IRAS will be on the lookout for irregular and significant wage changes and employer-employee collusions intended to abuse the scheme. IRAS may request that employers submit supporting documents for verification or make a Statutory Declaration.

The Government will firmly deal with wilful misrepresentations and fraudulent activities conducted to benefit from the scheme.

Employers suspected of providing false information or hiring phantom workers will be reported to the police. If convicted, the Government reserves the right to disqualify the employer from the WCS and other Government schemes. 

If you know or suspect someone who has abused the scheme or engaged in fraudulent activities, you can either: 

  1. Email us at [email protected] ; or
  2. File a report at:

Investigation and Forensics Division (IFD)
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House,
Singapore 307987

Your identity and all information/ documents provided will be kept confidential.

Useful Information You Can Provide Us 

We take every report of abuse very seriously and will evaluate all information provided and our own internal information to decide if we need to investigate further. It would be most helpful if you can provide us with as much detail as possible, including the following:

  • Particulars of the suspected employer - Name, NRIC number or UEN or ROC number 
  • Personal particulars of directors (if the directors are involved in the abuse) 
  • Nature of business activities 
  • How the abuse or fraud took place 
  • Proof of abuse or fraud 

Please note that we will not be able to update you on how we deal with the information provided by you. 


If the information or documents you provide lead to a successful recovery of Wage Credit that would otherwise have been lost, a reward determined at 30% Wage Credit recovered, if any, capped at $10,000 may be given to you. If you wish to be rewarded, such information or documents must be provided personally at the Investigation and Forensics Division Office.