Jobs Support Scheme (JSS)
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.
Support Measures Enhanced during Phases 2 and 3 (Heightened Alert)
The Government will provide enhanced JSS support for the following sectors from 16 May to 25 Jul 2021:
The enhanced payout will be disbursed from September 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.
June 2021 Payout
If your company has an existing GIRO arrangement with IRAS or is registered for PayNow Corporate as at 25 Jun 2021, you will receive a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate) in your bank account from 30 Jun 2021. Other employers will receive their cheques from 05 Jul 2021 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 Jun 2021 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
What is the JSS?
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.
Who qualifies for the JSS?
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.
How do I apply for or decline the JSS?
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.
- Enter IRAS’ bank account details 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, indicate your business name and purpose (e.g. ABC Pte. Ltd. Decline JSS). This is to facilitate the processing of your return.
- Submit a screenshot of the transaction using the Decline JSS form (if you would like to decline future JSS payouts as well) or Payout form (if you are only declining the current payout).