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MOM · DOCUMENTS & GUIDES

Food Services PWM Review (2026): Complete Job, Wage and Training Framework

Review decisions and implementation

The March 2026 report revises job descriptions, expands recognised training and qualifications and aligns the new annual wage steps to July from 2026–2028. It covers SFA-licensed food retail and central kitchens employing resident workers where the firm hires mainstream work-pass holders. Mixed roles are classified by majority working time and declared accurately in OED.

Who is covered and establishment categories

Coverage requires citizen or PR status, a full-time or part-time contract in food services at an SFA Food Retail or Food Processing central-kitchen licensed premise, and an employer hiring foreign workers. SSIC is not decisive. Category A includes self-collection quick-service outlets, food courts, kiosks, eating houses and supermarket ready-to-eat stations. Category B includes full-service establishments with wait staff or banquet servers outside A, caterers and central kitchens. Work-pass applications and renewals depend on compliance.

Roles and examples

Classification follows duties. Senior cooks direct stations, apply recipes and techniques, support menu development and may oversee kitchen teams. Cooks prepare ingredients and dishes, supervise assistants and maintain equipment; full-service cooks also follow senior-cook directions and manage food rotation, temperatures, storage and handling, while quick-service cooks prepare made-to-order or held-warm batches. Examples include station chefs, commis and line cooks, pastry chefs and bakers.

Other covered roles
RoleDuties and examples
Kitchen assistant, both categoriesBasic preparation, portioning and packaging, inventory checks and cleaning preparation areas, equipment, tables and crockery. Full-service staff may assist cooking/plating; quick-service staff may prepare ready food, serve at counters, cashier and pack takeaways. Examples: kitchen crew and bakery assistant.
Food-service counter attendant, APrepares or serves simple items in food shops, takes orders and payment, uses commercial equipment and manages online orders. Examples: fast-food or bubble-tea crew, salad and roast-grill counter staff.
Food/drink stall assistant, AServes simple items at stalls, takes orders and payments. Examples: food-court or coffeeshop stall staff.
Manager, BResponsible for profitability and all customer-facing and back-of-house operations, including kitchen and stock. Examples: restaurant or outlet manager.
Waiter supervisor, BCoordinates and trains service staff, intervenes in customer interactions, ensures compliance, schedules shifts and manages service-staff payroll and manpower budgets.
Waiter, BPrepares tables, greets and seats customers, handles enquiries/reservations, communicates orders, serves food and collects payment. Includes banquet servers.

All wage schedules

Gross wage includes basic pay, travel, food and housing allowances, and productivity incentives. It excludes bonuses including AWS, stock options, special work-expense reimbursements, benefits in kind and employer CPF contributions. Monthly figures exclude overtime and cover 35–44 hours weekly; part-time rates use 44 hours. Senior cooks and managers have market-determined wages. The updated schedule starts 1 July 2026, with a TCF review planned for 2028.

A: monthly gross minimum
RoleMar 2025–Jun 2026Jul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
Quick-service cookS$2330S$2470S$2610S$2750
Kitchen assistant / counter attendantS$2155S$2295S$2435S$2575
Stall assistantS$2080S$2220S$2360S$2500
A: hourly gross minimum
RoleMar 2025–Jun 2026Jul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
Quick-service cookS$12.22S$12.95S$13.69S$14.42
Kitchen assistant / counter attendantS$11.3S$12.04S$12.77S$13.51
Stall assistantS$10.91S$11.64S$12.38S$13.11
B kitchen: monthly gross minimum
RoleMar 2025–Jun 2026Jul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
Full-service cookS$2380S$2520S$2660S$2800
Kitchen assistantS$2180S$2320S$2460S$2600
B kitchen: hourly gross minimum
RoleMar 2025–Jun 2026Jul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
Full-service cookS$12.48S$13.22S$13.95S$14.69
Kitchen assistantS$11.43S$12.17S$12.9S$13.64
B service: monthly gross minimum
RoleMar 2025–Jun 2026Jul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
Waiter supervisorS$2730S$2875S$3020S$3165
WaiterS$2180S$2320S$2460S$2600
B service: hourly gross minimum
RoleMar 2025–Jun 2026Jul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
Waiter supervisorS$14.32S$15.08S$15.84S$16.6
WaiterS$11.43S$12.17S$12.9S$13.64

Overtime and training

Full-time staff working over 44 hours and covered by Employment Act Part 4 must receive both overtime at least 1.5 times basic rate and the PWM gross minimum including overtime. Linked schedules distinguish before and from 1 July 2026. Senior cooks and managers are encouraged, but not required, to take approved WSQ training; other roles need 2 approved WSQ modules or a relevant IHL qualification from an MOE-registered institution. In-house ATO employers may use WSQ modules with TSC prefix FSS. New hires have 6 months from employment to comply. Annex C sets out approved modules and qualifications. Check individual wage records through PW Portal.

All overtime-hour tables and allowance example

Each table covers 0–72 monthly overtime hours. July 2026 stall-assistant example: with S$2,100 basic wage and no overtime, S$120 variable pay meets S$2,220. At 10 hours, illustrated OT of S$16.52 hourly produces S$165.20 and total S$2,265.20; the S$2,383 threshold needs S$117.80 additional variable pay. The report notes that basic wage of at least 93.5% of the baseline can naturally meet corresponding thresholds when combined with required overtime pay, avoiding monthly variable top-ups. Both Part 4 and PWM requirements still apply.

Stall assistant overtime gross minimum
Monthly OT hoursJul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
0S$2,220S$2,360S$2,500
1S$2,236S$2,377S$2,518
2S$2,252S$2,394S$2,536
3S$2,268S$2,411S$2,555
4S$2,285S$2,429S$2,573
5S$2,301S$2,446S$2,591
6S$2,317S$2,463S$2,610
7S$2,334S$2,481S$2,628
8S$2,350S$2,498S$2,646
9S$2,366S$2,515S$2,665
10S$2,383S$2,533S$2,683
11S$2,399S$2,550S$2,701
12S$2,415S$2,567S$2,720
13S$2,431S$2,585S$2,738
14S$2,448S$2,602S$2,756
15S$2,464S$2,619S$2,775
16S$2,480S$2,637S$2,793
17S$2,497S$2,654S$2,812
18S$2,513S$2,671S$2,830
19S$2,529S$2,689S$2,848
20S$2,546S$2,706S$2,867
21S$2,562S$2,723S$2,885
22S$2,578S$2,741S$2,903
23S$2,594S$2,758S$2,922
24S$2,611S$2,775S$2,940
25S$2,627S$2,793S$2,958
26S$2,643S$2,810S$2,977
27S$2,660S$2,827S$2,995
28S$2,676S$2,845S$3,013
29S$2,692S$2,862S$3,032
30S$2,709S$2,879S$3,050
31S$2,725S$2,897S$3,069
32S$2,741S$2,914S$3,087
33S$2,757S$2,931S$3,105
34S$2,774S$2,949S$3,124
35S$2,790S$2,966S$3,142
36S$2,806S$2,983S$3,160
37S$2,823S$3,001S$3,179
38S$2,839S$3,018S$3,197
39S$2,855S$3,035S$3,215
40S$2,872S$3,053S$3,234
41S$2,888S$3,070S$3,252
42S$2,904S$3,087S$3,270
43S$2,920S$3,105S$3,289
44S$2,937S$3,122S$3,307
45S$2,953S$3,139S$3,326
46S$2,969S$3,157S$3,344
47S$2,986S$3,174S$3,362
48S$3,002S$3,191S$3,381
49S$3,018S$3,209S$3,399
50S$3,035S$3,226S$3,417
51S$3,051S$3,243S$3,436
52S$3,067S$3,261S$3,454
53S$3,083S$3,278S$3,472
54S$3,100S$3,295S$3,491
55S$3,116S$3,313S$3,509
56S$3,132S$3,330S$3,527
57S$3,149S$3,347S$3,546
58S$3,165S$3,365S$3,564
59S$3,181S$3,382S$3,583
60S$3,198S$3,399S$3,601
61S$3,214S$3,417S$3,619
62S$3,230S$3,434S$3,638
63S$3,246S$3,451S$3,656
64S$3,263S$3,469S$3,674
65S$3,279S$3,486S$3,693
66S$3,295S$3,503S$3,711
67S$3,312S$3,521S$3,729
68S$3,328S$3,538S$3,748
69S$3,344S$3,555S$3,766
70S$3,361S$3,573S$3,784
71S$3,377S$3,590S$3,803
72S$3,393S$3,607S$3,821
Quick-service kitchen assistant / counter staff overtime gross minimum
Monthly OT hoursJul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
0S$2,295S$2,435S$2,575
1S$2,311S$2,452S$2,593
2S$2,328S$2,470S$2,612
3S$2,345S$2,488S$2,631
4S$2,362S$2,506S$2,650
5S$2,379S$2,524S$2,669
6S$2,396S$2,542S$2,688
7S$2,412S$2,560S$2,707
8S$2,429S$2,578S$2,726
9S$2,446S$2,595S$2,745
10S$2,463S$2,613S$2,764
11S$2,480S$2,631S$2,782
12S$2,497S$2,649S$2,801
13S$2,514S$2,667S$2,820
14S$2,530S$2,685S$2,839
15S$2,547S$2,703S$2,858
16S$2,564S$2,721S$2,877
17S$2,581S$2,738S$2,896
18S$2,598S$2,756S$2,915
19S$2,615S$2,774S$2,934
20S$2,632S$2,792S$2,953
21S$2,648S$2,810S$2,972
22S$2,665S$2,828S$2,990
23S$2,682S$2,846S$3,009
24S$2,699S$2,864S$3,028
25S$2,716S$2,881S$3,047
26S$2,733S$2,899S$3,066
27S$2,749S$2,917S$3,085
28S$2,766S$2,935S$3,104
29S$2,783S$2,953S$3,123
30S$2,800S$2,971S$3,142
31S$2,817S$2,989S$3,161
32S$2,834S$3,007S$3,180
33S$2,851S$3,025S$3,198
34S$2,867S$3,042S$3,217
35S$2,884S$3,060S$3,236
36S$2,901S$3,078S$3,255
37S$2,918S$3,096S$3,274
38S$2,935S$3,114S$3,293
39S$2,952S$3,132S$3,312
40S$2,969S$3,150S$3,331
41S$2,985S$3,168S$3,350
42S$3,002S$3,185S$3,369
43S$3,019S$3,203S$3,388
44S$3,036S$3,221S$3,406
45S$3,053S$3,239S$3,425
46S$3,070S$3,257S$3,444
47S$3,087S$3,275S$3,463
48S$3,103S$3,293S$3,482
49S$3,120S$3,311S$3,501
50S$3,137S$3,328S$3,520
51S$3,154S$3,346S$3,539
52S$3,171S$3,364S$3,558
53S$3,188S$3,382S$3,577
54S$3,204S$3,400S$3,595
55S$3,221S$3,418S$3,614
56S$3,238S$3,436S$3,633
57S$3,255S$3,454S$3,652
58S$3,272S$3,472S$3,671
59S$3,289S$3,489S$3,690
60S$3,306S$3,507S$3,709
61S$3,322S$3,525S$3,728
62S$3,339S$3,543S$3,747
63S$3,356S$3,561S$3,766
64S$3,373S$3,579S$3,785
65S$3,390S$3,597S$3,803
66S$3,407S$3,615S$3,822
67S$3,424S$3,632S$3,841
68S$3,440S$3,650S$3,860
69S$3,457S$3,668S$3,879
70S$3,474S$3,686S$3,898
71S$3,491S$3,704S$3,917
72S$3,508S$3,722S$3,936
Full-service kitchen assistant / waiter overtime gross minimum
Monthly OT hoursJul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
0S$2,320S$2,460S$2,600
1S$2,337S$2,478S$2,619
2S$2,354S$2,496S$2,638
3S$2,371S$2,514S$2,657
4S$2,388S$2,532S$2,676
5S$2,405S$2,550S$2,695
6S$2,422S$2,568S$2,714
7S$2,439S$2,586S$2,733
8S$2,456S$2,604S$2,752
9S$2,473S$2,622S$2,771
10S$2,490S$2,640S$2,790
11S$2,507S$2,658S$2,810
12S$2,524S$2,676S$2,829
13S$2,541S$2,694S$2,848
14S$2,558S$2,712S$2,867
15S$2,575S$2,730S$2,886
16S$2,592S$2,749S$2,905
17S$2,609S$2,767S$2,924
18S$2,626S$2,785S$2,943
19S$2,643S$2,803S$2,962
20S$2,660S$2,821S$2,981
21S$2,677S$2,839S$3,000
22S$2,694S$2,857S$3,020
23S$2,711S$2,875S$3,039
24S$2,728S$2,893S$3,058
25S$2,745S$2,911S$3,077
26S$2,762S$2,929S$3,096
27S$2,779S$2,947S$3,115
28S$2,796S$2,965S$3,134
29S$2,814S$2,983S$3,153
30S$2,831S$3,001S$3,172
31S$2,848S$3,019S$3,191
32S$2,865S$3,038S$3,210
33S$2,882S$3,056S$3,230
34S$2,899S$3,074S$3,249
35S$2,916S$3,092S$3,268
36S$2,933S$3,110S$3,287
37S$2,950S$3,128S$3,306
38S$2,967S$3,146S$3,325
39S$2,984S$3,164S$3,344
40S$3,001S$3,182S$3,363
41S$3,018S$3,200S$3,382
42S$3,035S$3,218S$3,401
43S$3,052S$3,236S$3,420
44S$3,069S$3,254S$3,440
45S$3,086S$3,272S$3,459
46S$3,103S$3,290S$3,478
47S$3,120S$3,308S$3,497
48S$3,137S$3,327S$3,516
49S$3,154S$3,345S$3,535
50S$3,171S$3,363S$3,554
51S$3,188S$3,381S$3,573
52S$3,205S$3,399S$3,592
53S$3,222S$3,417S$3,611
54S$3,239S$3,435S$3,630
55S$3,256S$3,453S$3,650
56S$3,273S$3,471S$3,669
57S$3,290S$3,489S$3,688
58S$3,308S$3,507S$3,707
59S$3,325S$3,525S$3,726
60S$3,342S$3,543S$3,745
61S$3,359S$3,561S$3,764
62S$3,376S$3,579S$3,783
63S$3,393S$3,597S$3,802
64S$3,410S$3,616S$3,821
65S$3,427S$3,634S$3,840
66S$3,444S$3,652S$3,860
67S$3,461S$3,670S$3,879
68S$3,478S$3,688S$3,898
69S$3,495S$3,706S$3,917
70S$3,512S$3,724S$3,936
71S$3,529S$3,742S$3,955
72S$3,546S$3,760S$3,974
Quick-service cook overtime gross minimum
Monthly OT hoursJul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
0S$2,470S$2,610S$2,750
1S$2,488S$2,629S$2,770
2S$2,506S$2,648S$2,790
3S$2,524S$2,667S$2,810
4S$2,542S$2,686S$2,830
5S$2,560S$2,705S$2,850
6S$2,578S$2,724S$2,871
7S$2,596S$2,744S$2,891
8S$2,615S$2,763S$2,911
9S$2,633S$2,782S$2,931
10S$2,651S$2,801S$2,951
11S$2,669S$2,820S$2,972
12S$2,687S$2,839S$2,992
13S$2,705S$2,859S$3,012
14S$2,723S$2,878S$3,032
15S$2,742S$2,897S$3,052
16S$2,760S$2,916S$3,073
17S$2,778S$2,935S$3,093
18S$2,796S$2,954S$3,113
19S$2,814S$2,974S$3,133
20S$2,832S$2,993S$3,153
21S$2,850S$3,012S$3,174
22S$2,869S$3,031S$3,194
23S$2,887S$3,050S$3,214
24S$2,905S$3,069S$3,234
25S$2,923S$3,089S$3,254
26S$2,941S$3,108S$3,275
27S$2,959S$3,127S$3,295
28S$2,977S$3,146S$3,315
29S$2,995S$3,165S$3,335
30S$3,014S$3,184S$3,355
31S$3,032S$3,204S$3,375
32S$3,050S$3,223S$3,396
33S$3,068S$3,242S$3,416
34S$3,086S$3,261S$3,436
35S$3,104S$3,280S$3,456
36S$3,122S$3,299S$3,476
37S$3,141S$3,319S$3,497
38S$3,159S$3,338S$3,517
39S$3,177S$3,357S$3,537
40S$3,195S$3,376S$3,557
41S$3,213S$3,395S$3,577
42S$3,231S$3,414S$3,598
43S$3,249S$3,434S$3,618
44S$3,268S$3,453S$3,638
45S$3,286S$3,472S$3,658
46S$3,304S$3,491S$3,678
47S$3,322S$3,510S$3,699
48S$3,340S$3,529S$3,719
49S$3,358S$3,549S$3,739
50S$3,376S$3,568S$3,759
51S$3,394S$3,587S$3,779
52S$3,413S$3,606S$3,800
53S$3,431S$3,625S$3,820
54S$3,449S$3,644S$3,840
55S$3,467S$3,664S$3,860
56S$3,485S$3,683S$3,880
57S$3,503S$3,702S$3,900
58S$3,521S$3,721S$3,921
59S$3,540S$3,740S$3,941
60S$3,558S$3,759S$3,961
61S$3,576S$3,779S$3,981
62S$3,594S$3,798S$4,001
63S$3,612S$3,817S$4,022
64S$3,630S$3,836S$4,042
65S$3,648S$3,855S$4,062
66S$3,667S$3,874S$4,082
67S$3,685S$3,894S$4,102
68S$3,703S$3,913S$4,123
69S$3,721S$3,932S$4,143
70S$3,739S$3,951S$4,163
71S$3,757S$3,970S$4,183
72S$3,775S$3,989S$4,203
Full-service cook overtime gross minimum
Monthly OT hoursJul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
0S$2,520S$2,660S$2,800
1S$2,538S$2,679S$2,820
2S$2,557S$2,699S$2,841
3S$2,575S$2,718S$2,861
4S$2,594S$2,738S$2,882
5S$2,612S$2,757S$2,902
6S$2,631S$2,777S$2,923
7S$2,649S$2,796S$2,943
8S$2,668S$2,816S$2,964
9S$2,686S$2,835S$2,985
10S$2,705S$2,855S$3,005
11S$2,723S$2,874S$3,026
12S$2,742S$2,894S$3,046
13S$2,760S$2,913S$3,067
14S$2,779S$2,933S$3,087
15S$2,797S$2,952S$3,108
16S$2,816S$2,972S$3,128
17S$2,834S$2,992S$3,149
18S$2,853S$3,011S$3,170
19S$2,871S$3,031S$3,190
20S$2,890S$3,050S$3,211
21S$2,908S$3,070S$3,231
22S$2,927S$3,089S$3,252
23S$2,945S$3,109S$3,272
24S$2,964S$3,128S$3,293
25S$2,982S$3,148S$3,313
26S$3,001S$3,167S$3,334
27S$3,019S$3,187S$3,355
28S$3,038S$3,206S$3,375
29S$3,056S$3,226S$3,396
30S$3,075S$3,245S$3,416
31S$3,093S$3,265S$3,437
32S$3,112S$3,285S$3,457
33S$3,130S$3,304S$3,478
34S$3,149S$3,324S$3,499
35S$3,167S$3,343S$3,519
36S$3,186S$3,363S$3,540
37S$3,204S$3,382S$3,560
38S$3,223S$3,402S$3,581
39S$3,241S$3,421S$3,601
40S$3,260S$3,441S$3,622
41S$3,278S$3,460S$3,642
42S$3,297S$3,480S$3,663
43S$3,315S$3,499S$3,684
44S$3,334S$3,519S$3,704
45S$3,352S$3,538S$3,725
46S$3,371S$3,558S$3,745
47S$3,389S$3,577S$3,766
48S$3,408S$3,597S$3,786
49S$3,426S$3,617S$3,807
50S$3,445S$3,636S$3,827
51S$3,463S$3,656S$3,848
52S$3,482S$3,675S$3,869
53S$3,500S$3,695S$3,889
54S$3,519S$3,714S$3,910
55S$3,537S$3,734S$3,930
56S$3,556S$3,753S$3,951
57S$3,574S$3,773S$3,971
58S$3,593S$3,792S$3,992
59S$3,611S$3,812S$4,013
60S$3,630S$3,831S$4,033
61S$3,648S$3,851S$4,054
62S$3,667S$3,870S$4,074
63S$3,685S$3,890S$4,095
64S$3,704S$3,910S$4,115
65S$3,722S$3,929S$4,136
66S$3,741S$3,949S$4,156
67S$3,759S$3,968S$4,177
68S$3,778S$3,988S$4,198
69S$3,796S$4,007S$4,218
70S$3,815S$4,027S$4,239
71S$3,833S$4,046S$4,259
72S$3,852S$4,066S$4,280
Waiter supervisor overtime gross minimum
Monthly OT hoursJul 2026–Jun 2027Jul 2027–Jun 2028Jul 2028–Jun 2029
0S$2,875S$3,020S$3,165
1S$2,896S$3,042S$3,188
2S$2,917S$3,064S$3,211
3S$2,938S$3,086S$3,234
4S$2,959S$3,108S$3,257
5S$2,980S$3,130S$3,281
6S$3,001S$3,153S$3,304
7S$3,022S$3,175S$3,327
8S$3,043S$3,197S$3,350
9S$3,064S$3,219S$3,374
10S$3,086S$3,241S$3,397
11S$3,107S$3,263S$3,420
12S$3,128S$3,286S$3,443
13S$3,149S$3,308S$3,467
14S$3,170S$3,330S$3,490
15S$3,191S$3,352S$3,513
16S$3,212S$3,374S$3,536
17S$3,233S$3,396S$3,560
18S$3,254S$3,419S$3,583
19S$3,276S$3,441S$3,606
20S$3,297S$3,463S$3,629
21S$3,318S$3,485S$3,653
22S$3,339S$3,507S$3,676
23S$3,360S$3,530S$3,699
24S$3,381S$3,552S$3,722
25S$3,402S$3,574S$3,745
26S$3,423S$3,596S$3,769
27S$3,444S$3,618S$3,792
28S$3,466S$3,640S$3,815
29S$3,487S$3,663S$3,838
30S$3,508S$3,685S$3,862
31S$3,529S$3,707S$3,885
32S$3,550S$3,729S$3,908
33S$3,571S$3,751S$3,931
34S$3,592S$3,773S$3,955
35S$3,613S$3,796S$3,978
36S$3,634S$3,818S$4,001
37S$3,656S$3,840S$4,024
38S$3,677S$3,862S$4,048
39S$3,698S$3,884S$4,071
40S$3,719S$3,906S$4,094
41S$3,740S$3,929S$4,117
42S$3,761S$3,951S$4,141
43S$3,782S$3,973S$4,164
44S$3,803S$3,995S$4,187
45S$3,824S$4,017S$4,210
46S$3,846S$4,040S$4,234
47S$3,867S$4,062S$4,257
48S$3,888S$4,084S$4,280
49S$3,909S$4,106S$4,303
50S$3,930S$4,128S$4,326
51S$3,951S$4,150S$4,350
52S$3,972S$4,173S$4,373
53S$3,993S$4,195S$4,396
54S$4,014S$4,217S$4,419
55S$4,036S$4,239S$4,443
56S$4,057S$4,261S$4,466
57S$4,078S$4,283S$4,489
58S$4,099S$4,306S$4,512
59S$4,120S$4,328S$4,536
60S$4,141S$4,350S$4,559
61S$4,162S$4,372S$4,582
62S$4,183S$4,394S$4,605
63S$4,204S$4,417S$4,629
64S$4,226S$4,439S$4,652
65S$4,247S$4,461S$4,675
66S$4,268S$4,483S$4,698
67S$4,289S$4,505S$4,722
68S$4,310S$4,527S$4,745
69S$4,331S$4,550S$4,768
70S$4,352S$4,572S$4,791
71S$4,373S$4,594S$4,815
72S$4,394S$4,616S$4,838

Society-wide implementation and review

Providers should train workers and improve processes; buyers and consumers should recognise sustainable labour costs and quality. Workers are encouraged to upgrade skills, and establishments can investigate current productivity and wage-support schemes. The TCF plans a further review in 2028; no future revision should be assumed before it is announced.

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