Workfare Income Supplement (WIS) guide in Singapore
In today’s heightened economic competition, the government of Singapore continues to ensure that lower-wage workers are not left behind. One key initiative in this direction is the Workfare Income Supplement (WIS) scheme, which provides financial support to Singaporean employees and self-employed individuals. This guide aims to explain how WIS works and how it benefits both employees and employers in Singapore.
What is Workfare Income Supplement (WIS)?
The Workfare Income Supplement (WIS) is a government initiative in Singapore that supplements the income and retirement savings of lower-wage workers while encouraging them to continue working and build up their CPF savings. It is a critical aspect of Singapore’s social security framework aimed at reducing income inequality and supporting lower-income earners.
WIS provides eligible workers with a cash payout and CPF contributions. The primary goal of this scheme is to improve financial security for workers who earn lower wages, both in the present and during retirement.
How does the Workfare Income Supplement (WIS) help employers?
Employers in Singapore benefit indirectly from the Workfare Income Supplement scheme. Here are some key advantages that employers can gain:
Retention of lower-wage workers: With the added financial support provided by WIS, employees may be more inclined to stay in their jobs, knowing that their work is recognised and that they receive additional help through the government scheme.
Increased productivity: When lower-wage workers feel more secure financially, they are likely to be more engaged and productive at work. By enhancing their CPF contributions and providing cash supplements, employers may see a positive impact on job performance and motivation.
No cost to employers: WIS does not require employers to bear additional financial burden. The government entirely funds the programme, making it a win-win for employers who gain more committed employees without increasing their wage expenses.
Boosting morale and company reputation: By being aware of government schemes that benefit lower-income workers, employers can highlight their support for a fair and inclusive workplace, which can improve the company's overall brand and attract more diverse talent.
How does the Workfare Income Supplement (WIS) work?
The WIS scheme operates by providing eligible employees with a combination of cash payouts and CPF contributions. These payments are made monthly, and the amounts vary based on the employee’s age and year of work.
WIS is designed to ensure that employees who earn lower wages receive additional financial support throughout the year. Employees do not need to apply for WIS, as the CPF Board will automatically assess their eligibility based on information provided by employers or via their income tax returns.
The scheme helps employees build their CPF savings, which can be used for retirement, housing, and healthcare needs.
Tip: Learn more on how to process CPF contributions in our comprehensive CPF guide for employers in Singapore.
What are the eligibility criteria for Workfare Income Supplement (WIS)?
To be eligible for WIS, both employers and their employees must meet certain criteria, which differ for employees, self-employed individuals, and platform workers.
Employees
- Employees are Singapore Citizen; - Employees are at least 30 years old or older as of 31 December of the work year, or persons with disabilities of any age; - Employees earn a gross monthly income of at least $500, and not more than $2,500 for the month worked and in the past 12 months (average gross monthly income) as an employee; - Employees live in a property with an annual value of $21,000 and below from Work Year 2024 (was $13,000), as at 31 December of the preceding year; - Employees own not more than one property; and - If the employees are married, they and their spouse together do not own more than one property, and the assessable income of their spouse does not exceed $70,000 of the preceding Year of Assessment.
Self-employees
- Self-employees are Singapore Citizen; - Self-employees are at least 30 years old or older as of 31 December of the work year, or persons with disabilities of any age; - Self-employees earn an average monthly income of at least $500 (applicable for work done in 2023 onwards), but not more than $2,500 (previously $2,300 for work done before 2023); - Self-employees have declared their net trade income and made MediSave contributions; - Self-employees live in a property with an annual value of $21,000 and below from Work Year 2024 (was $13,000), assessed as at 31 December of the preceding year; - Self-employees own not more than one property; and - if the Self-employees are married, they and their spouse together own not more than one property, and the assessable income of their spouse does not exceed $70,000 for the preceding Year of Assessment.
Platform workers
- Platform workers are Singapore Citizen; - Platform workers are at least 30 years old or older as of 31 December of the work year, or persons with disabilities of any age; - Platform workers earn a gross monthly income of at least $500, and not more than $3,000 (From Work Year 2025 onwards) for the month worked and in the past 12 months (average gross monthly income) as a platform worker; - Platform workers live in a property with an annual value of $21,000 and below from Work Year 2024 (was $13,000), as at 31 December of the preceding year; - Platform workers own not more than one property; and - If the Platform workers are married, they and their spouse together do not own more than one property, and the assessable income of their spouse does not exceed $70,000 of the preceding Year of Assessment.
How to apply for the Workfare Income Supplement (WIS)?
Employees do not need to do anything. Their eligibility for the Workfare Income Supplement (WIS) will be automatically assessed based on the CPF contributions* made by the employer.
For a Self-Employed Person (SEP), things need to do are:
Declare the Net Trade Income (NTI) from Work Year 2023 to the Inland Revenue Authority of Singapore (IRAS). If they didn’t receive a notification (via letter/form/SMS) to file tax from IRAS, or they meet the requirement to file tax (i.e. NTI above $6,000 and/or Total Income above $22,000), please complete and submit the tax return to IRAS directly. The income tax filing period is from 1 March to 18 April annually.
If they didn’t receive a notification from IRAS or do not meet the requirement to file tax, they will need to declare their self-employed NTI to IRAS via myTax Portal which will be available from 1 March to 31 October annually for taxpayers to e-File tax returns; and
How much can employees receive Workfare Income Supplement (WIS) payments?
The amount of WIS payouts depends on several factors, including the worker's age, income level, and employment type (employee, self-employed, or platform worker).
Employees
Age
Maximum Annual WIS
2022
From 2023
30-34
Not applicable
$2,100
35-44
$1,700
$3,000
45-54
$2,500
$3,600
55-59
$3,300
60 and above
$4,000
$4,200
*Persons with disabilities will receive the same amount as those who are aged 60 and above.
Self-employed
Age
Maximum Annual WIS
2022
From 2023
30-34
Not applicable
$1,400
35-44
$1,133
$2,000
45-54
$1,667
$2,400
55-59
$2,200
60 and above
$2,667
$2,800
*Persons with disabilities will receive the same amount as those who are aged 60 and above.
Platform workers
Age
Maximum WIS per year
From 2025*
30-34
$1,633
35-44
$2,333
45-54
$2,800
60 and above
$3,267
*Platform workers continue to receive the same amount of WIS as SEPs from 2025 to 2028.
**Persons with disabilities will receive the same amount as those who are aged 60 and above.
To check how much eligible employees receive WIS, employers and employees can use the WIS calculator provided by the CPF Board. This tool allows individuals to enter their specific details and get an estimate of their potential WIS payouts.
How are Workfare Income Supplement (WIS) payments allocated?
Employees
Employees will receive 40% of their WIS in cash and 60% in CPF contributions. The CPF Board will credit the cash portion to their PayNow NRIC-linked bank account if they have one. Otherwise, it will be credited to the bank account that they have registered to receive Government benefits, or via GovCash if they had not registered a bank account with the CPF Board. If they need to update their local bank account details, they can do so after logging in to the e-Services.
Self-employees
Self-employees will receive 10% of their WIS in cash and 90% in MediSave account. The CPF Board will credit the cash portion to their PayNow NRIC-linked bank account if they have one. Otherwise, it will be credited to the bank account that they have registered to receive Government benefits, or via GovCash if they had not registered a bank account with the CPF Board. If they need to update their local bank account details, they can do so after logging in to the e-Services.
Platform workers
Platform workers will receive 10% of their WIS in cash and 90% in MediSave account. The CPF Board will credit the cash portion to their PayNow NRIC-linked bank account if they have one. Otherwise, it will be credited to the bank account that they have registered to receive Government benefits, or via GovCash if they had not registered a bank account with the CPF Board. If they need to update their local bank account details, they can do so after logging in to the e-Services.
When will employees receive the Workfare Income Supplement (WIS) payments?
Employees
Employees will receive WIS every month. The table below shows when they will receive the payments.
If they worked in
They will receive the WIS in their bank account or via GovCash
PayNow-NRIC / Bank Crediting
GovCash
Jan
End Mar
1st week of April
Feb
End Apr
1st week of May
Mar
End May
1st week of June
Month x
End of month (x+2)
1st week of the following month (x+3)
Self-employed
Self-Employed Person (SEP) will receive WIS once a year for work done in the preceding work year.
The earliest that they can receive WIS is in end April of the following Work Year (WY) (e.g. receive WIS by end April 2025 for work done in 2024), provided that CPF Board has received their assessed Net Trade Income (NTI) after declaring their income to IRAS*; and have contributed to their MediSave by 31 March of the following WY.
Self-Employed Person (SEP) will receive their WIS later (after April of the following WY) if their income declaration and MediSave contribution are made later. Hence, the earlier they declare their income and make the required MediSave contribution, the sooner they will receive the WIS.
*If the Self-Employed Person (SEP) receive a notification to file tax from IRAS, or if they meet the requirement to file tax (i.e. NTI above $6,000 and/or total income above $22,000), they should submit their tax returns directly to IRAS from 1 March to 18 April of the following year of assessment (YA). If no notification is received or the filing requirement is not met, they should e-File their tax returns via myTax Portal between 1 March and 31 October of the following WY.
Platform workers
As a platform worker, they will receive WIS every month from March 2025 onwards.* The table below shows when they will receive the payments.
If they worked in
They will receive the WIS in their bank account or via GovCash
PayNow-NRIC / Bank Crediting
GovCash
Jan
End Mar
1st week of April
Feb
End Apr
1st week of May
Mar
End May
1st week of June
Month x
End of month (x+2)
1st week of the following month (x+3)
*For work done in 2024 and earlier, platform workers receive WIS as SEPs. Please refer to the WIS for self-employed persons for more information.
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