Why consent is requested
The employer uses this form to obtain a new employee’s permission for IRAS to disclose the Progressive Wage Credit calculated from that employee’s individual wage increase. Under PWCS, an employer hiring a new employee in the qualifying year may receive a credit if the employee worked at least three calendar months with a previous employer in the preceding year. This is only part of eligibility; the form points to go.gov.sg/pwcs for the full conditions.
The previous-wage privacy implication
Eligible employers can request a per-employee credit breakdown for accounting, verification or other purposes. The credit is calculated from the difference between qualifying-year and preceding-year wages; for a new hire, that comparison includes wages from the current and previous employers. Knowing the individual credit may let the current employer calculate previous-employment wages, so consent is required before IRAS discloses it.
What the employee signs
Enter the employee’s name and NRIC and the employer’s entity name and UEN. The consent allows the employer to obtain from IRAS the individual credit paid to it. The employee confirms having read and understood the notes, agrees not to hold IRAS responsible for the disclosure and gives the stated indemnity against claims arising from it, then signs and dates. Employees should read these undertakings as part of the consent rather than viewing the form as a simple payroll confirmation.
Employer retention
The employer keeps the signed consent for at least five years and produces it when IRAS requests. The form’s purpose is consent for disclosure; it does not itself apply for the subsidy, prove all PWCS conditions or instruct the employer to routinely send every signed form to IRAS.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗