MUP is applicable for all Operationally Ready National Service (ORNS) activities except IPPT, NS FIT and mobilisation. Your MUP will be calculated based on your chosen claim option:

1) (Default) Income Tax Option: Based on the trade income in your Notice of Assessment (NOA) from IRAS for the year of ORNS activity. MINDEF/MHA will retrieve your income data from IRAS, upon your consent. If the NOA for the year of ORNS activity is not available, a provisional MUP amount will be auto-generated using your latest available NOA. Any difference will be topped up or recovered from you subsequently when the NOA for the year of ORNS activity becomes available (e.g., NOA 2024 for income earned in 2023).

2) Average Income Option: Based on the net self-employment income for the six months immediately before your ORNS activity. You will need to submit a MUP claim with supporting documents via the 'NSmen Payments' eService together with supporting documents.

3) Replacement Option: Based on the fees paid to stand-in doctors, dentists or transport drivers engaged to cover your duties for the duration of your ORNS activity.

You will need to submit a MUP claim with supporting documents via the 'NSmen Payments' eService together with supporting documents. Please view sample calculations on the OneNS Portal.