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 will need to 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 full required MediSave contributions:

 

You are required to make MediSave contribution to fulfil the liability under the Self-Employed Scheme (SES). Your MediSave contribution is due 30 days from the date of issuance of the Notice of Computation (NOC) from IRAS or Notice of Contribution from CPF Board.  Estimate how much MediSave to contribute to receive WIS by using the WIS calculator for SEPs.

 

You are not required to pay MediSave contribution under SES. However, in order to qualify for WIS, you will be required to make MediSave contributions within 2 years after the year you worked. E.g. if you worked in 2024, you will need to make the Medisave contributions by 31 December 2026. Please see the following for the required amount of MediSave contribution to qualify for WIS if your NTI is $6,000 or less, according to your age in the year you worked:

 

30 to 34 years	35 to 44 years	45 to 49 years	50 years and above
$240	$270	$300	$315

 

If you have declared your income to IRAS and have yet to receive your NOC from IRAS by 31 January two years after the WY (e.g. by 31 January 2025 for WY2023), you may write to us using your Singpass for the Board to assess your eligibility for WIS. Do note that you must also contribute to your MediSave by the specified timelines to receive WIS.

 

*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.