Sep 2022 Payout:

If your company has an existing GIRO arrangement with IRAS or is registered for PayNow Corporate as at 14 Sep 2022, you will receive a payout titled “Jobs Growth Incentive” (GIRO) or “GOVT” (PayNow Corporate) in your bank account from 20 Sep 2022. 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 Sep 2022 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?

The Jobs Growth Incentive (JGI) supports employers to expand local hiring1 from September 2020 to March 2023 (inclusive).

The eligibility period/qualifying window for new local hires will be:

  • Phase 1: September 2020 to February 2021
  • Phase 2: March 2021 to September 2021
  • Phase 3: October 2021 to March 2022
  • Phase 4: April 2022 to September 2022
  • Phase 5: October 2022 to March 2023

 

The duration of JGI support will vary depending on when the local hire was hired and the characteristics of the local hire.

Local workforce: Singapore Citizens and Singapore Permanent Residents.

Who is eligible for the JGI?

Eligibility for the JGI is dependent on the month the hiring of new locals was achieved. Employers must make timely CPF contributions2 and satisfy the following conditions: 

  • Condition 1 – Increase in overall local workforce; AND
  • Condition 2 – Increase in local employees earning gross wages of at least $1,400 per month3

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.

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

 

Conditions 1 and 2 will be assessed relative to the local workforce headcount in the baseline month (i.e. month prior to the start of the qualifying window).

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 established on or after 24 September 2021

4. Phase 4: Employers established on or after 18 February 2022

5. Phase 5: Employers established on or after 14 September 2022

6. 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.

7. Singapore Government Agencies including Organs of State, Ministries and Departments, Statutory Boards

8. Government and Government-Aided Schools

9. PA Services and Grassroot Units

10. High Commissions, Embassies, Trade Offices, Consulate

11. Unregistered Local/Foreign Entities

12. Foreign Military Units

13. Representative offices of:

(a) Foreign companies

(b) Foreign Government Agencies

(c) Foreign Trade Associations/ Foreign Chambers/ Foreign Non-profit Organisations

(d) Foreign Law Practices

14. Bank Representative Offices/Insurance Representative Officers/Other Financial Representative Offices (registered with MAS)

15. News Bureaus (which are representative offices)

16. International Organisations

17. Entities which pay CPF but are not registered in Singapore

18. Entities fully funded by Government for manpower costs

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 in Phase 1 to 5 is in the appended table:

 Phase 1Phase 2Phase 3Phase 4Phase 5
Qualifying window:  new local hires4 inSep 2020 – Feb 2021
Mar 2021 – Sep 2021
Oct 2021 – Mar 2022
Apr 2022 – Sep 2022Oct 2022 – Mar 2023
Baseline monthAug 2020 Feb 2021 Sep 2021 Mar 2022 Sep 2022
Payout quantum for Non-mature hiresUp to 25% of first $5,000 for 12 monthsUp to 25% of first $5,000 for 12 months
Up to 15% of first $5,000 for 6
 months
Not applicableNot applicable
Payout quantum for mature hires 
Up to 50% of first $5,000 (for gross monthly wages4 in Sep 2020 – Feb 2021) and up to 50% of first $6000 (for gross monthly wages in Mar 2021 onwards)

Support will be provided for 18 months
Up to 50% of first $6,000 for 18 months Up to 50% of first $6,000 for 12 months
Up to 40% of first $6,000 for first 6 months and up to 20% of first $6,000 for next 6 months

(Applicable only to those not in work for at least 6 months)

Up to 20% of first $6,000 for first 6 months

(Applicable only to those not in work for at least 6 months)

Payout quantum for persons with disabilities (PwDs)5 , ex-offenders6
Up to 50% of first $5,000 (for gross monthly wages in Sep 2020 – Feb 2021) and up to 50% of first $6000 (for gross monthly wages in Mar 2021 onwards)


Support will be provided for 18 months
Up to 50% of first $6,000 for 18 monthsUp to 50% of first $6,000 for 12 months
Up to 40% of first $6,000 for first 6 months and up to 20% of first $6,000 for next 6 months
Up to 20% of first $6,000 for first 6 months

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 or March 2022 or September 2022) will not be eligible for the JGI if they start receiving salary from September 2020 (or March 2021 or October 2021 or April 2022 or October 2022) onwards.

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

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

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, 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 after the eligibility period.

 

JGI Adjustment Factor

To encourage employers to retain their existing local employees as far as possible, the JGI payout will be adjusted downwards under circumstances where existing local employees in the baseline month leave the employer after the baseline month.

The JGI 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 in the baseline month, or 5%, whichever is higher. The adjustment factor is therefore higher if more existing local employees leave the employer.

There will not be any adjustment if any new local hires employed during the qualifying window of each Phase leaves. However, any JGI attached to such local hires will cease.

 

Offsetting excess Jobs Support Scheme (JSS) Payouts

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.

How do I apply for or decline the JGI?

Employers do NOT need to apply for the JGI. Eligible employers will automatically receive their JGI payouts, which will be computed monthly based on the employer’s mandatory CPF contributions.

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 receive JGI payouts starting from March 2021, covering gross wages of new local hires paid in the months shown in the table below. Some employers may receive review letters from IRAS which require them to further substantiate their eligibility for JGI.7

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 before: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 202114 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 202114 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, 3 and 4June 202214 July 2022December 2022 (for Phase 4, JGI payouts for CPF contributions made in April and May 2022 will also be in December 2022)
July 202214 August 2022
August 202214 September 2022
Payout 9
Phase 2, 3 and 4September 202214 October 2022March 2023
October 202214 November 2022
November 202214 December 2022
Payout 10
Phase 2, 3, 4 and 5December 202214 January 2023June 2023 (for Phase 5, JGI payouts for CPF contributions made in October – November 2022 will also be in June 2023)
January 202314 February 2023
February 202314 March 2023
Payout 11
Phase 4 and 5March 202314 April 2023September 2023
April 202314 May 2023
May 202314 June 2023
Payout 12
Phase 4 and 5June 202314 July 2023December 2023
July 202314 August 2023
August 202314 September 2023

 

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

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/March 2022 to reduce the firm’s baseline headcount as of August 2020 / February 2021 / September 2021/March 2022.

    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

New hires employed in PhaseBaseline headcount of (i) local workforce and (ii) local workforce earning at least $1,400 computed based onDetermined using mandatory CPF contributions made byEligibility period for new local hires (inclusive) 
1Aug 202014 Sep 2020 Sep 2020 - Feb 2021
2Feb 202114 Mar 2021 Mar 2021 - Sep 2021
3Sep 202114 Oct 2021 Oct 2021 - Mar 2022
4Mar 202214 Apr 2022 Apr 2022 - Sep 2022
5Sep 202214 Oct 2022 Oct 2022 - Mar 2023

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 local workforce in the baseline month.

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 5 (i.e. qualifying window of Oct 2022 to Mar 2023) compared to the Sep 2022 local workforce. The same calculations will apply for Phase 1 to 4, but compared to the baseline local workforce for the respective phases.

Example 1 – Employers that meet the eligibility criteria for JGI

 Number of local employees based on mandatory CPF contribution
Number of local employees in Sep 2022 [A]  
Wages for month inSep 2022
Mandatory CPF contribution made on or before:14 Oct 2022
Number in local workforce4

Employer had 4 local employees in Sep 2022.

A = 4

 
Number of local employees earning at least $1,400 in gross monthly wages in Sep 2022 [B]   
Wages for month inSep 2022
Mandatory CPF contribution made on or before:14 Oct 2022
Number in local workforce4
Gross monthly wages

$1000

$1000

$1400

$1400

 

Employer had 2 of the local employees earned at least $1,400 in March 2022.

B = 2

 
Number of local employees in Oct 2022 [C] 
Wages for month inSep 2022Oct 2022
Mandatory CPF contribution made on or before:14 Oct 202214 Nov 2022
Number in local workforce45
Gross monthly wages

$1000

$1000

$1400

$1400


$1000

$1000

$1400

$1400

 
  • There is 1 new local employee hired in Oct 2022
$1400
 

In this example, the employer hired one additional local employee in Oct 2022, making it a total of 5 local employees.

C = 5

Number of local employees earning at least $1,400 in Oct 2022 [D]

In this example, there were 3 local employees earning at least $1,400 in the month of Oct 2022.  

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 Sep 2022 [A]  
    Wages for month inSep 2022
    Mandatory CPF contribution made on or before:14 Oct 2022
    Number in local workforce4
     

    Employer had 4 local employees in Sep 2022.

    A = 4

     
    Number of local employees earning at least $1,400 in gross monthly wages in Sep 2022 [B]   
    Wages for month inSep 2022
    Mandatory CPF contribution made on or before:14 Oct 2022
    Number in local workforce4
    Gross monthly wages

    $1000

    $1000

    $1400

    $1400

     

    Employer had 2 local employees earning at least $1,400 in Sep 2022.

    B = 2

     
    Number of local employees in Oct 2022 [C] 
    Wages for month inSep 2022Oct 2022
    Mandatory CPF contribution made on or before:14 Oct 202214 Nov 2022
    Number in local workforce45
    Gross monthly wages

    $1000

    $1000

    $1400

    $1400


    $1000

    $1000

    $1000

    $1000

     
    • There is 1 new local employee hired in Oct 2022
    $1400
     

    In this example, the employer hired one additional local employee in Oct 2022, 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 Oct 2022 [D]

    In this example, there was 1 local employee earning at least $1,400 in the month of Oct 2022.  

    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 Oct 2022.

     

    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 one new local mature employee who had not been in work for at least six months in each month for Oct, Nov and Dec 2022. We met the eligibility criteria for the months of Oct and Dec but not for Nov 2022. How will the JGI be computed?

    Using Phase 5 as an illustration, the JGI will be computed this way, assuming that persons A, B and C do not leave:

    Oct 
    2022
    Nov
    2022
    Dec
    2022
    New local hire (who are mature and not in work for at least six months)Person APerson BPerson C
    Employer met eligibility criteria in relevant monthYESNOYES
    JGI computed for the relevant monthPerson ANo JGI as employer was not eligiblePersons 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 6 months of JGI for Person A and Person B as the JGI would be provided till March 2023 and April 2023 respectively (6 months from Oct 2022 and Nov 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.


    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, the September 2021 local workforce for Phase 3, or the March 2022 local workforce for Phase 4, or the Sep 2022 local workforce for Phase 5.

    8. When must i have incorporated my business to qualify for the different phases?

    To qualify for the different phases, assuming that you fulfil the eligibility criteria for the JGI and hire eligible new locals within the respective qualifying windows, you must incorporate by:

    PhaseQualifying WindowIncorporation date to qualify for JGIEligible hires
    1September 2020 to February 2021Before 17 August 2020All local hires
    2March 2021 to September 2021Before 16 February 2021All local hires
    3October 2021 to March 2022Before 24 September 2021All local hires
    4April 2022 to September 2022Before 18 February 2022Mature hires not in work for at least six months, persons with disabilities and ex-offenders
    5October 2022 to March 2023Before 14 September 2022

     

    9. I am an employer with business activity in the baseline month, but did not have any employee in the baseline month. Am I eligible for the JGI?

    Yes, employers with no employee in the baseline month would be eligible for the relevant phase of the JGI 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 (after 15 February 2021, after 23 September 2021 or after 17 February 2022). Is my newly converted company eligible for the JGI for Phases 1-4?

    New businesses incorporated after 16 August 2020 (after 15 February 2021 or after 23 September 2021 or after 17 February 2022 or after 13 September 2022) are not eligible for the JGI. The eligibility of the newly converted company depends on which phase the new local hire is hired for.

    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 or on or before 17 February 2022 or on or before 13 September 2022) 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, September 2021 or March 2022 or September 2022) will not be eligible for the JGI if they start receiving salary from September 2020 (March 2021, October 2021 or April 2022 or October 2022) 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.

    5. Why are employees who were due to leave or transferred out in the baseline month included in my baseline workforce size?

    We consider such employees in the baseline workforce size as they were under your employ in the baseline month.

    6. I made mistakes in the submission of CPF contributions for my employees in August 2020 (February 2021, September 2021 or March 2022). 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 made after 14 September 2020 (14 March 2021,14 October 2021, 14 April 2022 or 14 October 2022) 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?

    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. 

    If the employer meets the eligibility criteria during the qualifying window (at least once from April 2022 to September 2022), and continues to be eligible throughout the payout period, all new local employees who are (i) mature and not in work for at least six months, (ii) PwDs or (iii) ex-offenders employed in the qualifying window for Phase 4 will receive JGI payouts for up to 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 4:

    Example: If the employer hires 1 new mature local hire who has not been in work for at least six months in April 2022, JGI payouts will be given for this local hire until March 2023 as long as he/she is still employed by the employer. The employer will receive up to 12 months of JGI.

     

    For hires employed in Phase 5:

    Example: If the employer hires 1 new mature local hire who has not been in work for at least six months in March 2023, JGI payouts will be given for this local hire until August 2023 as long as he/she is still employed by the employer. The employer will receive up to 6 months of JGI.

     

    2. 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 April 2022 will be based on CPF contributions made on or before 14 May 2022). 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.

    3. 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 2023 (inclusive), if the employer meets the employer eligibility criteria for the respective phases. Please refer to [https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay] 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.

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

    Depending on the type of hire and which phase they were hired in, each employer of the same employee will receive JGI payouts based on the parameters for the specific phase and the gross monthly wage they paid to the new local hire.

    5. 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.

    6. If my employer hired a local hire in the last week of April 2022 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 April 2022.

    7. If my employer made a job offer to a local hire in end-September 2022 but he/she only receives his/her first salary in October 2022, 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 2022 to March 2023(inclusive) will be considered as new local hires, if the employer meets the JGI eligibility criteria for new hires employed in Phase 5.

    8. If I hired my employee in April 2022 but he/she leaves in August 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 April 2022, person Z left employment on 15th July 2022April 2022May 2022June 2022

    July  2022

    August 2022
    Employer met eligibility criteriaYESYESYESYESYES
    Employer made CPF contributions for person ZYESYESYES

    YES

    (pro-rated wages)

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

    9. If my foreign employees obtain Singapore citizenship or Singapore PR status after 31 August 2020 (or 28 February 2021 or 30 September 2021 or 31 March 2022 or 30 September 2022), will they be included in my local workforce size from September 2020 (or March 2021 or October 2021 or April 2022 or September 2022) and will they qualify for JGI?

    No. Such foreign employees will not qualify for JGI as they are not new hires made by your company during the JGI qualifying window. They will also not be included in your local workforce size for the purpose of computation of JGI payouts.

    10. If I hired my employee in September 2020 (or March 2021 or October 2021 or April 2022 or October 2022) but he/she leaves in December 2020 (or May 2021 or January 2022 or July 2022 or January 2023), will I be affected by the JGI adjustment factor?

    No.
     

    For new hires employed in during the qualifying window, the JGI adjustment factor is computed based on the ratio of existing local employees in the baseline month who have left the employer to the total number of existing local employees in the baseline month or 5%, whichever is higher. If none of the existing local employees in the baseline month left the employer, no adjustment factor would be applied.

    11. Why does the JGI adjustment factor 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.

    If a local employee in the baseline month 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.

    12. 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.

    13. 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.

    14. 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.

    15. Will the JGI adjustment factor be adjusted if I re-hire a worker who was previously in my employ in the baseline month?

    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.

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

      16. 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 2023 (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 2023 (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. 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.

      3. 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 2023 (inclusive).

      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.