The calculation of your income for Workfare Income Supplement depends on your employment type.  

 

We will calculate your income based on the income declared by your employer(s) for work done in that month, if you or your employer(s) have made CPF contributions. 

 

Employee income is based on the definition of Gross Wages under the CPF Act: 

 

Total Gross Wages = Total Ordinary Wages (OW) + Total Additional Wages (AW) 

  

Where:

OW are wages due or granted wholly or exclusively in respect of an employee's employment in that month, and payable before the due date for payment of CPF contributions for that month e.g. monthly salary. 

  

Wages which are not classified as OW will be AW for the month e.g. annual performance bonus. 

  

To be assessed for WIS, we will calculate your income based on the CPF contributions made by your employer(s) for work done in that month. 

 

 

The WIS you are eligible to receive will be computed based on your Net Trade Income earned in the Work Year (excluding previous years’ losses) that CPF Board receives from IRAS. 

 

 

To be assessed for WIS, we will calculate your income based on the net earnings per month declared by your platform operator, if you or your platform operator(s) have made CPF contributions.