The government has these three schemes to support the employment of senior workers, ex-offenders and persons with disabilities respectively.

a) The Senior Employment Credit (SEC)
b) The Uplifting Employment Credit (UEC)
c) The Enabling Employment Credit (EEC)

These schemes were slated to expire after 31 December 2025. However, the government, in Budget 2025, has made extensions to these schemes.

 

A) Extension of the Senior Employment Credit (SEC)

The SEC provides employers with wage offsets when hiring Singaporean workers aged 60 and above and earning up to SGD$4,000 a month. The government will extend the SEC till 31 December 2026. As the re-employment age will be increased to 69 years old in 2026, the government will also raise the qualifying age for SEC to 69 years old. As such, the SEC Wage Support is as follows:

 

Wage Support in 2025

Age: 60-64, Wage Support: Up to 2%
Age: 65-67, Wage Support: Up to 4%
Age: 68 and above, Wage Support: Up to 7%

 

Wage Support in 2026

Age: 60-64, Wage Support: Up to 2%
Age: 65-68, Wage Support: Up to 4%
Age: 69 and above, Wage Support: Up to 7%

 

B) Extension of Uplifting Employment Credit (UEC)

The UEC provides employers with wage offsets when hiring local ex-offenders earning below $4,000 a month, and released within 3 years prior to employment. The government will extend the UEC till 31 December 2028.

The extended UEC will provide employers with a wage offset of up to 20% of the local ex-offenders’ wages for the initial 9 months of employment. This is capped at $600 per month per employee.

 

C) Extension of Enabling Employment Credit (EEC)

The EEC provides employers with wage offsets when hiring local employees with disabilities aged 13 and above earning below $4,000 a month. The government will extend the EEC till 31 December 2028.

This is the wage support from 2026 to 2028

The permanent wage offset is up to 20% of wages, capped at $400 per month per employee.

The additional time-limited wage offset for persons with disabilities who have not been in work for at lease six months is up to 20% of wages, capped at $400 per month per employee.

 

 

If you need any assistance or more information on any of these schemes, you can contact the Raffles Corporate Services tax and grant advisory team at [email protected].

 

Yours sincerely,

The editorial team at Raffles Corporate Services