Enabling Employment Credit

Who qualifies

• EEC applies where the employer hires local persons with disabilities (Singapore Citizens/PRs) aged 13+, earning a monthly wage below $4,000, with timely CPF contributions made for the employee.
• The PwD must be supported by SG Enable; covered disabilities are autism, intellectual disability, physical disability, deafness/hard of hearing, and visual impairment.
• Wages paid to business owners (sole proprietors, partners, shareholder-directors) or persons trading in their own personal capacity are not eligible.
• Local government agencies, International Organisations and businesses not registered in Singapore do not qualify.
• An employee eligible for EEC is not eligible for SEC (not stackable).

What it funds

• Recruiting, salary support, job redesign, career conversion

Costs covered: External payment tied to a hire's salary (offsets).

Maximum support: up to 20%.

EEC pays 20% of monthly wage for employees earning <=$2,000; a flat $400 for wages >$2,000-$3,000; ($1,600 - 0.4 x wage) for wages >$3,000-<$4,000. If the PwD was not employed for the past 6 months, the employer receives the same additional offset, up to 20% and capped at $400 monthly, for the first 9 months.

Recorded cap: S$400.

Monthly cap per employee; the additional offset is separately capped at $400 per month for the first 9 months.

Payment: Paid as a percentage of salary over time.

How to apply

Employers do not need to apply. IRAS notifies eligible employers and automatically credits the payout through GIRO or PayNow Corporate.

The official page and user guide name an eligibility checker and payout-breakdown request; they do not name any upload document for the payout.

1. Check the payout eligibility using the SEC/EEC/CTO Payout Eligibility Checker & Breakdown Request digital service on myTax Portal.
2. Ensure a GIRO arrangement or PayNow Corporate account is available for the payout.
3. View the IRAS notification in the post or myTax Portal and wait for automatic disbursement.

Before applying

• The employer must be eligible for the payout.
• The employer must have GIRO or PayNow Corporate set up to receive the payout.

Processing time: Payouts for wages paid from January to June are received in September; payouts for wages paid from July to December are received in March the following year.

Claiming support

No post-award claim is required; IRAS automatically disburses the payout. An employer who believes it should have qualified may complete the EEC appeal form and email it to SEC_EECAppeal@iras.gov.sg.

Employers have up to 2 months from the month of payout to appeal; for a March payout, the deadline is 31 May.

Contact: https://go.gov.sg/askpayout

Application window: The EEC is available until 2028. The page announces a September 2026 payout but there is no application window.