How is my income calculated for the Workfare Income Supplement (WIS)?
To be assessed for Workfare Income Supplement, we will calculate your income based on the CPF contributions made by your employer(s) for work done in that month.
A Singapore Government Agency Website
To be assessed for Workfare Income Supplement, we will calculate your income based on the CPF contributions made by your employer(s) for work done in that month.
You will receive the cash portion of Workfare Income Supplement (WIS) via your PayNow-NRIC-linked bank account. To check your PayNow-NRIC-linked bank account details, please approach your bank.
If you do not have a PayNow-NRIC-linked bank account with a PayNow-GIRO-participating local or foreign bank in Singapore but have provided your DBS/POSB, OCBC or UOB bank account to the Government previously, you will receive your cash portion of WIS via bank transfer. You can check and update your bank account details registered with us by logging in to our e-services with your Singpass.
Otherwise, the amount will be credited to you via GovCash. GovCash is a payment mode that allows Singaporeans to receive their benefits from Government agencies more quickly and conveniently. You are encouraged to link your NRIC to PayNow with a PayNow-GIRO-participating local or foreign bank in Singapore to receive your benefits earlier*.
*If you have linked your NRIC number to your bank account after the 16th of the month or submitted your bank account details after the 14th of the month, your updates will only be effective in the following month.
Currently, the minimum withdrawal amount at the ATMs is $10. Hence, GovCash withdrawals can also be made in $10 denominations. If the balance in your GovCash is less than $10, you can accumulate your balance monies before your next withdrawal. Alternatively, you can also transfer the balance to your PayNow NRIC-linked bank account or utilise them to make payments at any merchants with PayNow/NETS QR code, or transfer to your friends by scanning the PayNow QR code using the LifeSG mobile app.
The Workfare Income Supplement (WIS) scheme supplements the income and CPF savings of lower-income Singaporeans, and encourages them to enter and remain in the labour market.
You will not receive WIS if you are not working. If you require assistance in looking for a job, or are seeking more information on training and skills upgrading under the Workfare Skills Support (WSS) scheme, please contact the Workforce Singapore (WSG) hotline at 6883 5885 or visit their website.
Contract / part-time employees are eligible for the Workfare Income Supplement (WIS) if they meet the WIS eligibility criteria.
We can only credit your Workfare payment to you via your PayNow- NRIC-linked bank account. NRIC is an unchanged proxy issued by the Government, compared to mobile numbers which may be easily changed. To ensure that the money is credited to the correct recipient’s bank account, only NRIC will be accepted as the proxy for government benefits via PayNow.
Eligible Singaporeans who have linked their NRIC to PayNow, with a PayNow-GIRO-participating bank, will receive the benefits in this bank account.
The Workfare Income Supplement (WIS) scheme was introduced in 2007 as a permanent feature of Singapore's social security system. The support is targeted at lower-wage Singaporean workers whose earnings are in the bottom 20% of the working population, with some support to those slightly above, and is reviewed regularly to ensure that it meets the needs of Singaporeans.
You will be eligible for the Workfare Income Supplement (WIS) scheme if you:
i. are a Singapore Citizen;
ii. are at least 30 years old or older on 31 December of the Work Year or are a person with disability of any age;
iii. earn a gross monthly income1 of at least $5002, but not more than $2,500 for the month worked and in the past 12 months3 (average gross monthly income) as an employee; or have an average monthly income of at least $500, but not more than $2,500 as a Self-Employed Person (SEP).
If you are an SEP, you are also required to declare your Net Trade Income (NTI) and make your MediSave contributions to be eligible for WIS.
iv. live in a property with an annual value4 of $21,000 and below from Work Year 2024 ($13,000 and below for WY2023), assessed as at 31 December of the preceding year;
v. own not more than one property; and
vi. if you are married,
For work done in Work Year 2022 and earlier:
You will be eligible for Workfare Income Supplement (WIS) scheme if you:
i. are a Singapore Citizen;
ii. are at least 35 years old as of 31 December of the Work Year;
iii. and earned a gross monthly income1 of not more than $2,300 for the month worked and in the past 12 months3 (average gross monthly income) as an employee; or had an average monthly income of not more than $2,300 as a Self-Employed Person (SEP).
If you are an SEP, you are also required to declare your Net Trade Income (NTI) and make your MediSave contributions to be eligible for WIS.
iv. live in a property with an annual value4 of $13,000 and below, assessed as at 31 December of the previous year;
v. own not more than one property; and
vi. if you are married,
Please refer to this link to find out your WIS eligibility status. WIS will be enhanced in 2025. For the updated eligibility criteria from 2025, please refer to our FAQs here.
1Includes basic salary and extra wages such as overtime pay, commissions and bonuses
2Persons with disabilities, workers who qualify for ComCare Short-to-Medium-Term Assistance and caregivers of care recipients (generally include caregivers residing with care recipients who are medically certified to have permanent moderate to severe disabilities) will qualify for concessionary WIS, even if they earn less than $500. Eligible caregivers have started receiving concessionary WIS for Work Year 2023 onwards.
3Defined as income earned in the past 12-month period ÷ Total number of months worked in the past 12-month period
4Annual value is the estimated gross annual rent of the property if it were to be rented out, excluding furniture, furnishings and maintenance fees. It is determined based on estimated market rentals of similar or comparable properties.
The enhancements to WIS, which will take effect from 2025 onwards, are as follows:
i. Qualifying monthly wage cap raised from $2,500 to $3,0001. This takes into account wage growth of Singaporeans.
ii. Higher annual WIS payments of up to $4,900. Payments depend on age and wages, and have been enhanced across all age bands. Eligible employees can receive up to $4,900 per year in payments, compared to $4,200 per year today (refer to table below). Older workers and all persons with disabilities will continue to receive the highest payments. The payments for self-employed persons are set at two-thirds of employee payments and will be correspondingly increased.
1 In addition, the worker must earn an average gross monthly wage of not more than $3,000 in the past 12 months.
Maximum Annual Workfare Payment for Employees*
Age Band
(For Work Done from 1 Jan 2023)
(For Work Done from 1 Jan 2025)
30-34
$2,100
$2,450
35-44
$3,000
$3,500
45-59
$3,600
$4,200
60 & above
$4,200
$4,900
All persons with disabilities
$4,200
$4,900
* The payment amounts depend on actual wages. The payments for self-employed persons are set at two-thirds of employee payments.
If you are an employee, you do not need to do anything. Your eligibility for Workfare Income Supplement (WIS) will be automatically assessed based on the CPF contributions* made by your employer.
If you are a Self-Employed Person (SEP), you will need to:
• declare your Net Trade Income (NTI) from Work Year 2023 to the Inland Revenue Authority of Singapore (IRAS). If you receive a notification (via letter/form/SMS) to file tax from IRAS, or you 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 you do not receive a notification from IRAS or do not meet the requirement to file tax, you may declare your 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
• make the required MediSave contributions.
*Under the CPF Act, employers must contribute CPF if their employees earn more than $50 a month, regardless of whether the employee is employed on a permanent, part-time, contract or casual basis. If your employer is not contributing CPF on your behalf, please approach your employer to clarify on the discrepancies. If your employer does not provide you with a satisfactory response, you can lodge a report with CPF Board.
The Workfare Income Supplement (WIS) depends on your age and wages. You may use the online WIS calculator to estimate the amount of WIS you will receive.
If you are employed
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.If you are 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.WIS will be enhanced in 2025. For the enhanced WIS payment quanta, please refer to our FAQs here.
If you are an employee, you will receive 60% of your Workfare Income Supplement (WIS) in CPF contributions and the remaining 40% in cash.
A higher proportion is credited into your Special/Retirement and MediSave Accounts to boost your retirement and healthcare savings, as savings in these accounts earn up to 5% per annum if you are below 55, and up to 6% per annum if you are 55 or above.
You can refer to the table below on the allocation of the WIS CPF into the three accounts, according to the age bands*.
Age (Years)
Ordinary Account
MediSave Account
Special/ Retirement Account
35 & below
30%
35%
35%
Above 35 - 45
29%
37%
34%
Above 45 – 50
28%
38%
34%
Above 50 – 55
25%
38%
38%
Above 55 – 60
43%
45%
11%
Above 60 – 65
21%
64%
15%
Above 65
8%
84%
8%
If you are a self-employed person, you will receive 90% of your WIS in your MediSave Account and the remaining 10% in cash.
* Figures may not add up due to rounding.
You will receive Workfare Income Supplement (WIS) for every month that you work. The payment will be made two months after the month of work. You are encouraged to link your NRIC to PayNow with the participating banks to receive your benefits earlier.
If you do not have a PayNow-NRIC bank account but have provided your bank account number to the Government previously, you will receive your benefits via bank transfer. If you do not have a bank account, the benefits will be credited to you via GovCash. Please see the examples below:
If you worked in You will receive the WIS in your bank account or via GovCash in 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)You may login to our e-services with your Singpass to check your payment details after the payment has been made to your bank accounts or via GovCash.
If you are an eligible Self-Employed Person (SEP), you will receive WIS once a year for work done in the preceding work year. The earliest payment for SEPs for a particular Work Year (WY) will be in end April of the following work year, provided you have declared your income and contributed to your MediSave by the following WY.
The Workfare Income Supplement (WIS) scheme is only for Singaporean lower-wage workers. If you require financial assistance, please contact the ComCare hotline at 1800-222-0000, or email Ask_SSO@msf.gov.sg.
The Workfare Income Supplement (WIS) scheme supports lower-wage Singaporean workers’ income and retirement savings via cash and CPF contributions. To ensure that the WIS scheme remains fair, the excess WIS (both the cash and CPF portions) will be recovered from future WIS payment(s) that the worker may receive.
For fraudulent cases, the recovery will be carried out immediately after the worker’s conviction or before conviction if the worker offered restitution in writing. Cash refund in lieu of CPF will be required if there are insufficient balances in the worker’s CPF accounts. Interest accrued on the outstanding cash amount may also be recovered. The worker will be issued a Notice to Attend Court if the WIS payments are not refunded.