Check the year, ceiling and CPF conditions
For qualifying year 2026, support is 30%; 2027 also receives 30%, while 2028 receives 20%. The supported wage ceiling is S$3,000, with employees whose average monthly wage exceeds S$4,000 after the increase excluded. The minimum average monthly increase is S$100 through 2026 and S$200 for 2027–2028. Employees generally need at least three months of CPF contributions from a single employer in the preceding year and three months on the claimant’s payroll in the qualifying year; the months need not be consecutive.
Understand automatic assessment and sustained increases
An eligible increase can receive support for two qualifying years if sustained, subject to the relevant annual conditions. IRAS assesses employers automatically using CPF data, with payouts expected by the following year’s first quarter. Business-owner wages and excluded entities do not qualify. Employers can request a payout breakdown and use the stated appeal process. PWCS eligibility does not determine a firm’s foreign-worker quota. The payout is taxable; companies must report it in the appropriate income tax return.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗