Ref: EEC · IRAS / MOM / SG Enable · reviewed 05 Jul 2026

Enabling Employment Credit

A wage offset of up to 20% for every local employee with disabilities you hire, paid automatically. Hire someone with a disability who has been out of work six months or more and the offset roughly doubles for their first nine months.

Up to 20% of monthly wages, capped at S$400/month per employee; plus an additional 20% (another S$400/month cap) for the first 9 months if the person has not worked for at least 6 months funded

Up to S$800/month per employee during the first 9 months, then S$400/month ongoing; scheme extended at Budget 2025 to 31 December 2028

Who qualifies

  • Employers hiring Singaporean employees with disabilities aged 13 and above
  • Employee must earn below S$4,000 a month
  • CPF contributions must be made for the employee
  • Works alongside SG Enable's job support and training subsidies for PwD hiring

What it pays for

  • Permanent wage offset of up to 20% of wages (capped S$400/month)
  • Extra time-limited offset for hiring persons with disabilities returning to work
  • Automatic assessment - no forms, no grant application
  • Runs until end-2028, so you can plan multi-year hires around it

How to apply

Automatic payouts twice a year; scheme confirmed until 31 December 2028

  1. 1No application - IRAS identifies eligible employees from CPF and SG Enable records
  2. 2Set up GIRO or PayNow Corporate so the payout can land
  3. 3Receive payouts automatically (2026 payout from 31 Mar 2026)
  4. 4Query your breakdown via myTax Portal or go.gov.sg/askpayout1

Advisor's note

Pair this with SG Enable's separate job redesign and training grants for PwD hires - most SMEs claim the EEC but leave the SG Enable stack on the table. The S$4,000 wage ceiling is a hard cliff, not a taper.

Planning a digitalisation or overseas-expansion project? Those usually run under EDG or MRA, which our team delivers end to end.

Common questions

How much does the EEC cover?

Up to 20% of monthly wages, capped at S$400/month per employee; plus an additional 20% (another S$400/month cap) for the first 9 months if the person has not worked for at least 6 months, up to S$800/month per employee during the first 9 months, then S$400/month ongoing; scheme extended at Budget 2025 to 31 December 2028. A wage offset of up to 20% for every local employee with disabilities you hire, paid automatically. Hire someone with a disability who has been out of work six months or more and the offset roughly doubles for their first nine months.

Who is eligible for the EEC?

Employers hiring Singaporean employees with disabilities aged 13 and above Employee must earn below S$4,000 a month CPF contributions must be made for the employee Works alongside SG Enable's job support and training subsidies for PwD hiring

What does the EEC pay for?

Permanent wage offset of up to 20% of wages (capped S$400/month) Extra time-limited offset for hiring persons with disabilities returning to work Automatic assessment - no forms, no grant application Runs until end-2028, so you can plan multi-year hires around it

How do I apply for the EEC?

1. No application - IRAS identifies eligible employees from CPF and SG Enable records 2. Set up GIRO or PayNow Corporate so the payout can land 3. Receive payouts automatically (2026 payout from 31 Mar 2026) 4. Query your breakdown via myTax Portal or go.gov.sg/askpayout1

How long does the EEC take?

Automatic payouts twice a year; scheme confirmed until 31 December 2028

Free eligibility check

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SEC · IRAS / MOM

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