Management and labor share the labor cost reductions in which of these compensation schemes?
The JSS provides wage support to employers to help them retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. JSS payouts are intended to offset local employees' wages and help protect their jobs. Employers must act responsibly and fairly in using the payouts, taking reference from the tripartite advisory on salary and leave arrangements. Where there is evidence of irresponsible and unfair treatment, employers may be denied employment support (including JSS) and have their work pass privileges curtailed. Please refer to MOM's advisory on Salary and Leave Arrangements Show
Update on Enhanced JSS Support from 22 Nov to 19 Dec 2021 The Government will provide enhanced JSS support for the following sectors from 22 Nov to 19 Dec 2021
Footnotes: Refer to Specific Industries in Tiers and SSIC Codes for more details. 1The tourism sector received Tier 1 JSS support at 30% from 1 Apr – 30 Jun 2021, and 10% from 1 – 21 Jul 2021. Appeal Submission The last date for submitting an appeal was 30 Apr 2022. March 2022 Payout If your company has an existing GIRO arrangement with IRAS or is registered for PayNow Corporate as at 27 Mar 2022, you will receive a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate) in your bank account from 31 Mar 2022. Other employers will receive their cheques from 22 Apr 2022 mailed to their registered business address. As part of the checks for JSS eligibility, a small number of employers will receive letters from IRAS asking them to conduct a self-review of their CPF contributions and to provide declarations or documents to substantiate their eligibility for JSS payouts. Their Mar 2022 payout will be withheld pending the self-review and verifications by IRAS. The payout will only be disbursed after the completion of the review. If your company has been selected for self-review, please refer to Self-review for Eligibility of JSS and JGI for more information. What is the JSS?Introduced in the Unity Budget in February 2020, the Jobs Support Scheme (JSS) provides wage support for employers to retain their local employees (Singapore Citizens and Permanent Residents) during this period of economic uncertainty. All active employers, except for Government organisations (local and foreign) and representative offices, are eligible for the JSS. Under the JSS, the Government co-funds a proportion of the first $4,600 of gross monthly wages1 paid to each local employee up to March 2021. In Budget 2021, JSS was extended by up to 6 months for firms in Tiers 1 and 2 sectors, covering wages paid from April 2021 to September 2021. The level and duration of support each employer receives depends on the sector in which the employer operates. Please refer to ‘How is each payout computed’ for more details. While the subsidies are based on a percentage of employees' monthly wages, employers have the flexibility to allocate the subsidies for their businesses as necessary to keep the business running and to help them continue to retain their employees. 1 Gross monthly wages include employee CPF contributions, but exclude employer CPF contributions. Who qualifies for the JSS?All active employers, except for Government organisations (local and foreign) and representative offices, are eligible for the JSS. Employers in the employer exclusion list are not eligible for the JSS. In order to qualify for JSS payouts, employers are required to make mandatory CPF contributions for their local employees (Singapore Citizens and Permanent Residents) by the stipulated contribution deadlines.
Employer exclusion list
Wages paid to business owners1 or employers trading in their own personal capacity2 will not be eligible for the JSS payout. They will continue to receive the JSS payout for wages paid to their local employees. 1Business owners are defined as follows: a. Sole proprietor of a sole proprietorship 2 Employers trading in their own personal capacity include but are not limited to hawkers who do not have UEN, employers hiring local personal drivers or local domestic helpers, etc. How do I apply for or decline the JSS?Employers do not need to apply for the JSS. IRAS will notify eligible employers by post of the tier of support and the amount of JSS payout payable to them. Declining JSS payouts If you do not require wage support and wish to be excluded from all future JSS payouts, please sign up using the Decline JSS form. To return a JSS payout that you have received, please refer to the following steps below.
How is each payout computed?The base tier of JSS support each employer will receive depends on the sector in which the employer operates. There was also enhanced JSS support provided for the sectors affected by (Heightened Alert) measures from 16 May to 31 August 2021 and from 27 Sep to 19 Dec 2021. Please refer to the Specific Industries in Tiers and SSIC Codes on details for the list of sectors included in the respective tiers.
1The Built Environment sector will receive Tier 1 support for May 2020 to Oct 2020 wages, and thereafter Tier 2 support for Nov 2020 to Jun 2021 wages. This is in line with the phased resumption of construction activities. 2All sectors will receive Tier 1 support for the months of Apr and May 2020 (during the Circuit Breaker). Thereafter, firms that continue to not be allowed to resume operations on-site will continue to receive Tier 1 support until they are allowed to re-open, or until Mar 2021, whichever is earlier. 3Enhanced JSS support was provided for the sectors affected by Phases 2 and 3 (Heightened Alert) measures. Please refer to the Specific Industries in Tiers and SSIC Codes on details. If there are any adjustments to the JSS amount, it will be offset in the next payout (if applicable). IRAS will contact firms to return any outstanding JSS amounts (if applicable). As announced by the Government on 8 April 2021, excess Jobs Support Scheme (JSS) payouts were credited to some businesses in October 2020 due to errors in the reopening dates used to determine the JSS payouts. Affected businesses have been informed directly. Businesses with excess JSS amounts outstanding might have these offset against future JGI, WCS payouts or payouts from other Government schemes if eligible. Please write in to [email protected] if you wish to make payment arrangements to return the excess JSS payout. Employers who engage in criminal activityThe Government has the right to withhold, suspend or deny the disbursement of any JSS payout to an employer if the employer is reasonably suspected or found to: (a) be ineligible to receive a payout; or (b) have carried out or participated in any criminal activity in the course of carrying on its trade or business. If the employer is reasonably suspected or found to have been ineligible or involved in criminal activity at the time any previous payouts were disbursed, the Government also has the right to recover from the employer an amount equal to any payout disbursed, from the time the employer: (a) was ineligible to receive a payout; or (b) first carried out or participated in the criminal activity. Here, “criminal activity” means any activity which, if carried out, is a criminal offence (including but not limited to money laundering or vice-related activities), regardless of whether such activity is related to the JSS. Can I appeal to qualify for higher level of support?The last date for submitting an appeal was 30 Apr 2022. Appeals submitted from 1 May 2022 will not be considered. Abuse of JSSMeasures to Curb JSS AbuseIRAS takes a serious view on any attempt to abuse the scheme. Offenders may have their JSS payouts denied and can be charged under Section 420 of the Penal Code, where they may face up to 10 years of imprisonment and a fine Examples of JSS AbuseWhen ascertaining whether an arrangement is abusive, IRAS will consider all relevant facts and circumstances and conduct in-depth verifications where necessary. Some unacceptable practices include but are not limited to:
Contacting IRASFor employers
If your company had an existing GIRO arrangement with IRAS or was registered for PayNow Corporate before the disbursements, you would have received a payout titled “Jobs Support Scheme” (GIRO) or “GOVT” (PayNow Corporate). All other companies will receive their payouts by cheques mailed to their registered business address. If your company has yet to receive any of the above payouts, please enquire via go.gov.sg/payout. For employees
For other enquiries, please enquire via go.gov.sg/payout or call 1800 352 4728 between 8 a.m. and 5 p.m. from Mon to Fri (peak hours from 11 a.m. to 3 p.m.). As we are currently experiencing a high volume of enquiries, we seek your understanding that the waiting time may be longer than usual. FAQs
2. How will I receive my JSS payout?Payouts will be credited via the following means (in order of priority):
1. I have received a JSS payout but I wish to return it. How do I return the JSS payout received and opt out of all future JSS payouts?Payee: Commissioner of Inland Revenue You must indicate your Business name and purpose (e.g. ABC Pte. Ltd. Decline JSS) under the “Beneficiary Reference / Purpose of Payment / Remittance Information / Payment Details” field to facilitate the processing of your payment. Thereafter, submit a screenshot of the transaction using the Decline JSS form(if you would like to decline future JSS payouts as well) or Payout form (if you are only declining the current payout). If you had received your JSS payout by cheque, please return the cheque indicating “Decline JSS. Name of business” at the back of the cheque. To opt out of all future JSS payouts, please fill in the Decline JSS form. D. Accounting for the JSS
1. When should JSS payouts be recognised as income in my accounts?
2. Do I get taxed on the JSS payout?
3. Will my firm be able to claim full tax deduction on the wages which are co-funded by the JSS payouts?If you pass on the JSS payouts in the form of additional wages or fringe benefits to your employees, then such additional wages or fringe benefits are taxable employment income in the hands of your employees, subject to existing income tax rules. You may claim tax deduction on the additional wages or fringe benefits paid, subject to existing income tax rules.
1. Why are wages of business owners not included in the JSS payout?As announced on 21 Apr 2020, the Government will extend the JSS to cover wages of employees in a company who are also shareholders and directors of the company (shareholder-directors). Wage support for shareholder-directors will only apply to companies registered on or before 20 Apr 2020, and only for the wages of shareholder-directors with Assessable Income of $100,000 or less for Year of Assessment 2019. F. Different tiers of JSS support
1. Why do some sectors get higher levels of support?G. Passing on the JSS
3. Why are JSS payouts made to outsourced service providers not required to be passed on to service buyers when the fees that the service buyers pay cover the staff salaries for the service providers?This is different from the situation of labour suppliers, which are expected to pass on the JSS payouts to their clients. Typically, labour suppliers function like an external recruitment arm of their clients so they are only responsible for providing manpower to their clients, and have no further responsibilities to provide professional management services to their clients. As such, since the key decisions on worker employment rests with the client rather than the labour supplier, the JSS payouts should flow through to the clients to support local employment. The tripartite partners, including relevant sector agencies and associations, have also been publishing Tripartite Advisories (TAs) to guide service buyers and outsourced service providers on measures to adopt to ensure the sustainability of outsourced sectors in view of COVID-19. You can find them at: http://www.mom.gov.sg/covid-19
4. Where employers (e.g. employment agencies, service providers or vendors) pass on the JSS payouts to their clients or service buyers, are the JSS payouts exempt from income tax in the hands of the recipients?If the JSS support is passed on in the form of reduced fees charged If the JSS support is passed on in the form of monetary payment The monetary payment received is taxable in the hands of the recipient (e.g. client or service buyer) as it is revenue in nature. Nevertheless, the recipient may claim tax deduction on the full fees charged by the employer. H. Extension of JSS
1. Why are the subsidy rates reduced?
2. Why are we discontinuing JSS after Dec 2020 for some sectors? How are these sectors identified?Some sectors, such as ICT and Biomedical Sciences, have been managing well and some are even hiring more workers over the past few months. These sectors would be better supported via more targeted measures to ramp up hiring and invest in future growth. As such, we have extended JSS support to these sectors for wages paid up to Dec 2020, before ceasing thereafter. In total, these sectors would receive 14 months of wage support to help them defray business costs and retain workers. That said, we do recognize that not all firms within these sectors are doing well or were classified wrongly. These firms can submit an appeal for consideration. What are the four components of job design?Four job design strategies
The strategies are job rotation, job enlargement, job enrichment, and job simplification.
What is the difference between job enlargement and job enrichment?Job enrichment means improvement, or an increase with the help of upgrading and development, whereas job enlargement means to add more duties, and an increased workload.
What term means that both management and employees strive to meet common objectives a quality of work life b mutual trust C mutual commitment D human resources?Mutual trust means that both management and employee strive to meet common objectives. False. Technology, location, and layout decisions are all possible constraints on the human resource strategy. True. Labor planning determines employment stability.
What type of work schedule that allow employees within limits to determine their own schedules?Flextime is a system that allows employees, within limits, to determine their own work schedules.
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