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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.
To be eligible:
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.
1 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.
2 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.
3 Mandatory CPF contributions must be made by the stipulated contribution deadline.
4 Registered business owner who is a Singapore Citizen or Permanent Resident.
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.
Entities must have valid Singapore Food Agency (SFA) licenses and be classified under SSICs 56 or 68104.
For SFA licensed operators and stallholders in markets, hawker centres, coffeeshops, food courts, and canteens that are registered as individuals.
A qualifying retail firm must:
Entities must:
(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
Gyms, fitness studios, and other sports facilities must:
Entities must:
Entities must:
(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
Entities must:
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:
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:
Regional ferry operators must:
Firms and individuals who meet the SBRG eligibility criteria can confirm your SBRG eligibility and SBRG payout period here.
The Small Business Recovery Grant is targeted at small businesses in sectors that were most affected by COVID-19 Safe Management Measures.
Firms and individuals that fulfil the eligibility criteria of the Small Business Recovery Grant can confirm their SBRG eligibility and SBRG period here.
If you have assessed that your firm or you, as an individual, fulfil the eligibility criteria of the SBRG but have not been included in the payout, you may submit an appeal from 1 July – 31 August 2022 using the appropriate appeal form below:
Appeals submitted after 31 August 2022 will not be considered.
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.
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.
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.
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.
The Small Business Recovery Grant will be exempt from income tax in the hands of employers.
Firms and individuals which have received notification from IRAS by 30 Jun 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.
The Small Business Recovery Grant is targeted at small businesses in sectors that were most affected by COVID-19 Safe Management Measures.
Firms and individuals that fulfil the eligibility criteria of the Small Business Recovery Grant can confirm their SBRG eligibility and SBRG payout period here.
If you have assessed that your firm or you fulfil the eligibility criteria of the SBRG but you are not eligible for a payout, you may submit an appeal from 1 July – 31 August 2022 using the appropriate appeal form above.
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.
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.
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.
Payouts will be credited via the following means (in order of priority):
5 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.
6 Mandatory CPF contributions must be made by the stipulated contribution deadline.
7 Registered business owner who is a Singapore Citizen or Permanent Resident.
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.
© 2022, Government of Singapore
Last updated on 06 July 2022