Singapore Workfare Income Supplement (WIS) Calculator 2026 — CPF Board Work Year 2025 Payout, S$4,900 Maximum, 40% Cash + 60% CPF Allocation, Employee vs SEP vs Platform Worker Comparison, CPF OA/SA/MA Split and Workfare Skills Support S$800 Annual Bonus

YOUR WIS AMOUNT DEPENDS ON YOUR AGE AND EMPLOYMENT TYPE. For Work Year 2025 (paid in 2026), the maximum annual WIS for employees is: Age 30 to 34: S$2,450. Age 35 to 44: S$3,500. Age 45 to 59: S$4,200. Age 60 and above: S$4,900. Persons with disabilities: S$4,900 (same as the 60 and above tier, regardless of age). For self-employed persons, the maximum is approximately half the employee rate at each age band. Employees receive 40% of their WIS in cash and 60% as CPF contributions. Self-employed persons and platform workers receive 10% in cash and 90% into their MediSave account. In addition to WIS, eligible workers can receive up to S$800 per year in Workfare Skills Support (WSS) training allowance, bringing the total annual support package to as high as S$5,700 for older employees.

WIS ELIGIBILITY REQUIREMENTS FOR WORK YEAR 2025 (PAYABLE IN 2026): (1) Singapore Citizen only. Permanent Residents, EP holders, S Pass holders, and foreigners are not eligible. (2) Age 30 and above. Persons with disabilities are eligible at any age and receive payout at the highest (60+) age band rate. (3) Gross monthly income between S$500 and S$3,000 per month, or a 12-month average not exceeding S$3,000. The income ceiling was increased from S$2,500 to S$3,000 from Work Year 2025. (4) Live in a property with Annual Value (AV) not exceeding S$21,000. You can check your property AV at iras.gov.sg. (5) Own no more than one property. (6) If married, your spouse must have an assessable income not exceeding S$70,000. Employees are assessed automatically based on CPF contribution records. Self-employed persons must declare income to IRAS and make full MediSave contributions to receive WIS.

FOR EMPLOYEE WIS RECIPIENTS, the 60% CPF component of WIS is allocated across the three CPF accounts based on an age-banded table set by CPF Board. The allocation rates ensure that older workers receive proportionally more in MediSave (for healthcare) and less in OA (as housing needs reduce with age). Key age bands: Under 35: OA 30%, MA 35%, SA 35%. Ages 35 to 44: OA 29%, MA 37%, SA 35%. Ages 45 to 49: OA 27%, MA 37%, SA 37%. Ages 50 to 54: OA 24%, MA 36%, SA 40%. Ages 55 to 59: OA 41%, MA 44%, SA 15%. Ages 60 to 64: OA 19%, MA 60%, SA 21%. Ages 65 to 69: OA 7%, MA 79%, SA 14%. Age 70 and above: OA 5%, MA 85%, SA 10%. Note that for workers aged 55 and above, the Special Account transitions to the Retirement Account (RA). Self-employed persons and platform workers receive all 90% of their WIS CPF into MediSave only, with no OA or SA allocation.

PAYMENT SCHEDULE VARIES BY EMPLOYMENT TYPE: EMPLOYEES AND PLATFORM WORKERS: Receive WIS monthly, approximately 2 months after the month of work. For example, WIS for January work is typically received in March. Payments are made automatically based on CPF contribution records submitted by employers. The cash portion goes to the bank account linked to your NRIC via PayNow. The CPF portion is credited directly to your CPF accounts. SELF-EMPLOYED PERSONS (SEPs): Receive WIS once a year (lump sum), earliest by end April of the following year. For example, WIS for Work Year 2025 is received by end April 2026, provided you have declared income to IRAS and made full MediSave contributions by 31 March 2026. If you complete these requirements after 31 March, you receive WIS within 2 months of completing all requirements. The earlier you declare income and pay MediSave, the earlier you receive your WIS. To receive WIS payments quickly, ensure your PayNow is linked to your NRIC through your bank.

YES, SELF-EMPLOYED PERSONS (SEPs) INCLUDING FREELANCERS, SOLE PROPRIETORS, AND INDEPENDENT CONTRACTORS are eligible for WIS provided they meet all eligibility criteria (Singapore Citizen, age 30+, net trade income S$500 to S$3,000 per month average, property AV below S$21,000, own at most one property). CRITICAL REQUIREMENT FOR SEPs: Unlike employees who are assessed automatically, SEPs must: (1) Declare their net trade income (NTI) to IRAS for the work year by the income tax filing deadline (typically 18 April of the following year). (2) Make full MediSave contributions based on their assessed NTI, within 2 years of the work year. Both conditions must be met before WIS is paid. SEPs who miss the income declaration deadline can still receive WIS if they declare and pay MediSave within 2 years. However, the earlier both are completed, the faster the WIS payout arrives. Platform workers who work for Grab, foodpanda, and other platforms under the Platform Workers Act 2025 are now classified and paid WIS as employees from Work Year 2025, with monthly payouts and CPF contributions.

WIS IS ASSESSED BASED ON YOUR ACTUAL CPF CONTRIBUTION RECORDS FOR THE WORK YEAR. If you work only part of the year, you receive WIS only for the months in which qualifying CPF contributions were made (for employees) or proportional to your declared income (for SEPs). For employees: WIS is paid monthly, 2 months after each qualifying month of work. If you work for 6 months and are unemployed for 6 months in the same year, you receive WIS for the 6 working months only. For SEPs: WIS is calculated on your total NTI for the year, then paid as a lump sum. If your total annual NTI divided by 12 falls below S$500, you may not qualify. If it exceeds S$3,000 per month average, you also do not qualify. For workers with variable income across the year, the 12-month income average is used to assess eligibility, not any single month. This means a worker earning S$1,500 some months and S$4,000 other months may still qualify if the 12-month average does not exceed S$3,000.

THE WORKFARE SKILLS SUPPORT (WSS) SCHEME IS AN ADDITIONAL GOVERNMENT PROGRAMME available to WIS-eligible workers that provides training allowances and course subsidies to help lower-wage workers upgrade their skills. KEY WSS BENEFITS: Training allowance of up to S$800 per year for attending approved courses. Higher course fee subsidies of up to 95% for eligible workers (versus 50 to 70% for non-WIS workers). This compares to the standard SkillsFuture course subsidies. WSS training allowance is separate from and in addition to WIS cash payouts. Eligible courses must be approved by SkillsFuture Singapore (SSG) and tagged for WSS eligibility on the MySkillsFuture portal. Combined benefit: a WIS-eligible 52-year-old employee earning S$1,800/month receives maximum annual WIS of S$4,200 plus S$800 in WSS, totalling S$5,000 in annual government support. Over 5 years, this amounts to S$25,000 in total support from WIS and WSS combined. The combination of income supplement (WIS) and skills upgrading support (WSS) reflects the Singapore government approach of rewarding employment while helping workers increase their earning potential.

NO. WIS PAYMENTS ARE NOT TAXABLE INCOME IN SINGAPORE. The cash component of WIS does not need to be declared on your income tax return (Form B or Form IR8A) and is not included in your chargeable income for any Year of Assessment. IRAS has confirmed that WIS is a government supplement, not employment income. The CPF contributions made through WIS follow standard CPF rules: they go into your OA, MA, and SA accounts and are subject to the same withdrawal rules as regular CPF contributions. These CPF contributions do not attract income tax when contributed. For self-employed persons, the WIS cash received does not affect your Net Trade Income calculation, your MediSave obligation, or your income tax assessment. The tax-free nature of WIS means the effective value of WIS is the gross amount received, with no income tax reduction. This makes WIS particularly valuable as a supplement compared to an equivalent salary increase that would attract progressive income tax.

FROM WORK YEAR 2025 ONWARDS, PLATFORM WORKERS (GRAB DRIVERS, DELIVERY RIDERS ON FOODPANDA AND DELIVEROO, TASK WORKERS ON FASTGIG, ETC.) ARE TREATED AS EMPLOYEES FOR WIS PURPOSES rather than as self-employed persons. This is a significant change from the previous treatment where platform workers received WIS as SEPs. The new treatment means: Platform workers eligible for WIS now receive 40% cash and 60% CPF (like employees), instead of the previous 10% cash and 90% MediSave structure for SEPs. Platform workers receive monthly WIS payments (with a 2-month lag) rather than the annual lump-sum payment that SEPs receive. The operator (Grab, foodpanda, etc.) makes CPF contributions on behalf of the platform worker, and WIS is assessed based on those CPF records. Platform workers born in 1995 or later were mandated into this structure from 1 January 2025. Workers born 1984 to 1994 joined from 1 January 2026. Workers born before 1984 can opt in voluntarily. The net result: eligible gig economy workers receive substantially better WIS under the employee structure, with monthly payouts and full CPF (OA+SA+MA) allocation rather than MediSave only.

WIS REQUIRES THAT YOUR PROPERTY (WHERE YOU RESIDE) HAS AN ANNUAL VALUE (AV) OF S$21,000 OR BELOW. Annual Value is a IRAS assessment of the estimated annual rental value of a property, not the market value or purchase price. It is used by the Singapore government as a proxy for wealth and housing quality. For HDB flats, the Annual Value is generally well below S$21,000. For private condominiums and landed properties, the AV may exceed the S$21,000 threshold. You can check your property AV at mytax.iras.gov.sg under “View Property Tax”. Important: the property check applies to the property you live in, not properties you invest in or rent out. However, the separate rule that you must own no more than one property still applies regardless of AV. If you own two properties (even if both have AV below S$21,000), you are ineligible for WIS. If you are renting and do not own any property, you would be assessed on the AV of the property you rent, which your landlord can confirm.

YES. WIS IS BASED ON YOUR TOTAL INCOME FROM ALL EMPLOYMENT COMBINED. If you work multiple part-time jobs and receive CPF contributions from multiple employers, all CPF records are combined to assess your eligibility and calculate your WIS amount. However, there is a restriction: employees who receive CPF contributions from three or more employers simultaneously may face additional verification. More practically: if your total combined monthly income from all jobs exceeds S$3,000 on average, you do not qualify for WIS. Part-time workers earning below the LQS (Local Qualifying Salary of S$1,800) who work for employers and receive CPF contributions on their part-time wages are still eligible for WIS if the total income meets WIS criteria. The WIS income range (S$500 to S$3,000 per month) means WIS is specifically designed for lower-wage workers, so workers who increase their income above S$3,000 through additional jobs or promotions will exit WIS eligibility but typically at a net income gain.

WIS CASH PAYMENTS ARE MADE TO YOUR BANK ACCOUNT VIA PAYNOW LINKED TO YOUR NRIC. This is the default and fastest payment method for government disbursements in Singapore. To ensure you receive WIS without delay: (1) Log in to your bank mobile app or internet banking. (2) Link your NRIC number to PayNow (this is separate from linking your mobile number). (3) Confirm the PayNow-NRIC link is active before your WIS payment date. If you have not linked PayNow to NRIC, CPF Board will send a GovCash notification and you can collect cash at selected OCBC ATMs using your SingPass app. As a last resort, if neither PayNow nor GovCash is accessible, CPF Board will send a cheque to your registered address. The PayNow-NRIC method is strongly recommended as it ensures automatic, fast, and secure receipt of WIS cash payments. Linking takes approximately 5 minutes through your bank app and is a one-time setup that benefits all future government payments including CDC vouchers and Assurance Package payouts.

IF YOUR GROSS MONTHLY INCOME EXCEEDS S$3,000, OR YOUR 12-MONTH AVERAGE EXCEEDS S$3,000, YOU ARE NO LONGER ELIGIBLE FOR WIS for that work year. The scheme is targeted at lower-wage workers in the bottom 20% of earners. There is no partial payment for income slightly above the threshold: once you exceed S$3,000 per month average, WIS eligibility ends entirely for that period. For employees, this assessment happens automatically as CPF Board tracks your monthly CPF contribution records. If some months are below and some are above S$3,000, CPF Board uses the 12-month rolling average to determine the months for which you qualify. For self-employed persons, the 12-month average NTI is used. Important note: the income ceiling was raised from S$2,500 to S$3,000 from Work Year 2025, meaning approximately 100,000 additional workers who previously earned too much for WIS now qualify. If you were earning S$2,600 and not receiving WIS before 2025, you may now be eligible. Check your eligibility using this calculator or at cpf.gov.sg/wis.

FOR WORKERS AGED 55 AND ABOVE, the WIS CPF component (60% of total WIS for employees) is allocated with a higher proportion going to the Retirement Account (RA) rather than the Special Account. The CPF Board allocation table redirects SA contributions to the RA for those above 55, since the SA is operationally closed at 55 and funds are transferred to RA. For workers on CPF LIFE who are already receiving monthly CPF LIFE payouts, WIS CPF contributions still go to their CPF accounts as additional top-ups (to OA, MA, and RA). The WIS CPF does not affect CPF LIFE payout amounts directly, but additional RA contributions from WIS could modestly enhance the RA balance and therefore slightly increase CPF LIFE payouts at the next annual reassessment. For workers aged 65 and above who are already drawing CPF LIFE payouts, the WIS CPF contributions (85% to MA, 10% to OA, 5% to RA for those 70+) primarily build MediSave savings for healthcare expenditure rather than for additional retirement income.

CONCESSIONARY WIS IS A SPECIAL CATEGORY for self-employed persons earning less than S$6,000 per year in net trade income (NTI), which is below the threshold that normally triggers mandatory MediSave contributions. For very low-income SEPs: Standard WIS requires that SEPs declare income to IRAS and make full MediSave contributions. However, for SEPs earning below S$6,000 NTI annually (approximately S$500/month), the mandatory MediSave contribution amount is lower or zero. Concessionary WIS allows these very low-income SEPs to still receive WIS if they meet certain minimum MediSave contribution requirements set by CPF Board. The concessionary WIS payout is typically lower than standard WIS, reflecting the lower contribution made. SEPs who believe they may qualify for concessionary WIS should check the CPF Board WIS eligibility tool at cpf.gov.sg/wis, as the specific NTI thresholds and minimum MediSave requirements for concessionary WIS are updated periodically. This provision ensures that the lowest-income self-employed Singaporeans are not entirely excluded from Workfare support.

THE CPF BOARD WIS ESTIMATOR at cpf.gov.sg requires Singpass login and uses your actual CPF contribution and income data. This calculator differs in eight key ways: (1) No Singpass required — instant eligibility check and payout estimate using self-declared inputs. (2) Employee vs SEP vs Platform Worker comparison — see how your worker type affects cash vs CPF split and payment schedule. (3) Full CPF OA/SA/MA allocation breakdown — shows exactly how your WIS CPF is distributed across all three accounts for all 8 age bands. (4) Persons with disability scenario — shows the 60+ age band rate applicable to PWD recipients at any age. (5) WSS integration — shows S$800 Workfare Skills Support training allowance as part of total annual support package. (6) 5-year cumulative projection — total WIS and WSS received over 1, 3, and 5 years of continued eligibility. (7) Stacked bar chart — visual breakdown of cash, CPF, and WSS components by year. (8) Branded PDF report — downloadable for financial planning discussions. For official WIS assessment and payment, use cpf.gov.sg/wis.