Every adult Singaporean will receive an additional $300 cash payout. This is on top of the $300 to $900 cash payment of the Care and Support package announced in the Resilience Budget.

ELIGIBILITY

• For all Singaporeans aged 21 and above in 2020

HOW MUCH

• $1,200 if the assessable income for YA 2019 is $28,000 and under;
• $900 if the assessable income for YA 2019 is between $28,000 and $100,000;
• $600 if the assessable income for YA 2019 is more than $100,000, or owns more than one property;
• $300 additional for each eligible parent (defined as Singaporean parents with at least one Singaporean child aged 20 years and below in 2020);
• $100 additional for each eligible senior (defined as Singaporeans aged 50 and above in 2020), separate cash disbursement via PAssion Card Top Up

HOW TO APPLY/DISBURSEMENT

• No need to apply.
• Automatic disbursement from April to June 2020

Visit www.singaporebudget.gov.sg/budget_2020/budget-measures/care-and-support-package for Frequently Asked Questions (FAQs).

For PAssion Card Top Ups, visit: www.passioncard.sg or call 6225 5322.

ELIGIBILITY

• All Singaporean employees and self-employed persons
  • who received Workfare Income Supplement (WIS) payments in Work Year 2019 (i.e low-wage workers aged 35 and above in 2019)
• Persons with disabilities aged below 35 years in 2019
  • who meet the WIS eligibility criteria
  • and received the Workfare Income Supplement (WIS) payments in Work Year 2019
• will receive a Workfare Special Payment (WSP) in 2020.

HOW MUCH

• Enhanced to provide a cash payout of $3,000 for all eligible Singaporeans, up from the quantum announced previously.

Persons with disabilities aged below 35 years in 2019, who meet the WIS eligibility criteria, will also receive the WSP if they had received WIS payments for work done in 2019.

HOW TO APPLY/DISBURSEMENT

• No need to apply.
• Automatic disbursement in two payments of $1,500 each in July and October 2020

For more information, visit www.cpf.gov.sg/writetous or call 1800-227-1188

ELIGIBILITY

• All Singaporeans aged 21 and above,
• who live in 1-room and 2-room HDB flats and
• do not own more than one property

HOW MUCH

• will receive $300 in Grocery Vouchers this year,
• and $100 in 2021.
• Grocery Vouchers can be used at participating supermarkets. To date, NTUC FairPrice, Giant and Sheng Siong have agreed to accept these vouchers.

HOW TO APPLY/DISBURSEMENT

Vouchers will be delivered to NRIC registered address of eligible citizens by mail, in Q4 2020

For more information, visit www.singaporebudget.gov.sg/budget_2020/budget-measures/care-and-support-package for FAQs.

ELIGIBILITY

• All Singaporean citizens residing in Singapore aged 21 or above in 2020;
• Income earned in 2018 as assessed by IRAS for the Year of Assessment (YA) 2019 must not exceed $28,000;
• Annual Value of your home as at Dec 2019 must not exceed $21,000 (check here: https://www.iras.gov.sg/irashome/Property/Property-professionals/Real-Estate-Housing-Agents/Find-out-Annual-Values/)

HOW MUCH

• $300 if the Annual Value of your home is up to $13,000
• $150 if the Annual Value of your home is between $13,000 to $21,000

HOW TO APPLY/DISBURSEMENT

• No need to apply
• Automatic disbursement in August 2020

For more information, visit www.gstvoucher.gov.sg, or email contactus@gstvoucher.gov.sg, or call 1800-2222-888.

ELIGIBILITY

Only HDB households are eligible for the GST Voucher – U-Save. To receive the GST Voucher – U-Save, your household has to fulfil the following conditions:

1. If you own and live in your HDB flat, there must be at least one Singapore citizen owner or occupier in the flat; or
2. If you partially rent out the HDB flat that you own and live in, there must be at least one Singapore citizen owner or occupier in the flat; or
3. If you rent an entire flat, there must be at least one Singapore citizen tenant;

AND

• Households members must not own more than one property (household members refers to individuals living at the same residence as reflected on NRICs, and who are related by blood, marriage, or legal adoption e.g. spouse, parents, children, siblings, uncles, aunts, cousins, and in-laws. Domestic helpers, unrelated tenants, god-parents, and friends are not considered household member);

All households that meet the above criteria are eligible for

• Regular GST Voucher – U-Save
• GST Voucher – U-Save Special Payment

Households with five or more members are eligible for the additional

• GST Voucher – U-Save rebate for larger households

HOW MUCH

• 1- and 2-room flats:
  • $400 (regular) + $400 (special payment)
  • +$200 (only for larger households)
• 3-room flats:
  • $360 (regular) + $360 (special payment)
  • +$180 (only for larger households)
• 4-room flats:
  • $320 (regular) + $320 (special payment)
  • +$160 (only for larger households)
• 5-room flats:
  • $280 (regular) + $280 (special payment)
  • +$140 (only for larger households)
• Executive/Multi-Generation flats:
  • $240 (regular) + $240 (special payment)
  • +$120 (only for larger households)

HOW TO APPLY/DISBURSEMENT

• No need to apply
• Automatic disbursement:
  • GSTV U-Save: April 2020, July 2020, October 2020, and January 2021 in equal amounts e.g. 1-room: $100 each in Apr, Jul, Oct, Jan
  • GSTV U-Save Special: April 2020 and July 2020 in equal amounts e.g. 1-room: $200 each in Apr, Jul
  • GSTV U-Save Rebate: October 2020, and January 2021 in equal amounts e.g. 1-room: $100 each in Oct, Jan

For more information, visit www.gstvoucher.gov.sg/pages/u-save.aspx, or email customersupport@spgroup.com.sg, or call 6671 7117.

Eligible Singaporean households living in HDB flats will receive rebates to offset between 1.5 and 3.5 months of S&CC over FY2020, depending on flat type.

ELIGIBILITY

• Households with members not owning or having any interest in a private property;
• and have not rented out the entire flat

HOW MUCH

• 1- and 2-room flats:
  • 3.5 months total rebate
  • 1 month rebate each in Apr, Jul, Oct 20, and 0.5 month rebate in Jan 21
• 3- and 4-room flats:
  • 2.5 months total rebate
  • 1 month rebate in Apr 20 and 0.5 month rebates each in Jul 20, Oct 20 and Jan 21
• 5-room flats:
  • 2.0 months total rebate
  • 0.5 month rebates each in Apr, Jul, Oct 20 and Jan 21
• Executive/Multi-Generation flats:
  • 1.5 months total rebate
  • 0.5 month rebates each in Apr, Jul and Oct 20

HOW TO APPLY/DISBURSEMENT

• No need to apply
• Will be notified by mail from end-March
• Automatic disbursements in April 2020, July 2020, October 2020, and January 2021

For more information, visit https://www.mof.gov.sg/newsroom/press-releases/budget-2020-care-and-support-package-134-million-in-s-cc-rebate-for-940-000-hdb-households, email sccrebates@mailbox.hdb.gov.sg, or call 1800-866-3078.

From 1 May 2020, lower- to middle-income Singaporean Citizens and Permanent Residents who have lost their jobs due to COVID-19 and continue to face challenges securing employment can receive help from COVID-19 Support Grant. With the aim of helping them get back on their feet and achieve stability, the Grant will provide eligible Singaporeans $800 a month for three months, if they also commit to receive employment and training support from Workforce Singapore (WSG) and Employment and Employability Institute (e2i).

ELIGIBILITY

• Singapore citizens or permanent residents aged 16 years and above who are unemployed due to retrenchment or contract termination as a result of Covid-19
• Household income of ≤$10,000, or per capita household income of ≤$3,100 before unemployment
• Live in a property with an annual value of ≤$21,000 (check property annual value here)
• Not currently receiving ComCare assistance
• Recipients must have been employed as a full-time or part-time permanent or contract staff prior to unemployment
• Recipients of the grant agree to actively participate in job searches or attend a training programme under Workforce Singapore or the Employment and Employability Institute (e2i).

HOW TO APPLY

• Scheme open for application from May 2020 to September 2020.
• Apply at any SSO, You may locate your nearest SSO at www.msf.gov.sg/dfcs/sso/default.aspx.

For the month of April 2020, those who require more immediate financial assistance may approach a Social Service Office (SSO) or Community Centre (CC), or as otherwise advised based on the latest MOH advisories, to apply for assistance from the Temporary Relief Fund (see below).

Recipients of the COVID-19 Support Grant who continue to need support in the longer term will be assessed for ComCare assistance.

The Temporary Relief Fund provides immediate financial assistance to lower- to middle-income Singapore Citizens and Permanent Residents who have lost their jobs or faced an income loss of at least 30% due to COVID-19, and require urgent help with basic living expenses. Eligible applicants will receive one-off cash assistance of $500.

ELIGIBILITY

• Singapore citizens or permanent residents who have lost their jobs or faced a personal income loss of at least 30 per cent due to Covid-19
• Household income of ≤$10,000, or per capita household income of ≤$3,100, before their employment or income was affected
• Not currently receiving ComCare assistance

HOW TO APPLY

• Open for applications from 1 to 30 April 2020.
• Apply online here from 9am to 6pm daily, or apply at any SSO or Community Centre (CC). You may locate your nearest SSO at www.msf.gov.sg/dfcs/sso/default.aspx.

Beyond the measures introduced by the Resilience Budget, Singaporeans and corporations have also rallied around those impacted by COVID-19 through their generous giving to The Courage Fund. The Courage Fund is a central donation platform for Singaporeans to contribute to the fight against COVID-19. To date, over $5.6 million has been raised for this purpose.

The Courage Fund will help (i) dependents of those who succumb to the virus (ii) healthcare workers, frontline workers and community volunteers who contract the virus in the course of duty, and (iii) lower-income families experiencing financial difficulties as a result of their family member(s) contracting the virus, or having to serve Quarantine Orders, Stay-Home Notices or mandatory Leave of Absence (LOA).

ELIGIBILITY

• Household had at least one member who contracted COVID-19, or was placed on a QO/SHN/LOA during the period of heightened infectious disease risk;
• Household income of ≤$3,900, or per capita household income of ≤$1,350, before being affected by COVID-19
• Household experienced a complete or partial (of at least 10 per cent) loss of household income due to COVID-19

HOW MUCH

Eligible applicants will receive a one-time lump sum of

• $1,000 if the household income* is ≤$650 per capita
• $750 if the household income* is between $651 and $1,350 per capita
• $500 if the household income* is >$1,350 per capita

*Refers to the household income post-QO/LOA/SHN/hospitalisation for COVID-19.

HOW TO APPLY

Application details will be available on NCSS website by end-March, and eligible lower-income households can also apply at the SSOs from 6 April 2020. You may locate your nearest SSO at www.msf.gov.sg/dfcs/sso/default.aspx.

ELIGIBILITY

Singaporeans are eligible for SIRS if you meet the following criteria:

• Started work as a self-employed on or before 25 March 2020
• Do not also earn income as an employee [Updated: Self-employed person who earn no more than $2300 per month from employment work may also qualify]
• Earn a Net Trade Income of no more than $100,000
• Live in a property with an annual value of no more than $13,000 [Updated to $21,000] (check property annual value here)
• Do not own two or more properties

For married self-employed Singaporeans, the following additional criteria apply:

• The individual and spouse together do not own two or more properties
• The Assessable Income of his/her spouse does not exceed $70,000.

HOW MUCH

• Three quarterly cash payouts of $3,000 each in May, July and October 2020.

HOW TO APPLY

No application is needed for SIRS if you fall under the following categories:

1. You are self-employed and you are already receiving Workfare payout annually. About 50,000 self-employed belong to this category.
2. You are a Singaporean, aged 37 and above in 2020, and you have declared positive self-employed income for YA2019 (the work year 2018) to IRAS or CPF Board. You will be automatically notified via letter and SMS.

For other eligible self employed persons aged 21 and above in 2020, apply online via https://ntuc.com.sg/sirs/. Applications open on 27 Apr 2020.

For appeals or enquiries on SIRS scheme, call 6438-5122 or email mom_sirs_feedback@mom.gov.sg
For appeals or enquiries on applications, email SIRS@ntuc.org.sg or call 6713-5777.

How to appeal for Self-Employed Person Income Relief Scheme (SIRS)?

The National Trades Union Congress (NTUC) will be helping the Government to administer the application and appeals for SIRS for those who narrowly miss the eligibility criteria. MOM will also work closely with NTUC to start processing appeals for SIRS from 20 April 2020 onward.

For more information, visit

• https://www.mom.gov.sg/newsroom/press-releases/2020/0327-about-88000-to-automatically-benefit-from-self-employed-person-income-relief-scheme
• https://www.mom.gov.sg/newsroom/press-releases/2020/0406-about-100000-expected-to-automatically-benefit-from-enhanced-sirs

All SEPs are to file their personal income tax (PIT) returns for YA2020 by 18 April 2020. SEPs will be granted an automatic three-month deferment of their PIT payments due in the months of May, June, and July 2020. The PIT payments deferred from May, June, and July 2020 will instead be collected in August, September, and October 2020 respectively.

For more information, please visit the IRAS website at http://www.iras.gov.sg.

The Jobs Support Scheme (JSS) was launched in Budget 2020 and further enhanced in the Resilience, Solidarity & Fortitude Budgets to help enterprises retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, with the exception of Government organisations (local and foreign) and representative offices, are eligible for the JSS.

Employers who put local employees on mandatory no-pay-leave or retrench them will not be entitled to the enhanced JSS payout for those employees.

The Government will extend the Jobs Support Scheme payout, to cover wages of employees of a company who are also shareholders¹ and directors² of the company (shareholder-directors). This support will only apply to companies that were registered on or before 20 April 2020, and for the wages of shareholder-directors with Assessable Income of $100,000 or less for Year of Assessment 2019.

The May 2020 and subsequent JSS payouts will include support for qualifying shareholder-directors, and also include back-payment for companies with qualifying shareholder-directors whose wages were excluded from the first JSS payout in April 2020.

¹ For companies limited by guarantee, this applies to employees who are both members and directors of the company.
² As defined in Section 4(1) of the Companies Act

HOW MUCH

Sectors outside of F&B, aviation and tourism will generally receive the following wage support:

• 1st payout in April 2020
  • 75% grant of first 2 monthly wages, capped at first $4,600 of gross monthly wage
  • 25% grant of next 1 monthly wage, capped at first $4,600 of gross monthly wage
• 2nd payout in July 2020
  • 25% grant of next 3 monthly wages, capped at first $4,600 of gross monthly wage
• 3rd payout in October 2020
  • 25% grant of next 3 monthly wages, capped at first $4,600 of gross monthly wage
• Fortitude Budget (26 May 2020):
  • Extended for 1 more month to cover wages in August 2020, bringing total coverage to 10 months of wages
  • For firms that are not allowed to resume operations, Government will continue providing wage support at 75% until August 2020 or when allowed to reopen, whichever is earlier

For more information, call 1800-352-4728 or visit https://go.gov.sg/jss

All companies with CIT payments due in the months of April, May, and June 2020 will be granted an automatic three-month deferment of these payments. The CIT payments deferred from April, May, and June 2020 will instead be collected in July, August, and September 2020 respectively.

For more information, please visit the IRAS website at http://www.iras.gov.sg.

The SME Working Capital Loan was introduced in 2016 to help Singapore-based small and medium enterprises (SMEs) access financing for their operational cash flow needs. Since October 2019, it has been subsumed under the Enterprise Financing Scheme administered by Enterprise Singapore.

The EFS-WCL, which is available to SMEs in all industries, was enhanced for one year from 2 March 2020.

To provide SMEs with stronger support for their working capital needs, EFS-WCL will be further enhanced from 1 April 2020 to 31 March 2021.

Scheme Enhancements

• Maximum loan quantum: $1,000,000 per borrower, from $600,000 previously
• Maximum repayment period: 5 years
• Government’s risk-share: increased to 80%
• Interest rate: Subject to assessment by Participating Financial Institutions (PFIs)
• Principal Payment Deferment: SMEs may request for deferment of principal repayment for 1 year, subject to assessment by PFIs

For more information, please contact Enterprise Singapore at enquiry@enterprisesg.gov.sg.

Administered by Enterprise Singapore, the Enterprise Financing Scheme – Trade Loan (formerly known as Loan Insurance Scheme Plus) supports Singapore-based enterprises’ trade financing needs, which include the financing of short-term import, export, and guarantee needs.

The EFS-TL, which is available to enterprises in all industries, will be enhanced for one year, from 1 April 2020 to 31 March 2021, to further help enterprises with their trade financing needs.

Scheme Enhancements

• Maximum loan quantum: $10,000,000 per borrower group, from $5,000,000 previously
• Maximum repayment period: 1 year
• Government’s risk-share: 80%, from up to 70% previously
• Interest rate: Subject to assessment by Participating Financial Institutions

For more information, please contact Enterprise Singapore at enquiry@enterprisesg.gov.sg.

The Loan Insurance Scheme helps SMEs secure short-term trade loans by having commercial insurers co-share loan default with Participating Financial Institutions. A portion of the insurance premium paid by SMEs to insurers is supported by the Government.

Scheme Enhancements

The Government will increase support for the LIS insurance premium, from 50% to 80% for one year, from 1 April 2020 to 31 March 2021, to help SMEs across all industries manage their trade financing costs.

• Maximum loan quantum insured: Subject to assessment by Commercial Insurers and Participating Financial Institutions
• Maximum insured period: 1 year
• Government’s subsidy on insurance premium: 80%, from 50% previously

For more information, please contact Enterprise Singapore at enquiry@enterprisesg.gov.sg.

Administered by Enterprise Singapore, the Temporary Bridging Loan Programme was launched in March 2020 to provide additional cash flow support for tourism sector enterprises for one year.

Scheme Enhancements

The programme will be expanded to all sectors from 1 April 2020. The maximum loan quantum will also be increased to $5 million.
Eligible enterprises may apply for the TBLP from 1 April 2020 to 31 March 2021.
Details of the enhanced TBLP are as follows:

• Sector Coverage: All sectors, from tourism enterprises previously
• Maximum loan quantum: $5,000,000 per borrower group, from $1,000,000 previously
• Maximum repayment period: 5 years
• Government’s risk-share: 80%
• Interest rate: Capped at 5% per annum
• Principal Payment Deferment: Enterprises may request for deferment of principal repayment for 1 year, subject to assessment by PFIs

Apply via https://www.enterprisesg.gov.sg/financial-assistance/loans-and-insurance/loans-and-insurance/temporary-bridging-loan-programme/apply. For more information, please contact Enterprise Singapore at enquiry@enterprisesg.gov.sg or call 6898-1800.

Non-residential properties will be granted an enhanced rebate for Property Tax (PT) payable for the period 1 January 2020 to 31 December 2020.

• 100% Property Tax Rebate for:
  • Hotel room or function room of a hotel registered under the Hotels Act
  • Serviced apartment or serviced apartment function room
  • Premises of the following that are used or intended to be used for Meetings, Incentive Travel, Conventions and Exhibitions (MICE):
    • Suntec Singapore Convention and Exhibition Centre;
    • Singapore EXPO; and
    • Changi Exhibition Centre.
  • All the premises of the following:
    • Changi Airport;
    • Singapore Cruise Centre;
    • Marina Bay Cruise Centre Singapore; and
    • Tanah Merah Ferry Terminal.
  • Premises that are used or intended to be used as:
    • Backpackers’ hostel, boarding house, guest house or students’ hostel that is not a hotel;
    • Hotel that is not a registered hotel;
    • Shop or warehouse retail building;
    • Restaurant;
    • Sports and recreation building;
    • Amusement centre;
    • Cinema or theatre;
    • Medical clinic, hospital, nursing home, hospice, place of rehabilitation or convalescent home;
    • Childcare centre or kindergarten;
    • School;
    • Driving school;
    • Purpose-built workers’ dormitory; or
    • Tourist attraction.

• 60% Property Tax Rebate for:
  • All the premises of the following:
    • Marina Bay Sands; and
    • Resorts World Sentosa.
  • The above 100% rates do not apply to Marina Bay Sands and Resorts World Sentosa.

• 30% Property Tax Rebate for:
  • Other non-residential properties. Some examples are:
    • Premises used for an industrial or agricultural purpose
    • Offices
    • Business or science park
    • Petrol station
    • Warehouse
• Fortitude Budget (26 May 2020):
  • Rental Relief:
    • Offset 2 months’ rental for qualifying SME tenants of commercial properties
    • Offset 1 month’s rental for qualifying SME tenants of industrial and office properties

For more information, please visit the IRAS website at http://www.iras.gov.sg.

To help alleviate costs for businesses located in Government-owned / managed non-residential facilities, the following tenants will qualify for rental waivers:

• Stallholders of Hawker Centres and Markets. Stallholders who qualified for the one month’s worth of rental waiver announced in Budget 2020 will now get FIVE months’ worth of rental waiver (i.e. two months more), with a minimum waiver of $200 per month.
• Commercial Tenants. Commercial tenants who qualified for the half a month’s worth of rental waiver announced in Budget 2020 will now get FOUR months’ worth of rental waiver in total (i.e. one and a half months more). Eligible tenants/lessees may include those providing commercial accommodation, retail, F&B, recreation, entertainment, healthcare, and other services.
• Other Non-Residential Tenants. Government agencies such as JTC, SLA, HDB, URA, BCA, NParks, and PA will provide TWO months’ worth of rental waiver to eligible tenants of other non-residential premises who do not pay Property Tax. Eligible tenants/lessees may include those in premises used for industrial or agricultural purpose, or as an office, a business or science park, or a petrol station.