Receiving Workfare Income Supplement (WIS) depends on your employment type.  

 

 

There is no action required from you. Your WIS eligibility will be automatically assessed based on the income declared by your employer(s) for work done in that month, provided you/your employer has made CPF contributions.  

 

 

You will need to: 

(i) declare your Net Trade Income (NTI) to the Inland Revenue Authority of Singapore (IRAS).  

 

If you receive a notification from IRAS (via letter/form/SMS) to file your tax, or you meet the requirement to file (i.e. NTI above $6,000 and/or Total Income above $22,000), please submit your tax return directly to IRAS. The income tax filing period is from 1 March to 18 April each year. 

  

If you do not receive a notification from IRAS or do not meet the requirement to file tax, please e-File your tax return to IRAS via  myTax Portal, from 1 March to 31 October of the following Work Year (WY).  

 

There is no need to file separate declarations with CPF Board. Once IRAS has assessed your income for the year, your assessed NTI will be transmitted to the Board. You can check your updated NTI records by logging in to the Self-employment dashboard with your Singpass. 

 

If you have declared your income to IRAS and have yet to receive your Notice of Computation (NOC) from IRAS by 31 January two years after the WY (e.g. by 31 January 2026 for WY 2024), you may write to us  to assess your eligibility for WIS. Do note that you must also contribute to your MediSave by the specified timeline to receive WIS. 

  

(ii) make the full required MediSave contributions: 

  

Self-employed persons (SEPs) are required to contribute to their MediSave Accounts as they do not receive employer contributions. Regular Medisave contributions are crucial to building sufficient savings for future healthcare needs.

 

The MediSave contribution required to qualify for WIS is based on your NTI earned in the WY excluding any losses from previous years. CPF Board receives this NTI from IRAS. This amount may differ from the MediSave contributions you are required to make as a self-employed person under the Self-Employed Scheme (SES) as those contributions may be adjusted based on previous years’ losses or excess MediSave contributions. 

 

You can refer to the following sources for the MediSave contribution that you need to make to qualify for WIS: 

 

(i) WIS e-services: Log in to the WIS e-services with your Singpass to check your MediSave liability payable. 

(ii) WIS calculator: Estimate MediSave payable using the WIS calculator for SEPs. 

 

 

You will need to meet the eligibility criteria for concessionary WIS if your NTI is less than $6,000. Please refer to the concessionary WIS eligibility criteria for more details. 

 

If your NTI is $6,000 and below, you are not required to pay MediSave contribution under the SES. To qualify for WIS, you will be required to make MediSave contributions within two years after the year you worked. For example, if you worked in 2024, you will need to contribute to Medisave by 31 December 2026. Please see the following for the required amount of MediSave contribution to qualify for WIS, 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

 

Contributions made each month will be updated in WIS e-Services on the 9th working day of the following month.  

  

 

There is no action required from you. Your eligibility for WIS will be automatically assessed based on the net earnings per month declared by your platform operators, if you/your platform operator(s) have made CPF contributions.