Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites
Look for a lock (
) or https:// as an added precaution. Share sensitive information only on official, secure websites.
The JSS provides wage support to employers to help them retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. JSS payouts are intended to offset local employees’ wages and help protect their jobs. Employers must act responsibly and fairly in using the payouts, taking reference from the tripartite advisory on salary and leave arrangements. Where there is evidence of irresponsible and unfair treatment, employers may be denied employment support (including JSS) and have their work pass privileges curtailed. Please refer to MOM’s advisory on Salary and Leave Arrangements
Update on Enhanced JSS Support from 22 Nov to 19 Dec 2021
The Government will provide enhanced JSS support for the following sectors from 22 Nov to 19 Dec 2021
The enhanced payout corresponding to wages paid for Aug to Oct 2021 will be disbursed in December 2021. As JSS payouts are intended to offset and protect local employees’ wages, employers who put local employees on mandatory no-pay leave (NPL) or retrench them will not be entitled to the enhanced JSS payouts for those employees.
Footnotes:
Refer to Specific Industries in Tiers and SSIC Codes for more details.
1The tourism sector received Tier 1 JSS support at 30% from 1 Apr – 30 Jun 2021, and 10% from 1 – 21 Jul 2021.
Appeal Submission
The last date for submitting an appeal was 30 Apr 2022.
March 2022 Payout
If your company has an existing GIRO arrangement with IRAS or is registered for PayNow Corporate as at 27 Mar 2022, you will receive a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate) in your bank account from 31 Mar 2022. Other employers will receive their cheques from 22 Apr 2022 mailed to their registered business address.
As part of the checks for JSS eligibility, a small number of employers will receive letters from IRAS asking them to conduct a self-review of their CPF contributions and to provide declarations or documents to substantiate their eligibility for JSS payouts. Their Mar 2022 payout 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 Self-review for Eligibility of JSS and JGI for more information.
Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representative offices, are eligible for the JSS.
Under the JSS, the Government co-funds a proportion of the first $4,600 of gross monthly wages1 paid to each local employee up to March 2021. In Budget 2021, JSS was extended by up to 6 months for firms in Tiers 1 and 2 sectors, covering wages paid from April 2021 to September 2021. The level and duration of support each employer receives depends on the sector in which the employer operates. Please refer to ‘How is each payout computed’ for more details.
While the subsidies are based on a percentage of employees’ monthly wages, employers have the flexibility to allocate the subsidies for their businesses as necessary to keep the business running and to help them continue to retain their employees.
1 Gross monthly wages include employee CPF contributions, but exclude employer CPF contributions.
All active employers, except for Government organisations (local and foreign) and representative offices, are eligible for the JSS. Employers in the employer exclusion list are not eligible for the JSS.
In order to qualify for JSS payouts, employers are required to make mandatory CPF contributions for their local employees (Singapore Citizens and Permanent Residents) by the stipulated contribution deadlines.
Wages paid to business owners1 or employers trading in their own personal capacity2 will not be eligible for the JSS payout. They will continue to receive the JSS payout for wages paid to their local employees.
1Business owners are defined as follows:
a. Sole proprietor of a sole proprietorship
b. Partners of a partnership (including general partnerships, limited liability partnerships and limited partnerships);
2 Employers trading in their own personal capacity include but are not limited to hawkers who do not have UEN, employers hiring local personal drivers or local domestic helpers, etc.
Employers do not need to apply for the JSS. IRAS will notify eligible employers by post of the tier of support and the amount of JSS payout payable to them.
Declining JSS payouts
If you do not require wage support and wish to be excluded from all future JSS payouts, please sign up using the Decline JSS form.
To return a JSS payout that you have received, please refer to the following steps below.
The base tier of JSS support each employer will receive depends on the sector in which the employer operates. There was also enhanced JSS support provided for the sectors affected by (Heightened Alert) measures from 16 May to 31 August 2021 and from 27 Sep to 19 Dec 2021. Please refer to the Specific Industries in Tiers and SSIC Codes on details for the list of sectors included in the respective tiers.
Tier 23
30%
10%
1The Built Environment sector will receive Tier 1 support for May 2020 to Oct 2020 wages, and thereafter Tier 2 support for Nov 2020 to Jun 2021 wages. This is in line with the phased resumption of construction activities.
2All sectors will receive Tier 1 support for the months of Apr and May 2020 (during the Circuit Breaker). Thereafter, firms that continue to not be allowed to resume operations on-site will continue to receive Tier 1 support until they are allowed to re-open, or until Mar 2021, whichever is earlier.
3Enhanced JSS support was provided for the sectors affected by Phases 2 and 3 (Heightened Alert) measures. Please refer to the Specific Industries in Tiers and SSIC Codes on details.
If there are any adjustments to the JSS amount, it will be offset in the next payout (if applicable). IRAS will contact firms to return any outstanding JSS amounts (if applicable).
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, WCS payouts or payouts from other Government schemes if eligible. Please write in to [email protected] if you wish to make payment arrangements to return the excess JSS payout.
The Government has the right to withhold, suspend or deny the disbursement of any JSS payout to an employer if the employer is reasonably suspected or found to:
(a) be ineligible to receive a payout; or
(b) have carried out or participated in any criminal activity in the course of carrying on its trade or business.
If the employer is reasonably suspected or found to have been ineligible or involved in criminal activity at the time any previous payouts were disbursed, the Government also has the right to recover from the employer an amount equal to any payout disbursed, from the time the employer: (a) was ineligible to receive a payout; or (b) first carried out or participated in the criminal activity.
Here, “criminal activity” means any activity which, if carried out, is a criminal offence (including but not limited to money laundering or vice-related activities), regardless of whether such activity is related to the JSS.
The last date for submitting an appeal was 30 Apr 2022. Appeals submitted from 1 May 2022 will not be considered.
IRAS takes a serious view on any attempt to abuse the scheme. Offenders may have their JSS 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
When ascertaining whether an arrangement is abusive, IRAS will consider all relevant facts and circumstances and conduct in-depth verifications where necessary. Some unacceptable practices include but are not limited to:
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.
Businesses or individuals who wish to report to IRAS any malpractices or potential abuses of the JSS may do so via email to [email protected] or online at go.gov.sg/jssreport. IRAS will ensure that the identities of informants are kept strictly confidential.
For employers
For enquiries on:
Receiving your JSS payout
If your company had an existing GIRO arrangement with IRAS or was registered for PayNow Corporate before the disbursements, you would have received a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate).
All other companies will receive their payouts by cheques mailed to their registered business address.
If your company has yet to receive any of the above payouts, please enquire via go.gov.sg/payout.
For employees
For enquiries on:
For other enquiries, please enquire via go.gov.sg/payout or call 1800 352 4728 between 8 a.m. and 5 p.m. from Mon to Fri (peak hours from 11 a.m. to 3 p.m.). As we are currently experiencing a high volume of enquiries, we seek your understanding that the waiting time may be longer than usual.
Payouts will be credited via the following means (in order of priority):
D. Accounting for the JSS
F. Different tiers of JSS support
G. Passing on the JSS
H. Extension of JSS
© 2022, Government of Singapore
Last updated on 01 May 2022