Jobs Support Scheme
1. What is the Jobs Support Scheme (JSS)?
The Jobs Support Scheme (JSS) provides wage support to employers, to help enterprises retain their local employees (Singaporean Citizens and Permanent Residents) during this period of economic uncertainty. Under the JSS, the Government will co-fund between 25% and 75% of the first $4600 of gross monthly wages paid to each employee in a 10-month period through cash subsidy. Employers will receive three main JSS pay-outs in April, July and October 2020, with a special pay-out in May 2020.
2. How do I know if I am eligible for the Circuit Breaker tier JSS of 75%?
Companies in sectors that are not allowed to resume operations and are currently not operating under a General Exemption, will be accorded the Circuit Breaker tier JSS of 75%.
3. What happens if my company’s SSIC code falls under the permitted list but my primary business activity is not permitted by the Government? Am I still eligible for the Circuit Breaker tier JSS of 75%?
If your primary business activity is not permitted by the Government, you will not be allowed to operate even if your company’s SSIC code falls within the permitted list. In such instance, you can submit an appeal to IRAS to request for the Circuit Breaker tier JSS of 75%.
4. Can I change my company’s SSIC code to be eligible for the Circuit Breaker tier JSS of 75%?
A company who has changed its SSIC code will have to apply for a General Exemption for its case to be reviewed.
5. What would happen if my company has two SSIC codes, a primary and secondary SSIC code? Which one will be referred to in the assessment for the Circuit Breaker tier JSS of 75%?
A company which is not permitted to resume operations will qualify for the Circuit Breaker tier JSS of 75%, regardless of its SSIC code.
6. Will I still be able to receive the base tier JSS if my company has successfully appealed to open and is granted the General Exemption?
Yes. Companies that are operating under a General Exemption will not be eligible for the Circuit Breaker tier JSS of 75% but will continue to receive the base tier JSS.
Companies can log in to myTax portal: https://mytax.iras.gov.sg/ESVWeb/default.aspx to check the JSS tier that they qualify for.
7. Can a company that had been granted General Exemption appeal to cancel their General Exemption to qualify for the Circuit Breaker tier JSS of 75%?
You may write to covid_gobusiness@mti.gov.sg to submit a request.
8. I run a multi-outlet company. Only certain outlets of my company are allowed to resume operations. Would I still be eligible for the Circuit Breaker tier JSS of 75%?
No. Multi-outlet companies with certain outlets in operation, will not be accorded the Circuit Breaker tier JSS of 75% for as long as certain parts of their companies are allowed to operate.
If you would like to make an appeal to IRAS, please click here.
9. I run a restaurant and is allowed partial resumption of business activities (ie. opened only for takeaway and delivery). Am I still eligible to receive the Circuit Breaker tier JSS of 75%?
No. Companies allowed to operate with restricted services will only receive the base tier JSS.
10. My company has different subsidiaries. Some of which fall under sectors which are allowed to open while others have to remain closed. Can I still qualify for the Circuit Breaker tier JSS of 75%?
A company is eligible for the 75% Circuit Breaker tier JSS based on whether it is permitted to resume operations. As long as a company with a specific UEN has activities which have been permitted to operate, the company with that UEN will not qualify for the Circuit Breaker tier JSS of 75%.
11. My company has different subsidiaries. If I cross-deploy my workers across the different UENs, am I still eligible for the Circuit Breaker tier JSS of 75%?
The JSS is tied to the payroll of workers for the qualifying UEN. Please approach IRAS to review the details of your case.
12. My company is in a sector which is allowed to resume operations but prefers to remain close. Can I still qualify for the Circuit Breaker tier JSS of 75%?
Companies that have chosen to remain closed even though they are allowed to resume operations will not qualify for the Circuit Breaker tier JSS of 75%.
13. My company is in a sector which is allowed to resume operations but needs to remain close to comply with my landlord’s operations. Can I still qualify for the 75% Circuit Breaker tier JSS?
As long as a company’s activities are permitted to operate, its non-operation due to its alignment with its landlord’s operations, will not qualify it for the Circuit Breaker tier JSS of 75%.
If you would like to make an appeal to IRAS, please click here.
14. Are retail companies which do not fall in the list of permitted services, but are conducting online sales eligible for the 75% Circuit Breaker tier JSS?
Retail companies which are only allowed to reopen in Phase 2, and are not operating in Phase 1, will qualify for the Circuit Breaker tier JSS of 75%, regardless of whether they conduct online retail sales.
However, online retail companies (SSIC 47910) which is on the list of Permitted Services, are allowed to resume operations and are not eligible for the Circuit Breaker tier JSS of 75%.
15a. I had earlier received a General Exemption to operate. However, I was unable to resume operations as my workers were on SHN and unable to work. Is my company still eligible for the Circuit Breaker tier JSS of 75%?
15b. My company is allowed to operate (either in Permitted List or has a General Exemption to operate) but cannot do so as my workers have not been released from the dorms. Is my company still eligible for the Circuit Breaker tier JSS of 75%?
You may wish to submit an appeal to IRAS to review the circumstances of your case.
16. My company was not allowed to resume operations in Phase 1, was subsequently allowed to operate under a General Exemption, and now have our General Exemption rescinded. Do we qualify for a pro-rated Circuit Breaker tier JSS of 75%?
You may wish to write in to covid_gobusiness@mti.gov.sg to review your case.
17. How can I check the base tier of JSS I qualify for?
Companies can log in to myTax portal: https://mytax.iras.gov.sg/ESVWeb/default.aspx to check the JSS tier that they qualify for.
You may also refer to the guidelines on self-check on the IRAS website: https://www.iras.gov.sg/irashome/e-services/other-taxes/jobs-support-scheme–jss-/