Here’s What You Need To Know About The Jobs Support Scheme (JSS)

Jobs Support Scheme provides wage support for employers in Singapore

Almost one a half years after COVID-19 first was first reported in Singapore, the virus is still having a major impact on many businesses and our livelihood. Throughout the pandemic, the government has used the Jobs Support Scheme (JSS) to help businesses cope with labour costs and support the weak jobs market.

While the situation was improving at the start of 2021 as the economy, it took a turn for the worse in May 2021. This resulted in the tightening of safe management measures, and the government enhancing several support measures, including the JSS, to affected business sectors.

The latest KTV-linked cluster and Jurong Port Fishery cluster has plunged Singapore back into Phase 2 (Heightened Alert) measures from 22 July to 18 August 2021. As and when the government announces such tightening measures, it has been swiftly followed by an enhancement to the JSS support package.

JSS Package From 22 July to 18 August 2021

Sectors with JSS enhancements during Phase 2 (Heightened Alert) and  Phase 3 Heightened Alert16 May to 11 Jul 2021 12 Jul to 21 Jul 2021 [NEW] 22 Jul to 18 Aug 2021 [NEW] 19 Aug to 31 Aug
Closed sectors or sectors with enhanced safe management measures
– Food and Beverage
– Gyms and fitness studios
– Performing Arts & Arts Education
Significantly Affected Sectors
– Retail
– Cinemas
– Museums, art galleries and historical sites
– Family entertainment
– Affected personal care
As personal care services was allowed to resume its full suite of activities from 14 Jun to 21 Jul, the sector will receive 30% enhanced JSS until 20 Jun, 10% from 21 Jun to 30 Jun. Since personal care services were affected again with the return to Phase 2 from 22 Jul onwards, it will receive support of 40% from 22 Jul to 18 Aug and, 10% from 19 to 31 Aug.
Source: IRAS  

You should also check your Singapore Standard Industrial Classification (SSIC) Code to verify if your business falls under the eligible sector for the enhanced JSS payouts.

Read Also: What is Singapore Standard Industrial Classification (SSIC) Code And Why It Matters?

After this enhanced JSS support period (ending 31 August for now), the JSS payout level will revert to the original scheme until September 2021. The exact support levels are detailed below.

Of course, since we have already seen at least four revisions to the JSS support measure in the past few months, we can expect further enhancements if the COVID-19 situation worsens.

What Is The Jobs Support Scheme (JSS)?

The Jobs Support Scheme was first introduced at Budget 2020 and was further enhanced at the Resilience, Solidarity and Fortitude Budgets. A further update to extend the Job Support Scheme till March 2021 was made on 17 August 2020 during a Ministerial Statement delivered by then Deputy Prime Minister Heng Swee Keat.

In the recent Budget 2021 announcement, the JSS was extended for the hardest-hit industries for up to 6 more months – till end-September 2021. On the back of Phase 2 (Heightened Alert) and Phase 3 (Heightened Alert) measures, the JSS was enhanced on an ad-hoc basis for affected sectors (discussed above). For now, this runs through 31 August 2021 – which also means there has been no further extension to the end of the scheme in September 2021.

Apart from providing cash flow support, the scheme hopes to help businesses retain local workers during this period. Under the Jobs Support Scheme, businesses will receive a percentage of wage support for the first $4,600 of gross monthly wages paid to their local employees.

For sectors that are managing well, the Job Support Scheme ended in December 2020. The latest round of extension to the Jobs Support Scheme will be targeted only at the affected sectors. This means other sectors will continue to receive no support or the existing support.

JSS TierOct 2019 to Aug 2020 WagesSep to Dec 2020 WagesJan to Mar 2021 WagesApr to Jun 2021 Wage
[Extended in Budget 2021]
Jul to Sep 2021 Wages
[Extended in Budget 2021]
Tier 175%50%50%30%10%
Tier 250%30%30%10%0%
Tier 3A25%10%10%0%0%
Tier 3B25%10%0%0%0%
Note this table does not include the latest enhancements to the JSS due to Phase 2 (Heightened Alert) and Phase 3 (Heightened Alert) measures. Please refer to the enhanced JSS in a separate table above.
Source: IRAS

Which Tier Does My Business Belong To?

Businesses are tiered according to the impact that COVID-19 has caused, for instance, the aviation and tourism sectors have been severely hit by travel restrictions. This tier-based support is separate to the sector-based support provided during the current enhanced JSS payouts (discussed above).

  • Tier 1: Aviation and Aerospace; and Tourism, Hospitality, Conventions and Exhibitions.

All sectors in Singapore received Tier 1 support for the months of Apr and May 2020 (during the Circuit Breaker).

The Built Environment sector was considered Tier 1 only for June 2020 to Sep 2020 wages. Thereafter it qualified for Tier 2 wage support.

  • Tier 2: Food Services; Retail; Arts & Entertainment, Land Transport, Marine and Offshore.
  • Tier 3 is broken down into Tier A and Tier 3B.
    • Tier 3A: All other employers (apart from those listed in Tier 3B).
    • Tier 3B: Biomedical Sciences; Precision Engineering; Electronics; Financial Services; Information and Communications Technology (ICT) and Media; Retail.

Who Qualifies For The Jobs Support Scheme (JSS)?

Employers who have made CPF contributions for their local employees are eligible for the payout. Shareholders and/or directors of a company are also eligible if they are salaried employees of the company with an Assessable Income of $100,000 or less for the Year of Assessment 2019.

Business owners, including sole proprietors and partners of general partnership, limited liability partnerships and limited partnerships, do not qualify for this payout.

Read Also: Are Self-Employed Persons Given Less Govt Support Than Other Business Owners?

Employers trading in their own personal capacity, such as hawkers who do not have UEN, or those hiring local personal drivers or domestic helpers, will not be able to claim wage payout.

Especially for the recent targeted enhancements to the JSS scheme on the back of Phase 2 (Heightened Alert), support will be given to businesses in specific sectors, based on their SSIC Codes.

Applying For The Jobs Support Scheme

You do not need to apply for the Jobs Support Scheme. If you are eligible, IRAS will notify you by post the tier that your business belongs to, and the amount of payout you will get. To view your Jobs Support Scheme letters, you may visit this IRAS website.

For businesses that do not automatically qualify for the latest enhancements to the JSS scheme for Phase 2 (Heightened Alert), you can appeal at

When Will We Receive JSS Payouts?

You will receive a total of seven main JSS payouts in 1) April 2020 (paid),  2) July 2020 (paid), 3) October 2020 (paid), March 2021 (paid), June 2021 (paid), September 2021 and December 2021. There was also a special payout in May 2020.

The enhanced payouts for Phase 2 (Heightened Alert) and Phase 3 (Heightened Alert) measures will be paid in the Sep 2021 payout (for Apr to July 2021 wage support) and the Dec 2021 payout (for Aug 2021 wage support).

Month Of PayoutPayout Based On Wages Paid InTier 1Tier 2Tier 3
Apr 2020Oct-Dec 201975%50%25%
Jul 2020Feb-Mar 202075%50%25%
Apr 2020 (Circuit Breaker)75%75%75%
Oct 20May 2020 (Circuit Breaker)75%75%75%
Jun-Aug 202075%50%25%
Mar 2021Sep-Dec 202050%30%10%
Jun 2021Jan-Mar 202150%30%3A: 10%;
3B: 0%
Sep 2021
[Extended during Budget 2021]
Apr-Jun 202130%10%0%
Dec 2021
[Extended during Budget 2021
Jul-Sep 202110%0%0%
Source: IRAS

The payouts will be credited to the GIRO bank account that employers used for income tax or GST. For those without GIRO accounts, you will receive the payout via the bank account registered with PayNow Corporate. If you do not have both of the options above, the payout will be made by cheque. To receive your payouts faster, you can sign up for PayNow Corporate.

Read Also: What Is PayNow For Business And 3 Reasons Why Businesses Should Adopt It Soon

Abuse Of Jobs Support Scheme

IRAS takes a very serious view on employers who may be trying to abuse the JSS to receive JSS payouts. For example, employers cannot make CPF contributions to people who are not working for them to get JSS payout.

Similarly, employers cannot cut the wages of employees, yet continue to maintain CPF contribution at the original level to enjoy higher JSS payout. If you are a recipient of a purported CPF contribution, it’s your responsibility to report any incorrect CPF contributions. Otherwise, you may be seen as an accomplice to the fraud.

Read Also: Abusing The Jobs Support Scheme: 6 Things IRAS Is Warning Companies NOT To Do

This article was first published on 20 April 2020 and has been updated with the latest enhancement to the Jobs Support Scheme (JSS) for the Phase 2 (Heightened Alert) and Phase 3 (Heightened Alert) measures.

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