Last reviewed: 27 September 2026. Figures come from IRAS and SWDA pages read on that date. Schemes are revised at each Budget, so check the official pages before relying on a number.
Key takeaways
- The Progressive Wage Credit Scheme co-funds 30% of qualifying wage increases given in 2026 to local staff earning up to $3,000. It runs to 2028 and is paid automatically in the first quarter of the following year.
- The Senior Employment Credit offsets up to 7% of wages for Singaporean staff aged 60 and above earning up to $4,000, until 2027.
- The CPF Transition Offset covers half of the 2026 increase in employer CPF rates for staff above 55 to 65.
- The Enabling Employment Credit and Uplifting Employment Credit support hiring persons with disabilities and ex-offenders.
- Career Conversion Programmes give up to 70% or 90% salary support while you reskill mid-career hires. You apply before the hire starts.
- The Jobs Growth Incentive has ended. Its final phase covered hires up to March 2023.
F&B is labour-heavy, and wages are usually one of the two biggest costs on a restaurant P&L. Singapore’s wage support schemes won’t change that, but they can return a useful sum each year, especially if you employ older staff, give regular pay rises to service crew and kitchen assistants, or hire from groups the government wants to support. Most of these payouts arrive automatically through IRAS. That means many owners receive them without knowing what they are, and can’t tell whether the amount is right.
This guide explains each scheme in plain terms: who qualifies, how much it pays in the official wording, whether you need to apply, and when the money arrives. We finish with a worked example for a hypothetical outlet and a few habits that make sure you receive what you’re entitled to.
Wage support schemes at a glance
| Scheme | Who it’s for | How much (2026) | Apply? | When it’s paid |
|---|---|---|---|---|
| Progressive Wage Credit Scheme (PWCS) | Wage increases for SC/PR staff earning up to $3,000 | 30% of qualifying increases | Automatic | Q1 of the following year |
| Senior Employment Credit (SEC) | Singaporean staff aged 60+ earning up to $4,000 | 2%, 4% or 7% of wages by age band | Automatic | September and March |
| CPF Transition Offset (CTO) | SC/PR staff aged above 55 to 65 in 2026 | Half of the increase in employer CPF rates | Automatic | September and March |
| Enabling Employment Credit (EEC) | Local staff with disabilities earning below $4,000 | Up to 20% of wages, capped at $400/month, plus up to 20% more for 9 months for some hires | Automatic | September and March |
| Uplifting Employment Credit (UEC) | Local ex-offenders earning below $4,000 | Up to 20% of wages, capped at $600/month, for 9 months | Automatic via Yellow Ribbon and partners; otherwise apply | May of the following year |
| Career Conversion Programmes (CCP) | Mid-career hires or staff reskilled into new roles | Up to 70% or 90% of salary during training, with caps | Apply before the hire | By claim, per programme |
| Jobs Growth Incentive (JGI) | Ended | Not applicable | Closed | Not applicable |
Sources: IRAS PWCS, IRAS SEC, EEC and CTO, IRAS UEC and SWDA Career Conversion Programmes.
Progressive Wage Credit Scheme (PWCS)
What it is. IRAS says PWCS was introduced in Budget 2022 to give employers “transitional wage support” to adjust to mandatory wage increases under the Progressive Wage Model and Local Qualifying Salary, and to voluntarily raise wages of lower-wage workers. Our explainer on what F&B employers must pay under the PWM has the detail. That makes it directly relevant to F&B: if you hire foreign workers, you must meet the Food Services PWM for covered local roles and pay local staff at least the Local Qualifying Salary of $1,800 a month.
2026 parameters. According to the IRAS PWCS page:
- Co-funding: 30% for wage increases given in qualifying year 2026, raised from 20% at Budget 2026. The 30% also applies to 2025 increases sustained in 2026. It stays at 30% for 2027 and falls to 20% for 2028.
- Wage ceiling: increases are co-funded up to a gross monthly wage ceiling of $3,000.
- Wage cut-off: “Employees whose average monthly wage exceeds $4,000 post-wage increase will not be eligible.”
- Minimum increase: the average gross monthly wage increase must be at least $100 in 2026, rising to at least $200 in 2027 and 2028.
- Two years of support: each year’s eligible increase is co-funded in that year and again the next year if sustained. Because 2028 is the last year, 2028 increases are co-funded once.
- Duration: extended to 2028.
Who qualifies. Your firm qualifies automatically if you give wage increases to Singapore Citizen or PR employees who received CPF contributions from a single employer for at least three calendar months in the preceding year, and who have been on your payroll for at least three calendar months in the qualifying year. The months need not be consecutive. Wages paid to business owners, including someone who is both a shareholder and director, are not eligible.
Apply or automatic? Automatic. IRAS says employers “do not need to apply”.
Payout timing. By the first quarter of the following year, so 2026 increases are paid in Q1 2027. Payouts go to your IRAS GIRO account, or to PayNow Corporate linked to your UEN if you have no GIRO arrangement. There are no cheques. You can request a per-employee breakdown and have two months from the payout month to appeal.
IRAS also lists practices it treats as abuse, such as splitting wages across related entities to stay under the ceiling or making CPF contributions for people who don’t really work for you. Keep pay rises genuine and documented.
Senior Employment Credit (SEC)
What it is. A wage offset that helps employers “adjust to the higher Retirement Age and Re-employment Age”, according to the IRAS SEC, EEC and CTO page. Many F&B businesses rely on older cooks, dishwashers and service staff, so this one often matters.
Who qualifies. Employers of Singapore Citizens aged 60 and above, earning below $4,000 a month, who have made timely CPF contributions for them. PRs are not covered by SEC.
How much. For 2026 and 2027, IRAS lists these monthly rates for employees earning up to $3,000:
| Age band (2026 and 2027) | Wage up to $3,000 | Wage above $3,000 to below $4,000 |
|---|---|---|
| 60 to 64 | 2% of wage | $240 minus 6% of wage |
| 65 to 68 | 4% of wage | $480 minus 12% of wage |
| 69 and above | 7% of wage | $840 minus 21% of wage |
The support tapers for wages above $3,000 and reaches zero at $4,000. IRAS says Budget 2026 extended the SEC until 2027.
Apply or automatic? Automatic. IRAS notifies eligible employers by post and on myTax Portal.
Payout timing. Wages paid from January to June are paid out in September the same year. Wages paid from July to December are paid in March the following year. IRAS’s announcement for the September 2026 payout says money is credited from 30 September 2026 to employers with GIRO as at 7 September or PayNow Corporate as at 25 September.
CPF Transition Offset (CTO)
What it is. Employer CPF rates for senior workers have been rising in steps. The CTO gives employers a wage offset “equivalent to 50% of each year’s increase in employer CPF contribution rates” for Singapore Citizen and PR workers aged above 55 to 70.
How much in 2026. IRAS’s table for 2026 shows employer CPF rates rising by 0.5 percentage points for employees above 55 to 60 and above 60 to 65, so the CTO is 0.25 percentage points of their wages. There is no 2026 increase, and so no CTO, for those above 65 to 70. The offset is calculated on wages up to the CPF salary ceiling.
Status. Budget 2026 extended the CTO to cover the 2027 increase. The CPF Board has confirmed further changes to senior workers’ CPF rates from 1 January 2027. Check your payroll settings when rates change.
Apply or automatic? Automatic, paid with the SEC and EEC in September and March. The amounts are small per person, but they add up across a team with several older staff.
Enabling Employment Credit (EEC)
Who qualifies. Employers of Singapore Citizens and PRs with disabilities aged 13 and above, earning below $4,000 a month, with timely CPF contributions.
How much. IRAS states the EEC “provides a wage offset of up to 20% of the employees’ monthly income, capped at $400 per month for each employee.” If you hire someone with a disability who has not worked for at least six months, you receive up to an additional 20%, also capped at $400 a month, for the first nine months. For wages from $2,000 to $3,000 the payout is $400 a month, and it tapers between $3,000 and $4,000.
Rules to note. The EEC is available until 2028. An employee who qualifies for the EEC does not also qualify for the SEC. IRAS says the two are “not stackable”.
Apply or automatic? Automatic, paid in September and March. SWDA also lists employment support for hiring persons with disabilities on its training subsidies page. Kitchen prep, dishwashing and packing roles are common entry points, and clear station routines help any new hire.
Uplifting Employment Credit (UEC)
Who qualifies. Employers who hire local ex-offenders (Singapore Citizens or PRs) earning below $4,000 a month and released within three years before employment, according to the IRAS UEC page. The scheme covers ex-offenders hired from April 2023 to December 2028.
How much. “A wage offset of up to 20% of the employees’ monthly income, capped at $600 per month for each employee for the first nine months of employment.” For wages above $3,000, the payout tapers.
Apply or automatic? It depends on how you hire. If you hire through Yellow Ribbon Singapore or halfway houses contracted with the Singapore Prison Service, the payout is automatic. Other employers apply to IRAS at go.gov.sg/applyUEC by 31 January of the year after the hire. IRAS explains that this protects the confidentiality of an ex-offender’s status.
Payout timing. Payouts for wages paid from January to December arrive in May of the following year. IRAS says the UEC payout is taxable in the year you receive it.
Career Conversion Programmes: salary support when you reskill
Unlike the IRAS credits, CCPs are something you actively sign up for. SWDA’s CCP page says employers “can receive up to 70% salary support, or up to 90% for eligible mature workers (aged 40 and above) or long-term unemployed participants, subject to programme-specific monthly caps.” It lists monthly caps per trainee of $5,000 at the 70% level and $7,500 at the 90% level.
- Who qualifies: Singapore-registered companies that can offer a permanent contract, or one of at least a year, at a market-rate salary. Trainees are Singapore Citizens or PRs.
- Modes: Place-and-Train for new hires, Attach-and-Train where you host trainees, and Job Redesign Reskilling for existing employees moving into new roles.
- F&B programmes: the Singapore Productivity Centre describes itself as the programme partner for a CCP for Food Professionals and Associates, covering roles such as restaurant manager and area manager. Minimum salaries and support differ by programme.
- Timing: apply before the trainee starts. Support is paid during the training period by claim.
A CCP suits a mid-career hire who is new to F&B but has management experience, for example someone moving into an outlet manager role. It is not designed for routine replacement hiring. For recruitment basics, see our guide to hiring F&B staff.
Jobs Growth Incentive: ended
Many older articles still recommend the Jobs Growth Incentive. It is no longer available for new hires. The MOM and IRAS factsheet for JGI Phase 5 shows the final qualifying window as October 2022 to March 2023, limited to mature jobseekers, persons with disabilities and ex-offenders. IRAS’s JGI page was no longer online when we checked in September 2026. The IRAS PWCS page notes that overpayments from government schemes such as the JGI may be offset against PWCS payouts, so if you received a JGI overpayment notice, expect it to be deducted.
Worked example: a hypothetical F&B outlet
This is a made-up example to show how the rules work. It is not an IRAS calculation, and it simplifies by assuming fixed monthly pay, no bonuses and 12 months of CPF contributions. Your actual payouts are set by IRAS and the agencies.
A hypothetical café company employs these local staff in 2026:
| Employee (hypothetical) | Details | Scheme | Estimated 2026 support | Paid |
|---|---|---|---|---|
| Kitchen assistant, Singapore Citizen, 34 | On payroll all of 2025 at $2,100 a month; raised to $2,250 from January 2026 (+$150) | PWCS at 30% | $150 × 30% × 12 = $540 | Q1 2027 |
| Cook, Singapore Citizen, 66 | $2,500 a month | SEC at 4% | $100 × 12 = $1,200 | $600 in Sept 2026, $600 in Mar 2027 |
| Service crew, PR, 58 | $2,200 a month | CTO at 0.25 percentage points (not SEC, as SEC covers Singapore Citizens aged 60+) | $5.50 × 12 = $66 | Sept 2026 and Mar 2027 |
| Dishwasher with a disability, Singapore Citizen, 30 | Hired January 2026 at $1,800 after eight months out of work | EEC 20% plus additional 20% for the first nine months | $360 × 12 + $360 × 9 = $7,560 | Sept 2026 and Mar 2027 |
| Prep cook, ex-offender, hired via Yellow Ribbon Singapore | Hired January 2026 at $2,000 | UEC 20% for nine months | $400 × 9 = $3,600 | May 2027 |
On these assumptions, the hypothetical café would expect about $12,966 in wage support for 2026, paid out in instalments between September 2026 and May 2027. If the kitchen assistant’s raise is kept in 2027, PWCS would co-fund it again at 30% in 2027. Note that the EEC, SEC and UEC figures depend on timely CPF contributions, and the UEC hire only counts automatically because it went through Yellow Ribbon.
Two lessons stand out. First, the biggest amounts come from hiring decisions, not pay rises. Second, the timing is spread out, so none of this helps next month’s cash flow. Treat payouts as a bonus when they arrive, not as income you budget against rent.
Making sure you receive what you’re owed
- Pay CPF on time, every month. Every IRAS credit here depends on timely CPF contributions. Late CPF also affects your foreign worker quota, as our foreign workers guide explains.
- Set up GIRO or PayNow Corporate. No cheques are issued. Without either, payouts can’t reach you.
- Request breakdowns. IRAS lets you request per-employee breakdowns for PWCS and for SEC, EEC and CTO, and you have two months from the payout month to appeal.
- Use payroll software that handles these rules. Our comparison of payroll software for F&B covers CPF, SDL and levy handling for hourly staff.
- Plan pay rises with PWCS in mind. From 2027, the minimum qualifying increase rises to $200 a month. Our staff turnover guide covers the PWM wage ladder and career paths.
- Track labour cost as a share of sales. Knowing your labour cost percentage by week and by outlet shows whether rising wages are being matched by sales. ChaChaCha’s POS reports give you sales figures to set against your payroll figures; ask us to confirm which breakdowns, such as by hour or by outlet, fit your review.
For grants beyond wages, including the new EDGE Grant, the Energy Efficiency Grant and SWDA course funding, see our complete guide to F&B grants in Singapore.
This guide is general information, not tax or legal advice. Check the IRAS and SWDA pages, or ask your accountant, before relying on any figure.
