Jss ~ Pemerintah Kota Jogja


The JSS provides wage tư vấn khổng lồ employers to lớn help them retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty.

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JSS payouts are intended to offset local employees" wages và help protect their jobs. Employers must act responsibly & fairly in using the payouts, taking reference from the tripartite advisory on salary and leave arrangements. Where there is evidence of irresponsible & unfair treatment, employers may be denied employment support (including JSS) và have sầu their work pass privileges curtailed. Please refer to lớn MOM"s advisory on Salary and Leave Arrangements.

Update on March 2021Payout

The Mar 2021 JSS payout will be disbursed to qualifyingemployers from 30 Mar 2021 onwards.

If your company has anexisting GIRO arrangement with diymcwwm.com or is registered for PayNow Corporate as at26 Mar 2021, you will receive a payout titled “Jobs Support Scheme” (GIRO) or“diymcwwm.comT” (PayNow Corporate) in your ngân hàng account from 30 Mar 2021. Otherwise, youwill receive sầu the payout via cheque from 5 Aquảng cáo 2021, which will be mailed toyour registered business address.

The March 2021 payouts for about 5,500 employers will be delayed to end-April2021, pending a reconciliation by the Ministry of Trade and Industry (MTI) on firms’re-opening dates used in the computation of JSS payouts. All affected employerswill be notified via letters and emails. You can also kiểm tra via go.diymcwwm.com.sg/jssreopeningdate.More information will be provided following the completion of the Reviews.

As part of checks for JSSeligibility, you may also receive sầu a letter from diymcwwm.com lớn conduct a self-reviewof your CPF contributions. If you are selected for self-reviews, your Mar 2021payouts will be withheld pending the self-reviews và verifications by diymcwwm.com. Pleaserefer khổng lồ the ‘Self-reviewfor Eligibility of JSS and JGI’ section for more information.

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Introducedin the Unity Budget in February 20trăng tròn, the Jobs Support Scheme (JSS) provideswage tư vấn for employers to retain their local employees (Singapore Citizensvà Permanent Residents) during this period of economic uncertainty. All activeemployers, except for diymcwwm.comernment organisations (local & foreign) andrepresentative offices, are eligible for the JSS.

Under the JSS, the diymcwwm.comernment co-funds aproportion of the first $4,600 of gross monthly wages1 paid to eachlocal employee up to March 2021. In Budget 2021, JSS wasextended by up lớn 6 months for firms in Tiers 1 và 2 sectors, covering wages paid from April 2021lớn September 2021. The level and durationof tư vấn each employer receives depends on the sector in which the employeroperates. Please refer khổng lồ ‘How is each payout computed’ for more details.

While the subsidies arebased on a percentage of employees" monthly wages, employers have theflexibility to allocate the subsidies for their businesses as necessary to lớn keepthe business running và to help them continue to lớn retain their employees.

1 Gross monthly wages include employee CPF contributions, but excludeemployer CPF contributions.

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Who qualifies for the JSS?

All active employers, except for diymcwwm.comernment organisations (local và foreign) và representative offices, are eligible for the JSS. Employers in the employer exclusion list are not eligible for the JSS.

In order to lớn qualify for JSS payouts, employers are required khổng lồ make mandatory CPF contributions for their local employees (Singapore Citizens and Permanent Residents) by the stipulated contribution deadlines.

Employer exclusion list

a. Local diymcwwm.comernment Agencies including Organs of State, Ministries and Departments, Statutory Boards

b. diymcwwm.comernment and diymcwwm.comernment-Aided Schools

c. PA Services và Grassroot Units

d. High Commissions, Embassies, Trade Offices, Consulate

e. Unregistered Local/Foreign Entities

f. Foreign Military Units

g. Representative sầu offices of:

I. Foreign companies

II. Foreign diymcwwm.comernment Agencies

III. Foreign Trade Associations/ Foreign Chambers/ Foreign Non-profit Organisations

IV. Foreign Law Practices

h. Bank Representative sầu Offices/Insurance Representative sầu Officers/Other Financial Representative Offices (registered with MAS)

i. News Bureaus (which are representative offices)

j. International Organisations

k. Entities which pay CPF but are not registered in Singapore


Wages paid to lớn business owners1 or employers trading in their own personal capacity2 will not be eligible for the JSS payout. They will continue to receive sầu the JSS payout for wages paid khổng lồ their local employees.


On 21 Atruyền thông quảng cáo 20trăng tròn, the diymcwwm.comernment extended the JSS khổng lồ cover wages of employees in a company who are also shareholders & directors of the company (shareholder-directors)3. This applies only lớn wages paid that attract mandatory CPF contributions. Shareholder-directors receiving wages in other forms e.g. Directors’ fees, will not receive support for those wages. Such shareholder-directors may revise their remuneration structure & pay mandatory CPF contributions on their wages going forward lớn receive sầu JSS support for them.

Wage tư vấn for shareholder-directors will only apply lớn companies registered on or before đôi mươi Aquảng cáo 20trăng tròn, and for shareholder-directors with Assessable Income of $100,000 or less for the Year of Assessment 2019.

Shareholder-directors who missed the qualifying assessable income criterion for Year of Assessment 2019 but whose circumstances have sầu changed since can submit an appeal.

To ensure all employers get cashflow support fast, please note that appeals will only be processed after payouts have sầu been disbursed. 

1Business owners are defined as follows:a. Sole proprietor of a sole proprietorshipb. Partners of a partnership (including general partnerships, limitedliability partnerships và limited partnerships); and2 Employers trading in their own personal capathành phố includebut are not limited lớn hawkers who vị not have UEN, employers hiring localpersonal drivers or local domestic helpers, etc.3 Only local (Singapore Citizens& Permanent Residents) shareholder-directors are eligible. The definition ofdirector is as set out in Section 4(1) of the Companies Act. For companieslimited by guarantee, this applies khổng lồ employees who are both members anddirectors of the company.

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How bởi vì I apply for or decline the JSS?

Employers vày not need khổng lồ apply for the JSS. diymcwwm.com will notifyeligible employers by post of the tier of support và the amount of JSS payoutpayable lớn them.

Declining JSS payouts

If you bởi vì not require wage tư vấn và wish khổng lồ be excluded from all future JSS payouts, please sign up using the Decline JSS size.

Toreturn a JSS payout that you have received, please refer lớn the following stepsbelow.

Enter diymcwwm.com" ngân hàng account details as follow:Payee: Commissioner of Inl& Revenue Account Type: DBS Current Account Account No.: 0010468669DBS Swift Code: DBSSSGSGUnder the “Beneficiary Reference / Purpose of Payment / Remittance Information / Payment Details” field, indicate your business namepurpose (e.g. ABC Pte. Ltd. Decline JSS). This is to lớn facilitate the processing of your return.
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When will I receive sầu my JSS payout?

Employers will receive up to lớn 7 main JSS payouts và a special payout in May 20đôi mươi, based on wagespaid in the months shown in the table below. 

JSS PayoutMonth of PayoutPayout computed based on wages paid in:Wages derived based on mandatory CPF contributions paid on or before:
Payout 1 Atruyền thông quảng cáo 20trăng tròn Oct – Dec 2019 14 Feb 20trăng tròn

Advance Payment from Payout 2

Due lớn Circuit Breaker, support for all sectors topped up lớn 75% for one month, computed based on Oct 2019 wages.

Special Payout May 20đôi mươi

Advance Payment from Payout 3

Due to lớn Circuit Breaker extension, one full month of 75% support provided for all sectors in advance, computed based on Nov 2019 wages.

14 Feb 2020 
Payout 2 Jul 2020 Feb – Mar 20đôi mươi 31 May 2020

Apr 2020

The amount paid in advance in Atruyền thông quảng cáo 2020 will be deducted from this payout.

Payout 3 Oct 20đôi mươi

May 2020

The amount paid in advance in May 20đôi mươi will be deducted from this payout.

14 Sep 2020
Jun – Aug 20đôi mươi
Payout 4 Mar 2021 Sep – Dec 20trăng tròn 14 Jan 2021
Payout 51 Jun 2021 Jan – Mar 2021 14 Apr 2021
Payout 62Sep 2021Apr – Jun 202114 Jul 2021
Payout 73Dec 2021Jul – Sep 202114 Oct 2021

1Employers under Tier 3B will not receive any JSS payout under Payout 5.2Employers under Tier 3 will not receive any JSS payout under Payout 63Employers under Tiers 2 and 3 will not receive any JSS payout under Payout 7.

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How is each payout computed?

Under the JSS, the diymcwwm.comernment co-funds 25% to 75% of the first $4,600 of gross monthly wages paid lớn each local employee in a 10-month period (up khổng lồ Aug 2020) and 10% to một nửa of the same in the subsequent 7-month period (Sep 20trăng tròn to lớn Mar 2021). JSS was extended by up to lớn 6 months from Aquảng cáo 2021 to lớn Sep 2021 with co-funding at 10% khổng lồ 30%. The base tier of support each employer will receive depends on the sector in which the employer operates. Please refer to the Specific Industries in Tiers and SSIC Codes on details for the danh mục of sectors included in the respective sầu tiers.

JSS Tier(Oct 2019 lớn Aug 20đôi mươi wages) (Sep khổng lồ Dec 2020 wages)(Jan lớn Mar 2021 wages)(Apr to Jun 2021 wages)(Jul to lớn Sep 2021 wages) 
Tier 11,2 75%  50% 50%  30% 10%

 Tier 2

một nửa


30%  10% 0%
Tier 33 Tier 3A 25%


10%  0% 0%
Tier 3B  0% 0%  0%

1The Built Environmentsector will receive Tier 1 support up to Oct 2020 wages,& thereafter Tier 2 support for Nov 2020 to Sep 2021 wages. This is in linewith the phased resumption of construction activities.2All sectors will receive sầu Tier 1 support for the months of Aquảng bá and May20trăng tròn (during the Circuit Breaker). Thereafter, firms that continue lớn not beallowed to resume operations on-site will continue to receive sầu Tier 1 supportuntil they are allowed lớn re-open, or until Mar 2021, whichever is earlier.3Tier 3 sectors will besub-divided into Tier 3A and Tier 3B. Tier 3B comprises the following sectors: biomedical sciences, precision engineering, electronics, financial services, information and communications giải pháp công nghệ, media, postal và courier, online retail, và supermarkets & convenience stores. These sectors have sầu been managing well, andare less affected by COVID-19 than most other sectors. As such, JSS supportwas provided lớn cover up to Dec 2020 wages.

If there are any adjustments lớn the JSS amount, it will be offset in the next payout (if applicable).

On top of the base tier of tư vấn, the following additional support had been introduced:

1. Top-up of tư vấn khổng lồ 75%for all firms in May 20đôi mươi during circuit breaker

To support firms during the circuit breaker period, wage support for the months of Aquảng cáo and May 20đôi mươi were topped-up to lớn 75% for all firms, regardless of sector.

2. JSS support for phasedreopening post-circuit breaker

As circuit breaker measures are gradually eased, employers whose firms are not listed in the List of Permitted Services và therefore not yet allowed to resume operations will continue to receive Tier 1 wage support. This will continue throughout the period for which they are not allowed lớn resume operations, or until Mar 2021, whichever is earlier. Thereafter, JSS support for employers whose firms continue lớn not be allowed khổng lồ resume operations will revert lớn the firms" base tier.

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Employers allowed to resume operations will revert lớn receiving their base tier of support. Pro-ration will be applied if operations resume in the middle of the month, i.e., an employer that resumes operations on 5 Jul 20đôi mươi will continue khổng lồ receive sầu 75% wage support for the first 4 days of Jul, & its base tier of tư vấn thereafter.

The additional JSS support during this period is determined by the List of Permitted Services, which includes firms in specific SSIC codes. Individual firms can also kiểm tra their status at https://www.gobusiness.diymcwwm.com.sg/exemptions/login. Firms that have sầu submitted appeals to lớn MTI will be notified of their status via email. More information can be found in the FAQ section.

Further details of how each payout is calculated are given in the illustration below. Worked examples are in the FAQs.

Illustration 1 - For Employers in Tier 3A (i.e. eligible for 25% co-funding from Oct 2019 to lớn Aug 20đôi mươi, & 10% from Sep 2020 lớn Mar 2021)

The scenario below shows the amount a Tier 3A employer will receive sầu ineach payout for a local employee earning $4,600 a month. In this scenario, weassume that the employee’s monthly wages remain the same at $4,600 from Oct2019 khổng lồ Mar 2021.


The diymcwwm.comernment willsubsidise 25% of the first $4,600 of each local employee’s gross monthly wagesfor a period of 10 months, and 10% of the first $4,600 of each localemployee’s gross monthly wages for a period of 7 months. In addition, theemployer can expect the following adjustments:

1. To provide cashflowsupport for firms during the circuit breaker period, the diymcwwm.comernment hasprovided an additional support of 50% of the first $4,600 of Apr20đôi mươi wages. To ensure speedy disbursement, this additional support was firstcomputed based on Oct 2019 mandatory CPF contribution data.

2. Similarly, khổng lồ supportfirms during the extended circuit breaker period, the diymcwwm.comernment has provided additionalsupport of 75% of the first $4,600 of May 2020 wages. To ensure speedydisbursement, this payment is first computed based on Nov 2019 mandatory CPFcontribution data.

3. As the additional supportfor the circuit breaker period was first computed using pastmandatory CPF contribution data, adjustments were made toaccount for differences in actual wages paid by employers. 1/2 of Oct 2019wages is subtracted from Payout 2 khổng lồ adjust for differences between Oct 2019& actual Aquảng bá 20đôi mươi wages paid.

4. Similarly, the diymcwwm.comernmentwill subtract 75% of Nov 2019 wages from Payout 3 lớn adjust fordifferences between Nov 2019 and May 2020 wages.

5. If the firm is notallowed lớn resume operations post-circuit breaker in Jun 20trăng tròn, the màn chơi ofwage support for the month will remain at 75%, until operations can be resumedor until Aug 20trăng tròn, whichever is earlier. If the firm is not allowed to lớn resumeoperations after Aug 2020, the wage support for the firm will remain at 50%until operations can be resumed or until Mar 2021, whichever is earlier.

6. From Sep 20trăng tròn, the levelof wage tư vấn will be revised khổng lồ 10%, assuming the firm has been allowed toresume operations.

7. Employers in Tier 3 will not be eligible for JSS payouts for Payout 6 and 7.

Employers who haveterminated or put some of their employees on no-pay leave sầu will see their subsequentPayouts adjusted down, based on the actual wages that they pay from Feb 2020onwards.

The table below shows a worked example of how the JSS payout is computed for an employer with 3 local employees earning different wages.

Payouts 1, 2 and 3:

Local Employee Gross monthly wages paid in Month X Qualifying wage in Month X (first $4,600) JSS payout lớn employer for Month X4, if employer is in... Tier 1 (75%) Tier 2 (50%) Tier 3 (25%)
Employee #1 $4,000 $4,000 $3,000 $2,000 $1,000
Employee #2 $4,500 $4,500 $3,375 $2,250 $1,125
Employee #3 $5,000 $4,600 $3,450 $2,300 $1,150
Total$9,825$6,550 $3,275 


Payouts 4 & 5:

Local Employee Gross monthly wages paid in Month X Qualifying wage in Month X (first $4,600) JSS payout to employer for Month X, if employer is in... Tier 1 (50%) Tier 2 (30%) Tier 35 (10%)
Employee #1 $4,000 $4,000 $2,000 $1,200 $400
Employee #2 $4,500 $4,500 $2,250 $1,350 $450
Employee #3 $5,000 $4,600 $2,300 $1,380 $460
Total$6,550 $3,930$1,310


4According to lớn base tier ofsupport, before adjustments.5Tier 3B employers will notreceive payout 5.

Payout 6:

Local Employee Gross monthly wages paid in Month X Qualifying wage in Month X (first $4,600) JSS payout to employer for Month X, if employer is in... Tier 1 (30%) Tier 2 (10%) Tier 3 (0%)
Employee #1 $4,000 $4,000 $1,200 $400 N.A.
Employee #2 $4,500 $4,500 $1,350 $450 N.A.
Employee #3 $5,000 $4,600 $1,380 $460 N.A.


Payout 7:

Local Employee Gross monthly wages paid in Month X Qualifying wage in Month X (first $4,600) JSS payout to lớn employer for Month X, if employer is in... Tier 1 (10%) Tier 2 (0%) Tier 3 (0%)
Employee #1 $4,000 $4,000 $400 N.A.N.A.
Employee #2 $4,500 $4,500 $450 N.A.N.A.
Employee #3 $5,000 $4,600 $460 N.A.N.A.

You may submit an appeal using the forms for the relevant sectors below:

a. Aviation sector

b. Aerospace sector

c. Licensed hotels

d. Licensed travel agents

e. Gated tourist attractions

f. Cruise lines

g. Built Environment

h. Purpose-built Meetings, Incentives, Conferences & Exhibitions venue operators

i. Licensed food shops & food stalls (including hawker stalls)

j. Retail

k. Arts và Culture

l. Private Bus & Limousine Operators

m. Marine và Offshore

n. All other sectors

Please note that appeals will only be processed after payouts have been disbursed.

Successful appellants will receive sầu the new tier of wage support for the first $4,600 of gross monthly wages, for each local employee under the company’s employment. They will also receive top-ups in respect of the difference vis-a-vis earlier JSS payouts that their company has received, as illustrated below. These adjustments will be made in subsequent payout tranches.




Measures khổng lồ Curb JSS Abuse

diymcwwm.com takes a serious view on any attempt lớn abuse the scheme. Offenders may have sầu their JSS payouts denied & can be charged under Section 420 of the Penal Code, where they may face up lớn 10 years of imprisonment và a fine

Examples of JSS Abuse

When ascertaining whether an arrangement is abusive sầu, diymcwwm.com will consider all relevant facts & circumstances & conduct in-depth verifications where necessary. Some unacceptable practices include but are not limited to:

Making purported mandatory CPF contributions for non-genuine employees

This is a fraudulent arrangement. Employers should not make any mandatory CPF contributions khổng lồ individuals who are not their genuine employees. Individuals are reminded that providing their personal information to facilitate such schemes may make them accomplices to lớn the fraud, resulting in criminal liability for the individuals. Individuals should not give sầu out their personal information such as NRIC, SingPass or bank trương mục details in exchange for CPF contributions and/or money.

Increasing purported mandatory CPF contributions for employees without any actual wage increase CPF mandatory contributions are based on employees’wages, age và citizenship. The prevailing CPF contribution rates can befound on the CPF website.Inflating purported mandatory CPF contributions và deducting these excess contributions from employees’ wages in cash This is a fraudulent arrangement. Employers shouldonly make the correct amount of mandatory CPF contributions based on the actualwages paid to lớn their employees.Artificially splitting the wages of employees across multiple related business entities Employers should only make mandatory CPF contributionskhổng lồ employees for the business entities they are working for, instead ofartificially splitting the wages of its employees across related business entitiesto lớn circumvent the $4,600 salary ceiling.Making purported mandatory CPF contributions for purported wages paid without expectation of any work khổng lồ be done (e.g. solely lớn fulfill regulatory requirements or quotas, or family members who are not involved in the business) Employers should only make mandatory CPF contributions lớn employees for wages paid for work performed as part of a contract of service.

For employers

For enquiries on:

Receiving your JSS payout The following payouts have been completed

If your company had an existing GIRO arrangement with diymcwwm.com or was registered for PayNow Corporate before the disbursements, you would have received a payout titled “Jobs Support Scheme” (GIRO) or “diymcwwm.comT” (PayNow Corporate).

All other companies will receive their payouts by cheques mailed to their registered business address.

If your company has yet lớn receive any of the 20đôi mươi payouts, please enquire via go.diymcwwm.com.sg/payout.

1 Companies which have sầu been selected for review will only receive sầu their Oct 2020 payouts after the review have sầu been completed.

Mar 2021 Payout

If your company has an existing GIRO arrangement with diymcwwm.com or is registered for PayNow Corporate as at 26 Mar 2021, you will receive sầu a payout titled “Jobs Support Scheme” (GIRO) or “diymcwwm.comT” (PayNow Corporate) in your ngân hàng tài khoản from 30 Mar 2021.

Other employers will receive their cheques from 5 Aquảng cáo 2021 mailed to lớn their registered business address.

Employers who are not allowed lớn reopen after the Circuit Breaker will automatically be granted 50% subsidy (tier 1) for Payout 4 in Mar 2021 for the period that they were not allowed lớn resume on-site operations after the Circuit Breaker. However, the notification letter will only show their base tier for the JSS, based on the sector that the firm belongs khổng lồ. Employers can use the JSS calculator (here) lớn compute the amount of subsidy that should be granted for businesses that are not allowed khổng lồ reopen under the respective sầu tiers, or obtain a breakdown of the JSS payout using the e-services at this link: https://mytax.diymcwwm.com/ESVWeb/default.aspx?target=JSSEmployerBreakdownRequest

As part of the checks for JSS eligibility, a small number of employers will receive sầu letters from diymcwwm.com asking them to lớn conduct a self-Reviews of their CPF contributions and to lớn provide declarations or documents lớn substantiate their eligibility for JSS payouts. Their Mar 2021 payouts will be withheld pending the self-Review & verifications by diymcwwm.com. The payout will only be disbursed after the completion of the Đánh Giá. If your company has been selected for self-Review, please refer to Self-nhận xét for Eligibility of JSS and JGI for more information.

For employeesFor enquiries on:

 For other enquiries, please enquire via go.diymcwwm.com.sg/payout or hotline 1800 352 4728 between 8 a.m. and 5 p.m. from Mon khổng lồ Fri (peak hours from 11 a.m. to lớn 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.

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