Eligibility and qualifying employees
The scheme covers ACRA-registered companies, sole proprietorships and partnerships that remain active at disbursement. The business must satisfy either the S$100 million revenue limit using YA 2025 data filed and assessed by 31 August 2026, or the limit of 200 employees as at 30 June 2026. Individuals employing workers under their personal NRIC are excluded. Local qualifying employees are Singapore citizens or permanent residents with timely CPF contributions during April–June 2026.
Calculate and receive the grant
IRAS uses the highest qualifying monthly local headcount in April–June: S$500 per employee, capped at S$2,500 per business. Certain local owner-operated sole proprietorships and partnerships without qualifying employees receive S$500 instead, subject to the YA 2025 net trade income ceiling of S$100,000 and the rules for multiple businesses. Payment is by IRAS GIRO or PayNow Corporate linked to the UEN without a suffix. As at 11 October 2026, the November payout and mid-October eligibility checker are upcoming. The grant is taxable; companies must declare it in their 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.
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