Uplifting Employment Credit

Who qualifies

• The employee must be a Singapore Citizen or Permanent Resident earning a monthly wage below $4,000.
• The employee must have been released within three years prior to employment.
• The employer must have made timely CPF contributions for the employee.
• Wages paid to business owners (sole proprietors, partners, and persons who are both shareholder and director of a company) or to employers trading in their own personal capacity are not eligible, even if CPF contributions were made.
• Local government agencies, International Organisations and businesses not registered in Singapore do not qualify.

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%.

Up to 20% of the employee's monthly income. IRAS states the payout is 20% of wage for a monthly wage of $3,000 or less, and $2,400 - (0.6 x wage) for a monthly wage above $3,000 and below $4,000.

Recorded cap: S$600.

Capped at $600 per month for each employee, for the first nine months of employment.

Payment: Paid as a percentage of salary over time.

How to apply

Employers using Yellow Ribbon Singapore, ISCOS, or contracted halfway houses do not need to apply; other employers of ex-offenders apply to IRAS through go.gov.sg/applyUEC.

The scheme page gives the application route and deadline but does not name upload documents; the official user guide names UEN/NRIC/FIN as input for eligibility and breakdown services.

1. Identify whether the employer qualifies for automatic payout through an approved partner or needs to apply directly.
2. For direct applications, submit the UEC application to IRAS through go.gov.sg/applyUEC by the annual closing date.
3. Ensure GIRO or PayNow Corporate is available for payout crediting.
4. Receive IRAS notification and payout according to the annual payout schedule.

Before applying

• The ex-offender must be hired within the qualifying period and meet the local citizenship, income, and release-period conditions.
• Direct applications for ex-offenders hired in a year close on 31 January of the following year.

Processing time: The UEC payout for wages paid from January to December is disbursed in May of the following year.

Claiming support

No post-award claim is required. IRAS disburses the payout after automatic assessment or a direct application. Employers may complete the UEC appeal form within 2 months from the month of payout, decline future payouts, or return a payout by bank transfer.

Appeals for a May payout must be completed by 31 July.

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

Application window: The scheme applies to ex-offenders hired from April 2023 to December 2028 (extended to 2028 at Budget 2025). Direct applications for ex-offenders hired in each year close on 31 Jan of the following year; the page states no single calendar closing date.