, 82302 or 82303

12 They must:
• Be licensed by the Monetary Authority of Singapore (MAS) as either “money-changing licensee” or “major payment institution licensee”; and 
• Derive more than two-thirds of their revenue from money-changing services.

13 They must:
• Be licensed by the Maritime and Port Authority of Singapore (MPA) as a Regional Ferry Services Operator; and 
• Be classified under SSIC 50013.

14 They must be classified under SSICs 41, 42, or 43.

15 They must: 
• Be registered with the Public Sector Panel of Consultants; or
• Be classified under SSICs 71111, 71113, 71121, or 71125.

16 They must be classified under SSICs 56, or 68104. Licensees registered as individuals will also be included if they make mandatory CPF contributions for their employees. 

17 They must:
• Have physical storefronts; and
• Be classified under SSICs 47191, 47199, 474, 475, 476, 4771, 47721, 4773, 4774, 47752, 47759, 47761, 47769, 4777, 47802, or 4799.

18 They must:
• Hold a valid Film Exhibition licence from the Infocomm Media Development Authority (IMDA); and
• Be classified under SSIC 5914.

19 They must:
• Have transacted with IMDA to classify films for exhibition in cinemas between 1 Apr 2019 to 31 Mar 2020; and
• Be classified under SSICs 59131 or 59139.

20 They must: 
• Meet at least one of the conditions of being a: (i) participant in a project, activity, programme or festival supported by the National Arts Council (NAC) or National Heritage Board (NHB) between 1 Apr 2018 to 31 March 2020; (ii) Museum Roundtable member before 31 March 2020; or (iii) accredited Arts Education Programme (AEP) provider listed in the 2019-2021 NAC-AEP Directory; and
• Be classified under SSICs 85420, 90001, 90002, 90003, 90004, 90009, 91021, 91022, or 91029.

21 They must:
• Hold a Land Transport Authority (LTA) New Rail Financing Framework licence; and
• Not receive service payments from the Government for the operation of rail services; and 
• Derive more than two-thirds of their revenue from rail-related activities.

22 They must hold an LTA taxi service operator licence; or an LTA third-party taxi booking service operator licence.

23 They must:
• Have “P” plate buses or sedans/multi-purpose vehicles (MPVs) registered as Z10, Z11, R10, R11 vehicles; and
• Be classified under SSICs 49212, 49219, 77101, or 52299.

24 They must:
• Derive more than two-thirds of their revenue from the following activities: (i) manufacture and repair of oil rigs; (ii) building of ships, tankers and other ocean-going vessels (including conversion of ships into off-shore structures); (iii) repair of ships, tankers and other ocean-going vessels; (iv) manufacture and repair of marine engine and ship parts; and/or (v) manufacture and repair of oilfield and gas field machinery and equipment components (e.g. derricks, tool joints, process modules and packages); and
• Be classified under SSICs 30110, 28112, 28241, or 28242.