Ref: ETSS / AP Funding · SWDA (merged SkillsFuture Singapore + Workforce Singapore) · reviewed 05 Jul 2026

SkillsFuture Course Fee Funding + Absentee Payroll (employer-sponsored training)

Send staff on any SkillsFuture-approved course and the subsidy is knocked off the invoice upfront - SMEs pay as little as 10% of the course fee. On top of that, Absentee Payroll funding pays you S$4.50 for every hour your employee sits in training.

SMEs: up to 90% off Tier 1 courses (emerging/employability skills), up to 70% off Tier 2 (WSQ and other approved courses). Non-SMEs: up to 70%/50% baseline, rising to 90%/70% for Singaporean staff aged 40+ (Mid-Career Enhanced Subsidy). Absentee Payroll: flat S$4.50/hour funded

Course subsidies uncapped per course (percentage-based); Absentee Payroll capped at S$100,000 per enterprise per calendar year

Who qualifies

  • Any employer registered or incorporated in Singapore sponsoring staff training
  • SME rates (ETSS) if you have ≤200 employees or ≤S$100m turnover
  • Trainees must be Singapore Citizens, PRs or LTVP+ holders, fully company-sponsored with CPF contributions
  • Includes sole proprietorships, VWOs and societies - only government bodies are excluded

What it pays for

  • Course fees for SWDA-approved courses (WSQ, SkillsFuture Series, SCTP, sector regulatory courses)
  • Absentee Payroll of S$4.50/hour of attended training to offset wages
  • Enhanced 95% AP (capped S$13/hour) for lower-wage Workfare-eligible staff
  • Remaining out-of-pocket fees can be further offset up to 90% with SkillsFuture Enterprise Credit

How to apply

Ongoing scheme; subsidy applied instantly at registration, AP reimbursed weeks after course completion

  1. 1Find a funded course in the SkillsFuture for Business Course Directory
  2. 2Register your employee with the training provider - the subsidy is deducted upfront, no grant application
  3. 3Pay only the nett fee plus GST
  4. 4After course completion, the provider triggers the AP claim; declare salary info via the Enterprise Portal for Jobs & Skills
  5. 5AP funding lands in your corporate PayNow within about 2.5 weeks of submission

Advisor's note

SME status is auto-derived from government data, so if you sit near the 200-headcount or S$100m line, verify your status before booking a big cohort. Also note SSG/WSG merged into SWDA in 2026 and funding tiers were re-cut - the old '90% for everything' assumption is dead; only Tier 1 courses hit 90%.

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 ETSS / AP Funding cover?

SMEs: up to 90% off Tier 1 courses (emerging/employability skills), up to 70% off Tier 2 (WSQ and other approved courses). Non-SMEs: up to 70%/50% baseline, rising to 90%/70% for Singaporean staff aged 40+ (Mid-Career Enhanced Subsidy). Absentee Payroll: flat S$4.50/hour, course subsidies uncapped per course (percentage-based); Absentee Payroll capped at S$100,000 per enterprise per calendar year. Send staff on any SkillsFuture-approved course and the subsidy is knocked off the invoice upfront - SMEs pay as little as 10% of the course fee. On top of that, Absentee Payroll funding pays you S$4.50 for every hour your employee sits in training.

Who is eligible for the ETSS / AP Funding?

Any employer registered or incorporated in Singapore sponsoring staff training SME rates (ETSS) if you have ≤200 employees or ≤S$100m turnover Trainees must be Singapore Citizens, PRs or LTVP+ holders, fully company-sponsored with CPF contributions Includes sole proprietorships, VWOs and societies - only government bodies are excluded

What does the ETSS / AP Funding pay for?

Course fees for SWDA-approved courses (WSQ, SkillsFuture Series, SCTP, sector regulatory courses) Absentee Payroll of S$4.50/hour of attended training to offset wages Enhanced 95% AP (capped S$13/hour) for lower-wage Workfare-eligible staff Remaining out-of-pocket fees can be further offset up to 90% with SkillsFuture Enterprise Credit

How do I apply for the ETSS / AP Funding?

1. Find a funded course in the SkillsFuture for Business Course Directory 2. Register your employee with the training provider - the subsidy is deducted upfront, no grant application 3. Pay only the nett fee plus GST 4. After course completion, the provider triggers the AP claim; declare salary info via the Enterprise Portal for Jobs & Skills 5. AP funding lands in your corporate PayNow within about 2.5 weeks of submission

How long does the ETSS / AP Funding take?

Ongoing scheme; subsidy applied instantly at registration, AP reimbursed weeks after course completion

Free eligibility check

Find out what the ETSS / AP Funding will co-fund for you.

15 minutes on WhatsApp. We check your eligibility, the realistic support amount, and whether a different grant fits better. No fee, no obligation.

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Often claimed together