The Jobs Growth Incentive (JGI) supports employers to expand local hiring1 from September 2020 to March 2022 (inclusive), so as to create good and long-term jobs for locals.

The JGI provides up to 12 months of salary support for each non-mature local hire and 18 months of salary support for each mature hire, person with disability or ex-offender hired by employers that managed to increase their local workforce within the qualifying window for Phase 1 of the scheme from September 2020 to February 2021 and Phase 2 from March 2021 to September 2021. For Phase 3 from October 2021 to March 2022, the salary support for each non-mature local hire will be for up to 6 months for non-mature local hires and 12 months for mature, PwD or ex-offender local hires.

1 Local workforce: Singapore Citizens and Singapore Permanent Residents.

Dec 2021 Payout:

If your company has an existing GIRO arrangement with IRAS or is registered for PayNow Corporate as at 8 Dec 2021, you will receive a payout titled “Jobs Growth Incentive” (GIRO) or “GOVT” (PayNow Corporate) in your bank account from 14 Dec 2021. There would not be any JGI payout made via cheques.

As part of checks for JGI eligibility, you may receive a letter from IRAS to conduct a self-review of your CPF contributions. You may be required to provide declarations or documents, in order to substantiate your eligibility for JGI payouts. If you are selected for self-review, your Dec 2021 payouts will be withheld pending the self-review and verifications by IRAS. The payout will only be disbursed after the completion of the review. If your company has been selected for self-review, please refer to the "Self-review for Eligibility of JSS and JGI" section for more information.

What is the JGI?

Employers that increase their overall local workforce between September 2020 and March 2022 (inclusive) will receive Government support. The qualifying window for new local hires will be:

  • Phase 1 of the JGI: September 2020 to February 2021
  • Phase 2 of the JGI: March 2021 to September 2021
  • Phase 3 of the JGI: October 2021 to March 2022

To be eligible for the JGI, there must be an increase in overall local workforce size AND an increase in local workforce size earning ≥$1,400/month, compared to the August 2020 local workforce for Phase 1, or the February 2021 local workforce for Phase 2 or the September 2021 local workforce for Phase 3.

For Phase 1 and 2 local hires,

  • The support is 25% (or 50% for mature local hires aged 40 and above, persons with disabilities (PwDs)2 or ex-offenders3) of the first $5,000 of gross monthly wages4 paid to all new local hires5. The supportable gross monthly wages will be increased to the first $6,000 of gross monthly wages paid from March 2021 for mature local hires aged 40 and above, PwDs or ex-offenders.
  • Government support will be for up to 12 months for non-mature local hires from the month of hire and 18 months for mature, PwD or ex-offender local hires, if employers continue to meet the eligibility criteria.

For Phase 3 local hires,

  • Support is 15% of the first $5,000 of gross monthly wages for all new local hires and 50% of the first $6,000 of gross monthly wages for mature local hires aged 40 and above, PwDs2 or ex-offenders3
  • Government support will be for up to 6 months for non-mature local hires from the month of hire and 12 months for mature, PwD or ex-offender local hires, if employers continue to meet the eligibility criteria.

To encourage employers to retain their existing local employees as far as possible, the JGI payout will be adjusted downwards in the following circumstances:

  • if any existing local employees (in the employer’s employ as at August 2020) leave the employer after August 2020. This applies to local hires employed in Phase 1.
  • if any existing local employees (in the employer’s employ as at February 2021) leave the employer after February 2021. This applies to local hires employed in Phase 2.
  • If any existing local employees (in the employer’s employ as at September 2021) leave the employer after September 2021. This applies to local hires employed in Phase 3. The adjustment factor will be higher if more existing local employees leave the employer.

The support for employers that hired locals within Phase 1, Phase 2 and Phase 3 is summarised below:

JGI Table

Eligible employers will automatically receive their JGI payouts, which will be computed on a monthly basis based on the employer’s mandatory CPF contributions. However, some employers may receive review letters from IRAS which require them to further substantiate their eligibility.

2 See FAQ 1 under Category: Higher JGI Support for Persons with Disabilities (PwDs) and ex-offenders on how to qualify.

3 See FAQ 3 under Category: Higher JGI Support for Persons with Disabilities (PWDs) and ex-offenders on how to qualify.

4 Gross monthly wages include local employee mandatory CPF contributions but exclude employer CPF contributions.

5 Business owners trading in their own capacity are not considered employees and will not count as new local hires. Only new local shareholder-directors who are salaried employees of the company will be eligible for the JGI. Existing shareholder-directors who were not salaried employees in the month of August 2020 (or February 2021 or September 2021) will not be eligible for the JGI if they start receiving salary from September 2020 (or March 2021 or October 2021) onwards.

Jobs Growth Incentive (16 Feb 2021)

 

Who is eligible for the JGI?

Eligibility for the JGI is dependent on the month the hiring of new locals was achieved.

To be eligible for Phase 1, all employers who have made timely mandatory CPF contributions and achieved the following increases in their local workforce between September 2020 and February 2021 (inclusive), compared to the August 2020 local workforce, i.e. the baseline headcount:

  • Condition 1 – Increase in overall local workforce; AND
  • Condition 2 – Increase in local employees earning gross wages of at least $1,400 per month

Employers must have been established on or before 16 August 2020 to be eligible.

JGI-Extension-Sep_web_FA-2

 

To be eligible for Phase 2, all employers who have made timely mandatory CPF contributions and achieved the following increases in their local workforce between March 2021 and September 2021 (inclusive), compared to the February 2021 local workforce, i.e. the baseline headcount:

  • Condition 1 – Increase in overall local workforce; AND
  • Condition 2 – Increase in local employees earning gross wages of at least $1,400 per month

Employers must have been established on or before 15 February 2021 to be eligible.

JGI-Extension-Sep_web_FA-3

 

To be eligible for Phase 3, all employers who have made timely mandatory CPF contributions and achieved the following increases in their local workforce between October 2021 and March 2022 (inclusive), compared to the September 2021 local workforce, i.e. the baseline headcount:

  • Condition 1 – Increase in overall local workforce; AND
  • Condition 2 – Increase in local employees earning gross wages of at least $1,400 per month

Employers must have been established on or before 23 September 2021 to be eligible.

JGI-Extension-Sep_web_FA-4

 

To receive the JGI for full duration of JGI support from the month of hire for each new local hire (depending on worker profile), the employer must have qualified for JGI during the eligibility period for each phase (i.e. September 2020 to February 2021 or March 2021 to September 2021 or October 2021 to Mar 2022), and continually meet the eligibility criteria for the entire payout period.

The following employers are not eligible for the JGI

  1. Phase 1: Employers established on or after 17 August 2020
  2. Phase 2: Employers established on or after 16 February 2021
  3. Phase 3: Employers must have been established on or before 23 September 2021 to be eligible
  4. Dormant employers, e.g. No business done, not in operations, various inactive business status, in the midst of Struck off, Struck off, In Liquidation, etc.
  5. Local Government Agencies including Organs of State, Ministries and Departments, Statutory Boards
  6. Government and Government-Aided Schools
  7. PA Services and Grassroot Units
  8. High Commissions, Embassies, Trade Offices, Consulate
  9. Unregistered Local/Foreign Entities
  10. Foreign Military Units
  11. Representative offices of:
    1. Foreign companies
    2. Foreign Government Agencies
    3. Foreign Trade Associations/ Foreign Chambers/ Foreign Non-profit Organisations
    4. Foreign Law Practices
  12. Bank Representative Offices/Insurance Representative Officers/Other Financial Representative Offices (registered with MAS)
  13. News Bureaus (which are representative offices)
  14. International Organisations
  15. Entities which pay CPF but are not registered in Singapore

How do I apply for or decline the JGI?

Employers do NOT need to apply for the JGI. IRAS will notify eligible employers by post of the amount of JGI payout payable to them. They can also log in to myTax Portal to view the electronic copy of their letter.

Declining JGI payouts
If you wish to be excluded from all future JGI payouts, please sign up using the Decline JGI form.

Returning JGI payouts

To return a JGI payout that you have received, please return via internet banking fund transfer. IRAS’ bank account details are 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, please indicate your business name and purpose (e.g. ABC Pte. Ltd. Decline JGI). This is to facilitate the processing of your return.

When will I receive my JGI payout?

Eligible employers will receive6 JGI payouts starting from March 2021, covering gross wages of new local hires paid in the months shown in the table below.

Qualifying window of new local hires expected to receive payouts:Month where CPF contributions for new local hires from September 2020 to February 2023 is made for:Gross wages for JGI in the month of hire will be derived based on mandatory CPF contributions paid on or before7:Month when JGI payout will be disbursed:
Payout 1
Phase 1September 202014 October 2020March 2021
October 202014 November 2020
November 202014 December 2020
Payout 2
Phase1December 202014 January 2021June 2021
January 202114 February 2021
February 2021814 March 2021
Payout 3
Phase 1 and 2March 202114 April 2021September 2021
April 202114 May 2021
May 202114 June 2021
Payout 4
Phase 1 and 2June 202114 July 2021December 2021
July 202114 August 2021
August 202114 September 2021
Payout 5
Phase 1, 2 and 3September 2021914 October 2021March 2022
October 202114 November 2021
November 202114 December 2021
Payout 6
Phase 1, 2 and 3December 202114 January 2022June 2022
January 202214 February 2022
February 202214 March 2022
Payout 7
Phase 1, 2 and 3March 202214 April 2022September 2022
April 202214 May 2022
May 202214 June 2022
Payout 8
Phase 1, 2 and 3June 202214 July 2022December 2022
July 202214 August 2022
August 202214 September 2022
Payout 9
Phase 2 and 3September 202214 October 2022March 2023
October 202214 November 2022
November 202214 December 2022
Payout 10
Phase 2 and 3December 202214 January 2023June 2023
January 202314 February 2023
February 202314 March 2023

6 Employers selected for review will only receive their payouts after IRAS is satisfied with the outcome of the review.

7 CPF contributions are due at the end of each month and must be paid by the 14th of the following month. If the last day of the grace period falls on a Saturday, Sunday or Public Holiday, CPF contributions must be paid by the next working day. Late payment interest will be charged by CPF Board.

8 End of eligibility period for new hires for Phase 1. Eligibility period is September 2020 till February 2021.

9 End of eligibility period for new hires for Phase 2. Eligibility period is March 2021 till September 2021.

10 End of eligibility period for new hires for Phase 3. Eligibility period is October 2021 till March 2022.

How is each payout computed?

The JGI payout is computed on a monthly basis based on the eligible employer’s mandatory CPF contributions. The support rate and funding duration provided for each new local hire will depend on the phase the eligible employer qualified for:

JGI Table

To receive the JGI for the full duration of JGI support from the month of hire for each new local hire (depending on worker profile), the employer must have qualified for JGI during the eligibility period for each phase (i.e. September 2020 to February 2021, or March 2021 to September 2021 or October 2021 to March 2022), and continually meet the eligibility criteria for the entire payout period. Otherwise, they will receive the JGI only for months where they meet the eligibility criteria.

Employers that did not meet the eligibility criteria for the JGI at least once in the eligibility period for each phase will not receive the JGI even if they meet the employer eligibility criteria from March 2021 onwards (for Phase 1), October 2021 onwards (for Phase 2) or April 2022 (for Phase 3).

JGI Adjustment Factor

To encourage employers to retain their existing local employees as far as possible, the JGI payout will be adjusted downwards in the following circumstances:

  • If any existing local employees (in the employer’s employ as at August 2020) leave the employer after August 2020. This applies to local hires employed in Phase 1.

  • If any existing local employees (in the employer’s employ as at February 2021) leave the employer after February 2021. This applies to local hires employed in Phase 2.

  • If any existing local employees (in the employer’s employ as at September 2021) leave the employer after September 2021. This applies to local hires employed in Phase 3.

  • The adjustment factor will be higher if more existing local employees leave the employer.

The adjustment factor is calculated based on the ratio of existing local employees who have left the employer to the total number of existing local employees as at August 2020, February 2021 or September 2021, or 5%, whichever is higher. The adjustment factor is therefore higher if more existing local employees leave the employer.

For new hires employed in Phase 1: if new local hires (employed from September 2020 onwards) leave the employer, this does not affect the adjustment factor. However, any JGI attached to such local hires will cease.

For new hires employed in Phase 2: if new local hires (employed from March 2021 onwards) leave the employer, this does not affect the adjustment factor. However, any JGI attached to such local hires will cease.

For new hires employed in Phase 3: if new local hires (employed from October 2021 onwards) leave the employer, this does not affect the adjustment factor. However, any JGI attached to such local hires will cease.

As announced by the Government on 8 April 2021, excess Jobs Support Scheme (JSS) payouts were credited to some businesses in October 2020 due to errors in the reopening dates used to determine the JSS payouts. Affected businesses have been informed directly. Businesses with excess JSS amounts outstanding might have these offset against future JGI payouts if eligible. Please write in to [email protected] if you wish to make payment arrangements to return the excess JSS payout.

Abuse of JGI

How will the Government detect abuse of JGI?

The Government takes a serious view on any attempt to abuse the scheme. Offenders may have their JGI 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. To detect possible abuses, the Government has instituted a robust anti-gaming framework leveraging data from multiple sources to identify risks. When ascertaining whether an arrangement is abusive, the Government will consider all relevant facts and circumstances and conduct in-depth verifications where necessary.

IRAS will only release JGI payouts after we are satisfied with the outcome of the review.

Some unacceptable practices include but are not limited to:

  1. Delaying or omitting mandatory CPF contributions for existing employees in the month of August 2020 / February 2021 / September 2021 to reduce the firm’s baseline headcount as of August 2020 / February 2021 / September 2021.

    CPF contributions are payable for Singaporeans and Singapore PRs who are employed under a contract of service, including part-time and casual employees and employees on term employment contracts. It is a criminal offence under the CPF Act for late and/non-payment of CPF contributions. For more details on CPF compliance matters, please find out more at the CPF Board website).

  2. Firing or retrenchment of existing employees and subsequent replacement with new employees

    Employers are encouraged to take a long-term view of their manpower needs, including the need to maintain a strong Singaporean core. When managing excess manpower, retrenchment should always be the last resort after all options have been considered and found to be unworkable.

  3. Transferring employees across business entities

    Employers should not transfer employees without any genuine or commercial basis. The JGI is only for genuine new hires. In general, employee transfers across business entities would not qualify for JGI payments. Any appeals would be granted on a case-by-case basis, and would only be given if IRAS is satisfied that the purpose or effect of any arrangement is not abusive or avoidable, e.g. due to cessation of business operations/functions, where the transferred employee would have been retrenched if not for the transfer.

  4. 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 JGI wage ceiling.

  5. 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.

  6. Making mandatory CPF contributions for purported wages paid without expectation of any work to be done (e.g. solely to fulfill regulatory requirements or quotas, or family members who are not involved in the business)

    Employers should only make mandatory CPF contributions to employees for wages paid for work performed as part of a contract of service.

  7. 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.

  8. 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.

  9. Making purported mandatory CPF contributions for inflated wages that are not commensurate with the volume or nature of work of the employees

    Employers should only make mandatory CPF contributions to employees for wages paid that are commensurate with the volume or nature of work of the employees, instead of making purported mandatory CPF contributions based on inflated wages to increase the amount of JGI subsidy.

  10. 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).

  11. 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).

 

Businesses or individuals who wish to report to IRAS any malpractices or potential abuses of the JGI may do so via email to [email protected] or online at go.gov.sg/jgireport. IRAS will ensure that the identities of informants are kept strictly confidential.

Contacting IRAS

If there are queries that have not been addressed on this site, please enquire via go.gov.sg/jgiask. For urgent assistance, you may call 6351 3566 between 8 am and 5 pm from Monday to Friday. We seek your understanding if the waiting time takes longer than usual.

FAQS

Eligibility criteria and application

1. How do I compute my employer’s baseline headcount and know if my employer is eligible for the JGI?

Baseline computation

For new hires employed in Phase 1: The baseline headcounts of (i) local workforce and (ii) local workforce earning at least $1,400 are computed based on August 2020, and determined using mandatory CPF contributions made for the month of August 2020 for local employees by 14 Sep 2020.

For new hires employed in Phase 2: The baseline headcounts of (i) local workforce and (ii) local workforce earning at least $1,400 are computed based on February 2021, and determined using mandatory CPF contributions made for the month of February 2021 for local employees by 14 March 2021.

For new hires employed in Phase 3: The baseline headcounts of (i) local workforce and (ii) local workforce earning at least $1,400 are computed based on September 2021, and determined using mandatory CPF contributions made for the month of September 2021 for local employees by 14 October 2021.

Eligibility

For new hires employed in Phase 1, the eligibility period for new local hires is from September 2020 to February 2021 (inclusive).

For new hires employed in Phase 2, the eligibility period for new local hires is from March 2021 to September 2021 (inclusive).

For new hires employed in Phase 3, the eligibility period for new local hires is from October 2021 to March 2022 (inclusive).

To be eligible for the JGI, there must be an increase in overall local workforce size AND increase in local workforce size earning ≥$1,400/month, compared to the August 2020, February 2021 or September 2021 local workforce for the respective phases.

You may wish to compute your employer’s baselines using the JGI calculator while referencing examples below. For ease of illustration, we have shown the calculations for new hires employed in Phase 3 (i.e. qualifying window of October 2021 to March 2022) compared to the September 2021 local workforce. The same calculations will apply for Phase 1 (i.e. qualifying window from September 2020 to February 2021) and Phase 2 (i.e. qualifying window from March 2021 to September 2021), but compared to the August 2020 local workforce and February 2021 local workforce, respectively.

Example 1 – Employers that meet the eligibility criteria for JGI

 Number of local employees based on mandatory CPF contribution
Number of local employees in September 2021 [A]  
Wages for month inSeptember 2021
Mandatory CPF contribution made on or before:14 October 2021
Number in local workforce4

Employer had 4 local employees in September 2021.

A = 4

 
Number of local employees earning at least $1,400 in gross monthly wages in September 2021 [B]   
Wages for month inSeptember 2021
Mandatory CPF contribution made on or before:14 October 2020
Number in local workforce4
Gross monthly wages

$1000

$1000

$1400

$1400

 

Employer had 2 of the local employees earned at least $1,400 in September 2021.

B = 2

 
Number of local employees in October 2021 [C] 
Wages for month inSeptember 2021October 2021
Mandatory CPF contribution made on or before:14 October 202114 November 2021
Number in local workforce45
Gross monthly wages

$1000

$1000

$1400

$1400


$1000

$1000

$1400

$1400

 
  • There is 1 new local employee hired in October 2021
$1400
 

In this example, the employer hired one additional local employee in October 2021, making it a total of 5 local employees.

C = 5

Number of local employees earning at least $1,400 in October 2021 [D]

In this example, there were 3 local employees earning at least $1,400 in the month of October 2021.  

D = 3

Eligibility check: eligible for JGI if

[C] – [A] > 0 AND

[D] – [B] > 0

[C] – [A] = 5 – 4 = 1

 

     

    Condition (2): Increased its local workforce earning at least $1,400 by 1

    [D] – [B] = 3 – 2 = 1

       

      Example 2 – Employers that did not meet the eligibility criteria for JGI

       Number of local employees based on mandatory CPF contribution
      Number of local employees in September 2021 [A]  
      Wages for month inSeptember 2021
      Mandatory CPF contribution made on or before:14 October 2021
      Number in local workforce4
       

      Employer had 4 local employees in September 2021.

      A = 4

       
      Number of local employees earning at least $1,400 in gross monthly wages in September 2021 [B]   
      Wages for month inSeptember 2021
      Mandatory CPF contribution made on or before:14 October 2021
      Number in local workforce4
      Gross monthly wages

      $1000

      $1000

      $1400

      $1400

       

      Employer had 2 local employees earning at least $1,400 in September 2021.

      B = 2

       
      Number of local employees in October 2020 [C] 
      Wages for month inSeptember 2021October 2021
      Mandatory CPF contribution made on or before:14 October 202114 November 2021
      Number in local workforce45
      Gross monthly wages

      $1000

      $1000

      $1400

      $1400


      $1000

      $1000

      $1000

      $1000

       
      • There is 1 new local employee hired in October 2021
      $1400
       

      In this example, the employer hired one additional local employee in October 2021, making it a total of 5 local employees. But the wages for 2 of its existing employees were reduced to $1,000 a month from $1,400 a month.

      C = 5

      Number of local employees earning at least $1,400 in October 2021 [D]

      In this example, there was 1 local employee earning at least $1,400 in the month of October 2021.  

      D = 1

      Eligibility check: eligible for JGI if

      [C] – [A] > 0 AND

      [D] – [B] > 0

      The employer in this example is not eligible for the JGI as it did not achieve an increase in local employees earning at least $1,400 a month in October 2021.

       

      Condition (1): Increased its local workforce by 1

      [C] – [A] = 5 – 4 = 1

      Condition (2): Decrease in local workforce earning at least $1,400

      [D] – [B] = 1 – 2 = -1

      3. My employer hired 1 new local employee in each month for September, October and November. We met the eligibility criteria for the months of September and November but not for October. How will the JGI be computed?

      The JGI will be computed this way, assuming that person A, B and C do not leave:

      September
      2020
      October
      2020
      November
      2020
      New local hirePerson APerson BPerson C
      Employer met eligibility criteria in relevant monthYESNOYES
      JGI computed for the relevant monthPerson ANo JGI as employer was not eligiblePerson A, B and C

      As there are months where the employer would not meet the JGI eligibility criteria, the employer would not be able to enjoy the full 12 months of JGI for Person A and Person B as the JGI would be provided till August 2021 and September 2021 respectively (12 months from September 2020 and October 2020 respectively). If Person A and Person B are mature workers, persons with disabilities or ex-offenders, the employer would not be able to enjoy the full 18 months of JGI, as the JGI would be provided till February 2022 and March 2022, respectively.

      4. Must I maintain the wages of my existing local employees while JGI is in effect? Similarly, must I maintain the wages of my new local hires while JGI is in effect?

      In general, employers should ensure that they pay fair wages to their employees. As there may be legitimate reasons where wages are adjusted, it is not a requirement for employers to maintain the wages of their existing local employees or new local employees in order to be eligible for the scheme, subject to meeting the eligibility criteria.

      However, employers should note that downward wage revisions may affect the employer’s JGI payouts in the affected months.

      5. Why do I have to increase my local workforce that is earning at least $1,400 a month? I have already increased the size of my overall local workforce.

      The purpose of JGI is to bring about creation of good and long-term jobs, to ensure that local employees are employed meaningfully. $1,400 a month is pegged to the Local Qualifying Salary for employers to hire foreign workers and covers more than 90% of full-time employed residents.

      6. The overall size of my employer did not increase but my employer increased the number of local employees and had an increase in number of local employees earning at least $1,400 a month. Is my employer still eligible for the JGI payout?

      Yes. Employers will be eligible as long as they increase the size of their local workforce. This includes employers which are able to hire more local hires even as they reduce or leave unchanged their overall workforce, i.e. had fewer foreign workers.

      The qualifying window for new local hires will be:

      • Phase 1 of the JGI: September 2020 to February 2021 (both months inclusive)

      • Phase 2 of the JGI: March 2021 to September 2021 (both months inclusive)

      • Phase 3 of the JGI: October 2021 to March 2022 (both months inclusive)

      To be eligible for the JGI, there must be an increase in overall local workforce size AND increase in local workforce size earning ≥$1,400/month, compared to the August 2020 local workforce for Phase 1, or the February 2021 local workforce for Phase 2 or the September 2021 local workforce for Phase 3.

      7. Why are employers who are new (i.e. incorporated on or after 17 August 2020/16 February 2021/24 September 2021) or dormant not eligible for the JGI?

      This allows us to target JGI at growing employers that had business activity before the JGI was introduced or extended.

      8. I am an employer that was incorporated on or after 17 August 2020/16 February 2021. Will I be eligible for Phase 2 / Phase 3 of the JGI?

      Yes, if you are incorporated before 16 February 2021 and as long as you fulfil the eligibility criteria for the JGI and hire new locals within the qualifying window of March 2021 to September 2021 / October 2021 to March 2022To be eligible for the JGI, there must be an increase in overall local workforce size AND increase in local workforce size earning ≥$1,400/month, compared to the February 2021 / September 2021 local workforce.

      9. I am an employer with business activity in August 2020 (or February 2021 or September 2021), but did not have any employee in August 2020 (or February 2021 or September 2021). Am I eligible for the JGI?

      Yes, employers with no employee in August 2020 (based on mandatory CPF contributions made for the month of August 2020) would be eligible for the JGI under Phase 1 if they fulfil the eligibility criteria for the JGI.

      Similarly, employers with no employee in February 2021 (based on mandatory CPF contributions made for the month of February 2021) would be eligible for the JGI under Phase 2 if they fulfil the eligibility criteria for the JGI.

      Employers with no employees in September 2021 (based on mandatory CPF contributions made for the month of September 2021) would be eligible for the JGI under Phase 3 if they fulfil the eligibility criteria for the JGI.

      10. I converted my business (e.g. sole-proprietorship or partnership) to a company after 16 August 2020 (or after 15 February 2021 or after 23 September 2021). Is my newly converted company eligible for the JGI?

      New businesses incorporated after 16 August 2020 (or after 15 February 2021 or after 23 September 2021) are not eligible for the JGI.

      However, if your company is converted from a previously active business that was established on or before 16 August 2020 (on or before 15 February 2021 or on or before 23 September 2021) and the nature of business remains the same, you may submit the necessary documentation (e.g. details on the ownership and nature of business of the converted businesses) using the JGI appeal form to IRAS for consideration.

      Computation of baselines and local workforce

      1. Are business owners trading in their own personal capacity (i.e. sole-proprietors, partners in a partnership and self-employed persons) included in the baselines? Are they eligible as new hires for the JGI?

      No. Business owners trading in their own personal capacity are not employees and will not be included in the baseline nor eligible for the JGI.

      2. Are shareholder-directors included in the computation of baselines? Will they qualify for JGI?

      Local shareholder-directors who are salaried employees of the company are included in the computation of baselines. However, only new local shareholder-directors who are salaried employees of the company will be eligible for the JGI.

      Existing shareholder-directors who were not salaried employees in the month of August 2020 (February 2021 or September 2021) will not be eligible for the JGI if they start receiving salary from September 2020 (March 2021 or October 2021) onwards.

      3. Why are new shareholder-directors eligible for the JGI but not other types of business owners?

      Shareholder-directors are treated differently from other business owners as they may receive wages from their companies.

      4. Why are part-timers included as my baseline workforce size?

      Part-timers are covered by the Employment Act. There is an employer-employee relationship between the part-timer and the employer. As such, part-timers should be included in the firm’s baseline.

      7. I made mistakes in the submission of CPF contributions for my employees in August 2020, (or February 2021 or September 2021). Can I adjust the CPF contributions?

      Yes, you may approach CPF to adjust your employer’s CPF contributions made. However, for the purpose of JGI, any adjustments for the baseline months made after 14 September 2020, (or 14 March 2021 or 14 October 2021) will not be factored into the computation of your JGI baseline.

      Computation of JGI for new local employees

      1. May I know which employee would receive the JGI?

      The qualifying window for new local hires will be:

      • Phase 1 of the JGI: September 2020 to February 2021

      • Phase 2 of the JGI: March 2021 to September 2021.

      • Phase 3 of the JGI: October 2021 to March 2022

      If the employer meets the eligibility criteria during the qualifying window (at least once from September 2020 to February 2021 or March 2021 to September 2021), and continues to be eligible throughout the payout period, all new local employees employed in the qualifying window for the respective phases will receive JGI payouts for up to 12 or 18 months from the month of hire.

      If the employer meets the eligibility criteria during the qualifying window (at least once from October 2021 to March 2022), and continues to be eligible throughout the payout period, all new local employees employed in the qualifying window for Phase 3 will receive JGI payouts for up to 6 or 12 months from the month of hire.

      For the purposes of illustration, we assume that the JGI-eligible employer continues to meet the employer eligibility criteria throughout the JGI payout period:

      For hires employed in Phase 1:

      a. Example 1: If the employer hires 1 new non-mature local hire in September 2020, JGI payouts will be given for this local hire until August 2021 as long as he/she is still employed by the employer. The employer will receive up to 12 months of JGI, as the new local hire is non-mature (i.e. aged below 40).

      Sep-201st mth
      Oct-202nd mth
      Nov-203rd mth
      Dec-204th mth
      Jan-215th mth
      Feb-216th mth
      Mar-217th mth
      Apr-218th mth
      May-219th mth
      Jun-2110th mth
      Jul-2111th mth
      Aug-2112th mth

      b. Example 2: If the employer hires 1 new local hire in September 2020, JGI payouts will be given for this local hire until February 2022 as long as he/she is still employed by the employer. The employer will receive up to 18 months of JGI, as the new local hire is mature (i.e. 40 and above), person with disability or ex-offender.

      JGI FAQ Table b

      For hires employed in Phase 2:

      c. Example 3: If the employer hires 1 new non-mature local hire in March 2021, JGI payouts will be given for this local hire until February 2022 as long as he/she is still employed by the employer. The employer will receive up to 12 months of JGI, as the new local hire is non-mature (i.e. aged below 40).

      Mar-211st mth
      Apr-212nd mth
      May-213rd mth
      Jun-214th mth
      Jul-215th mth
      Aug-216th mth
      Sep-217th mth
      Oct-218th mth
      Nov-219th mth
      Dec-2110th mth
      Jan-2211th mth
      Feb-2212th mth

      d. Example 4: If the employer hires 1 new local hire in March 2021, JGI payouts will be given for this local hire until August 2022 as long as he/she is still employed by the employer. The employer will receive up to 18 months of JGI, as the new local hire is mature (i.e. 40 and above), person with disability or ex-offender.

      JGI FAQ Table d

      For hires employed in Phase 3:

      c. Example 5: If the employer hires 1 new non-mature local hire in October 2021, JGI payouts will be given for this local hire until March 2022 as long as he/she is still employed by the employer. The employer will receive up to 6 months of JGI, as the new local hire is non-mature (i.e. aged below 40).

      Oct-211st mth
      Nov-212nd mth
      Dec-213rd mth
      Jan-224th mth
      Feb-225th mth
      Mar-226th mth

      d. Example 6: If the employer hires 1 new local hire in October 2021, JGI payouts will be given for this local hire until September 2022 as long as he/she is still employed by the employer. The employer will receive up to 12 months of JGI, as the new local hire is mature (i.e. 40 and above), person with disability or ex-offender.

      2. Will I also receive 18 months of salary support if I hired a new mature/person with disability/ex-offender local during Phase 1 of the JGI?

      Yes, if the employer meets the eligibility criteria during the qualifying window for Phase 1 of the JGI (at least once from September 2020 to February 2021), and continues to be eligible throughout the payout period, all new mature individuals, persons with disabilities and ex-offenders hired in the qualifying window will receive JGI payouts for up to 18 months from the month of hire.

      3. How will the Government derive the gross monthly wages paid to my employees?

      Gross monthly wages will be computed from mandatory CPF contributions that the employer makes for the local employee for each month, on the remuneration for which mandatory CPF contributions are payable under the CPF Act. This will be based on the mandatory CPF contributions made by employers for the relevant months made by the 14th of the following month (i.e. JGI for new local hires in September 2020 will be based on CPF contributions made on or before 14 October 2020). Gross monthly wages include employee mandatory CPF contributions but exclude employer CPF contributions.

      Employers should make timely CPF contributions and ensure that the mandatory contributions are accurate.

      4. Will the Government provide the JGI payouts to employees that were hired before September 2020?

      No. The JGI payouts will be given only to new local hires from eligibility period September 2020 to March 2022 (inclusive). This is to ensure prudent use of public resources and to reward hiring that was achieved due to the introduction or extension of JGI.

      5. Will the JGI payouts be given to new local hires earning less than $1,400 a month? What about part-timers?

      Yes, the JGI payouts will be provided to all new local hires from September 2020 to March 2022 (inclusive), if the employer meets the employer eligibility criteria for the respective phases. Please refer to [https://www.cpf.gov.sg/Members/Schemes/schemes/other-matters/cpf-contribution-for-employees] for information about CPF contribution for employees.

      Gross monthly wages will be computed from mandatory CPF contributions that the employer makes for the employee for each month, on the remuneration for which mandatory CPF contributions are payable under the CPF Act. 

      However, firms undertaking abusive arrangements may have their JGI 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.

      6. How is the JGI payout computed for employees employed by two or more eligible employers?

      For each new non-mature local hire, each employer will receive the JGI payouts based on the gross monthly wage (capped at $5,000 per month) that they paid to the new local hire.

      For each mature, person with disability or ex-offender hire, each employer will receive the JGI payouts based on the gross monthly wage (capped at $6,000 per month) that they paid to the new local hire from March 2021 onwards1.

      1 Supportable gross monthly wages for mature, persons with disabilities and ex-offenders will be capped at the first $5,000 for wages paid for September 2020 to February 2021.

      7. Why was the supportable gross monthly wage of the first $5,000 increased to $6,000 for new mature, persons with disabilities and ex-offenders from March 2021 onwards?

      This is to encourage employers to hire mature individuals, persons with disabilities and ex-offenders who may face more difficulties in their job search than non-mature jobseekers.

      8. Why was the supportable gross monthly wage of $5,000 increased to $6,000 for new mature, persons with disabilities and ex-offenders not extended to wages paid before March 2021?

      Employers that had hired new mature individuals, persons with disabilities and ex-offenders prior to the enhanced JGI had done so without the higher salary support. For more targeted implementation of the JGI, the higher supportable gross monthly wage will only take effect from March 2021 onwards. To benefit from the higher level of support, employers should maintain or pay higher salaries (whichever is applicable) to their hires who are mature individuals, persons with disabilities and ex-offenders.

      9. If my employer hired a local hire in the last week of September 2020 and met the JGI eligibility criteria that month, will my employer receive the JGI for full month’s gross monthly wages or pro-rated gross monthly wages?

      Gross monthly wages will be computed from mandatory CPF contributions that the employer makes for the employee for each month, on the remuneration for which mandatory CPF contributions are payable under the CPF Act.

      For example, if your new hire’s gross monthly wages were $4,000 a month, but the mandatory CPF contribution provided was pro-rated to 1 week (i.e. derived gross monthly wage is $1,000) as he/she had only worked for 1 week, JGI will be computed based on $1,000 in September 2020.

      10. If my employer made a job offer to a local hire in end-September 2021 but he/she only receives his/her first salary in October 2021, will my employer receive the JGI for this new local hire?

      Yes, with the extended JGI, new local hires with mandatory CPF contributions from October 2021 to March 2022 (inclusive) will be considered as new local hires, if the employer meets the JGI eligibility criteria for new hires employed in Phase 3.

      11. If I hire a local employee after March 2022, will I receive the JGI for this new local employee?

      As we want to encourage employers to bring forward hiring, the JGI is only for new local hires from September 2020 to March 2022 (inclusive).

      12. If I hired my employee in October 2021 but he/she leaves in January 2022, will I get any JGI for this local hire?

      We will compute the JGI for the months where mandatory CPF contributions were made and where the employer meets the employer eligibility criteria.

      Employer employs 1 new local hire (person Z) in September 2021, person Z left employment on 15th January 2022 October 2021 November 2021 December 2021 January 2022 February 2022
      Employer met eligibility criteria YES YES YES YES YES
      Employer made CPF contributions for person Z YES YES YES

      YES

      (pro-rated wages)

      NO
      JGI payouts for person Z (based on mandatory CPF contributions made for the month) Get JGI payout Get JGI payout Get JGI payout Get JGI payout NO JGI payout

      13. If my foreign employees obtain Singapore citizenship or Singapore PR status after 31 August 2020, (or 28 February 2021 or 30 September 2021), will they be included in my local workforce size from September 2020 (or March 2021 or October 2021) and will they qualify for JGI?

      No. Foreign employees in your employ who obtain Singapore citizenship or Singapore PR status after 31 August 2020 (or 28 February 2021 or 30 September 2021) will not qualify for JGI as they are not new hires made by your company between September 2020 and March 2022. They will also not be included in your local workforce size from September 2020 (or March 2021 or October 2021) onwards for the purpose of computation of JGI payouts.

      14. If I hired my employee in September 2020 (or March 2021 or October 2021) but he/she leaves in December 2020 (or May 2021 or January 2022), will I be affected by the JGI adjustment factor?

      No.

      For new hires employed in Phase 1 (between September 2020 and February 2021), the JGI adjustment factor is computed based on the ratio of existing local employees as at August 2020 who have left the employer to the total number of existing local employees as at August 2020 or 5%, whichever is higher. If none of the existing local employees as at August 2020 left the employer, no adjustment factor would be applied.

      For new hires employed in Phase 2 (between March 2021 and September 2021), the JGI adjustment factor is computed based on the ratio of existing local employees as at February 2021 who have left the employer to the total number of existing local employees as at February 2021 or 5%, whichever is higher. If none of the existing local employees as at February 2021 left the employer, no adjustment factor would be applied.

      For new hires employed in Phase 3 (between October 2021 and March 2022), the JGI adjustment factor is computed based on the ratio of existing local employees as at September 2021 who have left the employer to the total number of existing local employees as at September 2021 or 5%, whichever is higher. If none of the existing local employees as at September 2021 left the employer, no adjustment factor would be applied.

      15. If I hired employees in both phases of the JGI, how will the JGI adjustment factor be applied?

      The JGI adjustment factor will be applied to the baseline workforce for the respective phases, i.e. for new hires employed under Phase 1, Phase 2 and Phase 3, the baseline workforce will be August 2020, February 2021 and September 2021, respectively.

      If new hires employed in Phase 1 (i.e. September 2020 to February 2021) and in the firm’s employment as of February 2021 leave after March 2021, the JGI adjustment factor for Phase 2 will apply and the corresponding JGI payout for hires employed in Phase 2 will be reduced. The JGI adjustment factor for hires employed in Phase 1 will not be affected.

      If new hires employed in Phase 2 (i.e. March 2021 to September 2021) and in the firm’s employment as of September 2021 leave after October 2021, the JGI adjustment factor for Phase 3 will apply and the corresponding JGI payout for hires employed in Phase 3 will be reduced. The JGI adjustment factor for hires employed in Phase 2 will not be affected.

      16. What is the JGI adjustment factor and why does it affect JGI payouts? I do not have any control over my employees’ movements.

      The JGI adjustment factor encourages employers to retain their existing employees as far as possible.

      The adjustment factor is calculated based on the ratio of existing employees who have left the employer to the total number of existing employees as at August 2020 (or February 2021 or September 2021), or 5%, whichever is higher. If none of the existing local employees as at August 2020 (or February 2021 or September 2021) left the employer, no adjustment factor would be applied.

      The adjustment factor is therefore higher if more existing local employees leave the employer:

      • If new hires employed in Phase 1 (from September 2020 to February 2021) leave the employer, this does not affect the adjustment factor for other JGI payouts for Phase 1 hires (but it would affect the payouts for Phase 2 hires if the Phase 1 hires were with the employer in February 2021). Any JGI attached to such local hires will also cease.

      • If new hires employed in Phase 2 (from March 2021 to September 2021) leave the employer, this does not affect the adjustment factor. However, any JGI attached to such local hires will cease.

      • If new hires employed in Phase 3 (from October 2021 to March 2022) leave the employer, this does not affect the adjustment factor. However, any JGI attached to such local hires will cease.

      If a local employee from August 2020 (or February 2021 or September 2021) is deceased, voluntarily resigned from the employer, retired or is currently on no-pay-leave*, you may submit the necessary documentation (e.g. resignation letter, retirement letter, proof of no-pay-leave,) using the JGI appeal form to IRAS for consideration.

      Employers should not deliberately withhold CPF contributions from genuine employees, in order to minimise risk of incurring the JGI adjustment factor. Firms undertaking abusive arrangements may have their JGI 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.

      * This should not be due to cost saving measures.

      17. If I let go of my employees due to poor performance, will the JGI adjustment factor still apply to such employees?

      Yes. The intent of the JGI adjustment factor is to encourage employers to retain their existing employees as far as possible.

      18. I had transferred employees from one company to another due to corporate restructuring. Will the JGI adjustment factor apply to the employees who were transferred out?

      Yes, the JGI adjustment factor will apply to employees who are transferred out, as such decisions are within the control of the company.

      19. I had transferred employees from one company to another due to corporate restructuring. Will the receiving company receive the JGI for transferred employees?

      The JGI is only for genuine new hires. In general, employee transfers across business entities would not qualify for the JGI unless firms are able to substantiate that the purpose or effect of any arrangement is not abusive or avoidable, e.g. due to cessation of business operations/functions, where the transferred employee would have been retrenched if not for the transfer.

      20. Will I get the JGI for new hires, if any of my existing local employees (as at August 2020, February 2021 or September) leave?

      The qualifying window for new local hires will be:

      • Phase 1 of the JGI: September 2020 to February 2021

      • Phase 2 of the JGI: March 2021 to September 2021

      • Phase 3 of the JGI: October 2021 to March 2022

      If the employer meets the two conditions of eligibility criteria: (i) an increase in overall local workforce size AND (ii) increase in local workforce size earning ≥$1,400/month, compared to the August 2020, February 2021 or September 2021 local workforces, respectively depending on whether the hire occurred in Phase 1, Phase 2 or Phase 3, JGI will be given for all the new local hires.

      However, the JGI payout will be adjusted downwards as existing local employees under the firm’s employment as at August 2020 (or February 2021 or September 2021) left.

      21. Will the JGI adjustment factor be adjusted if I re-hire a worker who was previously in my employ as at August 2020 (or February 2021 or September 2021)?

      Yes, as the JGI adjustment factor is computed monthly, it will be adjusted to take into account that an existing employee who has been re-hired. For example,

      • For employers that had achieved new hiring in Phase 1: if an existing employee (under a firm’s employment as at August 2020) who was let go in October 2020 is re-hired in December 2020, the JGI adjustment factor in December 2020 will be adjusted accordingly.

      • For employers that had achieved new hiring in Phase 2: if an existing employee (under a firm’s employment as at February 2021) who was let go in May 2021 is re-hired in August 2021, the JGI adjustment factor in August 2021 will be adjusted accordingly.

      • For employers that had achieved new hiring in Phase 3: if an existing employee (under a firm’s employment as at September 2021) who was let go in November 2021 is re-hired in February 2022, the JGI adjustment factor in February 2022 will be adjusted accordingly.

      In general, this employee will not attract the JGI, as he/she is not considered a new hire.

      22. How will the JGI payouts be rounded?

      It will be rounded to the nearest dollar.

      Higher JGI Support for Persons with Disabilities (PwDs) and ex-offenders

      1. I have hired a new local PwD. How will I know if my new local hire will qualify for the enhanced support for PwDs?

      IRAS will automatically assess your eligibility for the JGI, including enhanced support for PwDs. The PwD must be supported by SG Enable to qualify. Disabilities covered by SG Enable are autism spectrum disorder, intellectual disability, physical impairment, hearing impairment and visual impairment. If you have queries on the disabilities as covered by SG Enable, you may refer to www.sgenable.sg or contact SG Enable at: 1800-8585 885.

      2. I am eligible for wage offsets for my employees with disabilities under the Enabling Employment Credit (EEC) . Will I continue to receive these wage offsets?

      Yes, employers will receive the EEC and JGI based on their eligibility for each scheme. You are not required to apply for either scheme.

      3. I have hired a new local ex-offender. How will I know if my new local hire will qualify for the enhanced support for ex-offenders?

      IRAS will automatically assess your eligibility for the enhanced support for ex-offenders under the JGI if you are an employer that hired local ex-offenders between September 2020 to March 2022 (inclusive) with the support of Yellow Ribbon Singapore, or Industrial and Services Co-operative Society (ISCOS), or halfway houses in contract with the Singapore Prison Service.

      For all other employers who hired ex-offenders between September 2020 to March 2022 (inclusive) through the open market, please write in to IRAS using the JGI appeal form and IRAS will inform if your new local hire is eligible for the higher tier of support.

      Abuse of JGI

      1. How will the Government detect abuse of JGI?

      The Government takes a serious view on any attempt to abuse the scheme. Offenders may have their JGI 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.

      To detect possible abuses, the Government has instituted a robust anti-gaming framework leveraging data from multiple sources to identify risks. When ascertaining whether an arrangement is abusive, the Government will consider all relevant facts and circumstances and conduct in-depth verifications where necessary.

      Interaction with other Government schemes (with effect from 1 September 2020)

      1. Will I continue to receive JSS if I am eligible for the JGI?

      Yes, employers will receive the JSS and JGI based on their eligibility for each scheme. You are not required to apply for either scheme. You can refer to https://go.gov.sg/jss to read more about JSS.

      2. Are employers on P-Max eligible for JGI?

      There will be no changes to the implementation of the P-Max programme as a result of the introduction of JGI. Employers that receive JGI support, can continue to embark on the P-Max programme.

      3. Why was the Hiring Incentive announced in Unity budget and enhanced in Fortitude budget replaced with the JGI?

      This is part of Government’s continued effort to ensure that public monies are used prudently and responsibly.

      This is not a withdrawal of support:

      • The enhanced hiring incentive has been replaced with a more generous JGI to encourage hiring in the immediate term.
      • Unlike the Hiring Incentive, employers will not need to apply nor hire new local employees that had undergone reskilling programmes, in order to receive the JGI. 

      The Government will work out grandfathering arrangements for those eligible for the Hiring Incentive. You may call 6883-5885 for further enquiries if your employer is eligible for the Hiring Incentive.

      4. Will new local employees on career conversion programmes receive the JGI?

      Yes, these local employees will qualify for the JGI payouts, if the employer meets the JGI eligibility criteria and these local employees were hired within the eligibility period from September 2020 to March 2022.

      5. Why did the Government make temporary changes to the construct of career conversion programmes, with the introduction of the JGI?

      The JGI was launched to provide additional salary support to companies, in order to encourage them to hire more locals and provide more good jobs from September 2020 to March 2022.

      As jobseekers who are placed into new jobs via WSG’s career conversion programmes such as the Professional Conversion Programmes may be with employers that are eligible for the JGI, WSG will be making adjustments to the programmes to further strengthen the retention of local employees.

      While the total funding provided by WSG will remain unchanged, the disbursement period will be adjusted to encourage companies to retain new local hires for a longer period of time. The duration of funding will now include both the original training duration and a retention period.

      Other questions

      1. Can I instruct IRAS to make the JGI payout to a third party?

      No. The JGI payout can only be paid to the employer which made CPF mandatory contributions for its employees.

      2. How will I receive my JGI payout?

      Payouts will be credited via the following means (in order of priority):

      1. The JGI payout will be credited to the employers' GIRO bank account used for Income Tax/GST
      2. For those without GIRO accounts, the JGI payout will be credited to their bank account registered with PayNow Corporate*.

      * 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.

      3. Why is IRAS not issuing cheques for the JGI?

      ePayment is the fastest way for employers to receive money from the Government.

      e-Service

      1. How do I view my firm's baseline employees and/or obtain a breakdown of individual JGI amount of my employees?

      The View Jobs Growth Incentive (JGI) e-Service on myTaxPortal allows employers to view their baseline count in August 2020 and breakdown of individual JGI amount of employees. For instructions, you may refer to the user guide (for corporates) and user guide (for individual employers).

      2. Who can view the JGI Breakdown menu?

      Jobs Growth Incentive (JGI) Breakdown can only be viewed by business owners. For more information on business owners, please refer to the user guide (for corporates) and user guide (for individual employers).

      5. If I am an employer who is eligible for JGI payout, what is being mentioned in the JGI letter?

      The balance amount paid to you, after making deductions of tax offsets and JGI adjustment amounts for the payout period.

      6. How do I view my JGI letters?

      You may refer to this page for details on how to view your JGI letters.