Announcement:

The second batch of SBRG will be disbursed by end November 2022. This will include entities which have directly appealed for SBRG and/or were found eligible for the final JSS payout in respect of employment in Nov/Dec 2021.

IRAS will carry out a final attempt in Dec 2022 to re-process payouts to eligible firms/individuals with unsuccessful disbursements.

To receive SBRG in this final attempt, businesses must either:
(i) Register for PayNow Corporate / PayNow NRIC (applicable for SBRG recipients who are individuals) before 9 Dec 2022; or 
(ii) Hold an existing GIRO setup with IRAS under tax type – GST / CIT / IIT (Applicable for tax-paying firms/individuals only)

There will be no further disbursement of SBRG.

The Small Business Recovery Grant (SBRG) provides one-off cash support to small businesses in sectors that  were most affected by COVID-19 Safe Management Measures last year.

Eligibility

To be eligible:

  1. Firm must be a ‘live’ business entity that is physically present in Singapore and registered1 no later than 31 December 2021;
  2. Firm must have an annual operating revenue that is less than S$100 million filed with IRAS in the Year of Assessment 2021 by 31 December 2021 or employ fewer than 200 employees as of 31 December 2021; and
  3. Firm must be in one of the sectors listed in Table 1.

Details of Payout

 Eligible firms will receive S$1,000 for each local employee2 with mandatory CPF contributions in the period from 1 November 2021 to 31 December 20213, up to a cap of S$10,000 per firm.

 Sole proprietorships and partnerships that are run by at least one local business owner4 but do not hire any local employees will receive a flat payout of S$1,000, if the local business owner is earning a net trade income of no more than S$100,000 filed with IRAS.

Businesses with outstanding repayments from other Government Schemes, such as the Rental Support Scheme (RSS) and Jobs Support Scheme (JSS), might have these offset against the SBRG or other Government Scheme payouts, if applicable.

SBRG payouts will be made to eligible businesses in June and November 2022.

Only Sole Proprietorships, Partnerships, Limited Liability Partnerships, and Companies that have a ‘live’ business status with the Accounting and Corporate Regulatory Authority (ACRA) as at the point of payout are eligible. Operators and stallholders in markets, hawker centres, coffeeshops, food courts, and canteens are eligible if they have valid Singapore Food Agency (SFA) licences as of 31 December 2021 and also continue to hold an active licence at the point of payout. Societies registered under Section 4 or 4A of the Societies Act in the following sectors are also eligible: Performing Arts and Arts Education; Museums, Art Galleries and Historical Sites; and Sports.                                                                                         
Employees who are Singapore Citizens or Permanent Residents. This includes employees in a company who are also shareholders and directors of the company (shareholder-directors) who are receiving CPF contributions in respect of salaries paid under a contract of service with annual assessable income less than or equal to S$100,000. Other types of business owners (i.e. sole proprietors and partners in a partnership) are not considered employees.

Mandatory CPF contributions must be made by the stipulated contribution deadline.

Registered business owner who is a Singapore Citizen or Permanent Resident.

Table 1: Sectors eligible for Small Business Recovery Grant

 

For registered entities, sectors that qualify for the Small Business Recovery Grant are the same sectors that were eligible for Jobs Support Scheme payouts in November 2021 – December 2021. SSIC definitions listed are based on the classification structure of SSIC 2020. 

Sector

 

Qualifying Criteria
Food and Beverage

Entities must have valid Singapore Food Agency (SFA) licenses and be classified under SSICs 56 or 68104.

Hawker Centres, Markets, Coffeeshops, Food Courts, and Canteens

For SFA licensed operators and stallholders in markets, hawker centres, coffeeshops, food courts, and canteens that are registered as individuals.

  • A licensee with local employees receiving mandatory CPF contributions will receive S$1,000 per local employee, subject to a cap of S$10,000 per licensee; 
  • A licensee with no local employees will receive a flat payout of S$1,000, if the licensee is a Singapore Citizen or Permanent Resident.
Retail

A qualifying retail firm must:

  • Have a physical storefront; and
  • Be classified under SSICs 47103, 47109, 474, 475, 476, 4771, 47721, 4773, 4774, 47752, 47759, 47761, 47769, 4777, 47802.
Performing Arts and Arts Education

Entities must:

  • Meet at least one of the conditions of being a/an:

    (i) Participant in a project, activity, programme, or festival supported by the National Arts Council (NAC) or National Heritage Board (NHB) between 1 April 2018 and 31 March 2021; or

    (ii) Museum Roundtable member before 31 March 2021; or

    (iii) Accredited Arts Education Programme (AEP) provider listed in the 2019-2022 NAC-AEP Directory; or

    (iv) Entity with more than two-thirds of its business in arts/heritage-related activities (as defined as one of the 6 qualifying SSICs in criterion 2); and

  • Be classified under SSICs 85408, 90001, 90002, 90003, 90009, 91021, or 91029.
Sports

Gyms, fitness studios, and other sports facilities must:

  • Operate sports- and/or fitness-related programmes that are (i) conducted indoors without masks on prior to Phase 2 (Heightened Alert) (P2(HA)); or (ii) for those 18 years and under prior to P2(HA); and
  • Be classified under SSIC 93111, 93119, 93120, or 85407.
Cinema Operators

Entities must:

  • Hold a valid Film Exhibition license from IMDA; and
  • Be classified under SSIC 5914.
Museums, Art Galleries, and Historical Sites

Entities must:

  • Meet at least one of the conditions of being a/an:

    (i) Participant in a project, activity, programme, or festival supported by the National Arts Council (NAC) or National Heritage Board (NHB) between 1 April 2018 to 31 March 2021; or

    (ii) Museum Roundtable member before 31 March 2021; or

    (iii) Accredited Arts Education Programme (AEP) provider listed in the 2019-2022 NAC-AEP Directory; or

    (iv) Entity with more than two-thirds of its business in arts/heritage-related activities (as defined as one of the 3 qualifying SSICs in criterion 2); and

  • Be classified under SSICs 91021, or 91029.
Indoor Playgrounds and other Family Entertainment Centres

Entities must:

  • Derive more than two-thirds of their revenue from operating family entertainment centres or family attractions-related businesses; and
  • Be classified under SSICs 93201 or 93209.
Tourism, Hospitality, Conventions, and Exhibitions

Qualifying licensed hotels must be a licensed hotel classified under SSIC 551.

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

 

Qualifying gated tourist attractions must:

  • Have had more than 30% visitorship from tourists in 2019, and
  • Be classified under SSICs 93201, 93209, 91021, 91029, or 91030.

Cruise line or cruise terminal operators are eligible.

Meetings, incentives, conferences, and exhibitions venue operators (MICE) must be purpose-built MICE venue operators.

MICE and tourism event organisers must:

  • Be impacted by the deferment/cancellation/loss of sales of at least one MICE/leisure event with at least 20% foreign attendees (residing outside Singapore) originally scheduled in Singapore between 1 Feb 2020 and 31 Dec 2020; and
  • Derive more than two-thirds of their revenue from MICE/leisure events with at least 20% foreign attendees (residing outside Singapore) in 2018 or 2019; and
  • Be classified under SSICs 82301, 82302, or 82303.

Regional ferry operators must:

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


Check your SBRG Eligibility

Firms and individuals who meet the SBRG eligibility criteria can confirm your SBRG eligibility and SBRG payout period here

Appeal Submission

The last date to submit an appeal was 31 Aug 2022.

Abuse of SBRG

The Government takes a serious view on any attempt to abuse the scheme. Offenders may have their SBRG payout 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 SBRG payout after we are satisfied with the outcome of the review.

FAQs for Small Business Recovery Grant

1. How is the payout for the Small Business Recovery Grant computed?

Eligible firms will receive S$1,000 for each local employee5 with mandatory CPF contributions in the period of 1 November 2021 – 31 December 20216, up to a cap of S$10,000 per firm.

Sole proprietorships and partnerships that are run by at least one local business owner7 but do not hire any local employees will receive a flat payout of S$1,000, if the local business owner is earning a net trade income of no more than S$100,000 filed with IRAS in the Year of Assessment 2021 by 31 December 2021.

2. Why was November-December 2021 chosen as the basis period for CPF contributions?

As the objective of the Small Business Recovery Grant is to support small businesses in sectors that were most affected by COVID-19 Safe Management Measures, the eligibility period is aligned to the last tranche of payouts for the Jobs Support Scheme (JSS) for November 2021 – December 2021.

3. Why do sole proprietorships and partnerships that are run by at least one local business owner but do not hire any local employees receive a flat payout of S$1,000?

The Government recognises that there are some sole proprietorships and partnerships run only by the business owners. We are therefore providing a flat payout of S$1,000 for sole proprietorships and partnerships that are run by at least one local business owner but do not hire any local employees, as long as the local business owner is earning a net trade income of no more than S$100,000 filed with IRAS.

Partnerships with multiple local business owners would only qualify for the flat payout of S$1,000. This is because sole proprietors and partners in a partnership are not considered employees.

4. Do I get taxed on the Small Business Recovery Grant?

The Small Business Recovery Grant will be exempt from income tax in the hands of employers.

5. I appealed successfully for JSS for the period 1 Nov – 31 Dec 2021. Do I need to appeal for SBRG too?

Companies that have received notification from IRAS before Jul 2022 that their JSS appeal is successful in respect of wage support for Nov – Dec 2021 are automatically eligible for evaluation for the Nov 2022 SBRG payout. There is no need to submit an appeal for SBRG. Please wait for IRAS to notify you of your eligibility. 


You may submit an enquiry on to IRAS if you did not receive a notification from IRAS by 30 Jun 2022. 


6. When will I receive the results of my appeal application and disbursement?

Appellants are expected to receive their provisional appeal results within 10 business days, based on information submitted. Final disbursement will be subject to further screening and audit checks. Appellants are expected to receive their final confirmation and disbursement in November 2022.

7. If my appeal was not successful, can I submit another appeal?

Appellants may submit appeals only if they are able to provide new information to positively support their appeal. Re-submission of similar information will not result in any change in SBRG status.

8. Does my successful appeal under SBRG mean that I am eligible for the JSS?

The SBRG and JSS are different schemes that differ in terms of criteria, intent, and target recipients. Appellants who successfully appealed for SBRG may not have qualified for JSS.

As such, a successful appeal under SBRG would not automatically result in the appellant being reconsidered for JSS. Additionally, the JSS scheme has since closed its appeal window since 30 Apr 2022.

9. How will I receive my SBRG payout?

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

 

  • The SBRG payout will be credited to your GIRO bank account used for Income Tax/GST.
  • For those without GIRO accounts, the SBRG payout will be credited to their bank account registered with PayNow (for sole-proprietors/ individuals) / 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.

Employees who are Singapore Citizens or Permanent Residents. This includes employees in a company who are also shareholders and directors of the company (shareholder-directors) who are receiving CPF contributions in respect of salaries paid under a contract of service with annual assessable income less than or equal to S$100,000. Other types of business owners (i.e. sole proprietors and partners in a partnership) are not considered employees.

Mandatory CPF contributions must be made by the stipulated contribution deadline.

Registered business owner who is a Singapore Citizen or Permanent Resident.

Contacting IRAS

If there are queries that have not been addressed on this site, please send us an enquiry via go.gov.sg/asksbrg. You can also call us at 6351 3390 between 8 am and 5 pm from Monday to Friday.