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.
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
- 1Find a funded course in the SkillsFuture for Business Course Directory
- 2Register your employee with the training provider - the subsidy is deducted upfront, no grant application
- 3Pay only the nett fee plus GST
- 4After course completion, the provider triggers the AP claim; declare salary info via the Enterprise Portal for Jobs & Skills
- 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
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.
WhatsApp us nowOften claimed together
SFEC · SkillsFuture Singapore
SkillsFuture Enterprise Credit
A S$10,000 credit that offsets 90% of out-of-pocket costs on supportable enterprise and workforce transformation programmes, stacking ON TOP of existing grant support.
WSS · SWDA / WSG
Workfare Skills Support (employer-sponsored track)
When you send lower-wage staff for approved training, WSS reimburses 95% of their hourly salary while they are in class - far above the standard S$4.50/hour Absentee Payroll. It is the cheapest way in Singapore to upskill your ops, retail, F&B and cleaning teams.