Singapore Workfare Income Supplement Calculator- Free WIS Calculator 2025 2026

Singapore Workfare Income Supplement Calculator: Estimate Your WIS Payout for 2025 and 2026

The Workfare Income Supplement (WIS) scheme is Singapore’s flagship programme designed to support lower-wage workers by supplementing their income through cash payments and CPF contributions. Since its introduction in 2007, WIS has disbursed over S$12.7 billion to more than 1.1 million eligible Singaporean workers, making it one of the most impactful social support schemes in the nation. This comprehensive calculator helps you estimate your potential WIS payout based on the enhanced 2025 rates, which increased the qualifying monthly income limit from S$2,500 to S$3,000.

Understanding the Workfare Income Supplement Scheme

The Workfare Income Supplement scheme represents Singapore’s approach to supporting lower-income workers without implementing a minimum wage. Instead of mandating higher wages that could burden employers and affect competitiveness, the government directly tops up the income of qualifying workers through a combination of cash and CPF contributions. This approach encourages workforce participation while ensuring that work pays sufficiently to meet daily expenses and build retirement savings.

WIS targets Singapore Citizens in the bottom 20% of income earners, providing support that scales with age and income level. The scheme recognises that older workers and those earning the least need the most assistance, which is why maximum payouts increase significantly for workers aged 60 and above. From Work Year 2025, the enhanced WIS scheme extends eligibility to workers earning up to S$3,000 per month, allowing approximately 100,000 additional lower-wage workers to benefit.

Who is Eligible for Workfare Income Supplement

To qualify for WIS from Work Year 2025 onwards, you must meet all the following criteria. First, you must be a Singapore Citizen. Permanent Residents and foreigners are not eligible for the scheme. Second, you must be at least 30 years old as of 31 December of the work year, though persons with disabilities can qualify at any age from 13 years onwards. Third, you need to earn a gross monthly income of at least S$500 and not more than S$3,000 for the month worked, and your average gross monthly income over the past 12 months must also not exceed S$3,000.

Property ownership criteria also apply. You must live in a property with an annual value of S$21,000 or below (as assessed at 31 December of the preceding year), own not more than one property, and if married, you and your spouse together must not own more than one property. Additionally, your spouse’s assessable income must not exceed S$70,000 for the preceding Year of Assessment. These criteria ensure that WIS benefits are targeted at genuinely lower-income households.

Maximum Annual WIS Amounts for Employees (2025 onwards)

The amount of WIS you receive depends primarily on your age group and income level. From Work Year 2025, maximum annual WIS amounts have been increased across all age groups. Workers aged 30 to 34 can receive up to S$2,450 per year, while those aged 35 to 44 can receive up to S$3,500. The amounts increase further for older workers, with those aged 45 to 59 eligible for up to S$4,200 annually, and workers aged 60 and above receiving the highest maximum of S$4,900 per year.

Persons with disabilities receive the same enhanced rates as workers aged 60 and above, regardless of their actual age. This means a disabled worker aged 30 would receive WIS at the S$4,900 maximum rate rather than the S$2,450 rate for their age group. This policy recognises the additional challenges faced by workers with disabilities in the labour market.

WIS for Self-Employed Persons

Self-employed persons (SEPs) also qualify for WIS, though with different payout structures and requirements. While the eligibility criteria are similar to employees, SEPs must additionally declare their Net Trade Income (NTI) to IRAS and make the required MediSave contributions to receive their WIS. The maximum annual WIS amounts for SEPs are lower than employees: S$1,633 for ages 30-34, S$2,333 for ages 35-44, S$2,800 for ages 45-59, and S$3,267 for those aged 60 and above.

Unlike employees who receive monthly WIS payments, SEPs receive their WIS once a year for work done in the preceding work year. The earliest an SEP can receive WIS is by end April of the following year, provided they have declared their income to IRAS and made their MediSave contributions in full by 31 March. The payment split for SEPs is also different: 10% in cash and 90% in the MediSave account, reflecting the scheme’s focus on helping self-employed workers build healthcare savings.

WIS for Platform Workers (2025 onwards)

From Work Year 2025, platform workers such as private-hire car drivers and delivery riders receive WIS monthly instead of annually. This change aligns with the new requirement for platform operators to make monthly CPF contributions for platform workers. Platform workers currently receive WIS at the same rates as SEPs until 2029, when those who are mandated or opt in to increased CPF contributions will receive higher WIS at employee rates.

The monthly payment structure helps platform workers manage their cash flow better, providing consistent support throughout the year rather than a single annual lump sum. Like SEPs, platform workers receive 10% of their WIS as cash and 90% as MediSave contributions. This ensures they build up healthcare savings while still receiving some immediate financial support.

How WIS CPF Contributions are Allocated

For employees, the 60% CPF portion of WIS is distributed across the three CPF accounts according to your age band. From 2025, workers aged 34 and below have their WIS CPF allocated as 30% to Ordinary Account, 35% to MediSave Account, and 35% to Special or Retirement Account. The allocation ratios shift as you age, with older workers receiving more in their MediSave Account to support healthcare needs.

For workers aged 35-44, the allocation is 29% OA, 37% MA, and 35% SA. Ages 45-49 receive 27% OA, 37% MA, and 37% SA. The pattern continues with workers aged 50-54 receiving 24% OA, 36% MA, and 40% SA, while those aged 55-59 receive 41% OA, 44% MA, and 15% SA. Workers aged 60-64 receive 19% OA, 60% MA, and 21% SA, those 65-69 receive 7% OA, 79% MA, and 14% SA, and workers 70 and above receive 5% OA, 85% MA, and 10% SA.

Payment Schedule for WIS

Employees receive WIS every month with a two-month delay. If you worked in January, you will receive your WIS payment at the end of March. Work done in February is paid at end April, March at end May, and so on. Payments are credited to your PayNow NRIC-linked bank account if you have one, otherwise to your registered bank account for government benefits, or via GovCash if you have not registered any bank account.

Self-employed persons receive WIS once a year. The earliest payment is by end April of the year following the work year, provided income declaration and MediSave contributions are completed by 31 March. If you complete these requirements later, you will receive WIS within two months after your MediSave contribution is made. Platform workers now receive monthly payments like employees, following the same two-month delay schedule.

Concessionary WIS for Special Groups

Certain groups can qualify for concessionary WIS even if they earn less than S$500 per month. This includes persons with disabilities, workers who qualify for ComCare Short-to-Medium-Term Assistance, and caregivers of care recipients who have been medically certified to have permanent moderate to severe disabilities. The caregiver must generally be residing with the care recipient to qualify.

Concessionary WIS ensures that those facing the most challenging circumstances still receive support, recognising that some individuals may only be able to work limited hours due to their personal situations. The scheme acknowledges that any work participation, regardless of how limited, should be encouraged and rewarded.

Property and Spousal Income Requirements

The property criteria for WIS ensure that benefits are targeted at genuinely lower-income households. From Work Year 2024, the annual value threshold was increased to S$21,000, up from S$13,000 previously. Annual value is IRAS’s estimate of the yearly rent a property could generate and serves as a proxy for household wealth. You must also own not more than one property of any type, including HDB flats, private properties, and non-residential properties.

For married workers, both spouses together must not own more than one property. Additionally, your spouse’s assessable income (as shown on their Notice of Assessment) must not exceed S$70,000 for the preceding Year of Assessment. This ensures that WIS goes to households where both partners have limited income, rather than those where one spouse earns significantly more.

Actions Required to Receive WIS

For employees, no action is required as WIS eligibility is automatically assessed based on CPF contributions made by your employer. As long as your employer contributes CPF correctly, you will be assessed and paid WIS if eligible. If you believe your employer is not contributing CPF correctly, you should first approach your employer to clarify, and if unsatisfied with the response, lodge a report with CPF Board.

Self-employed persons must take specific actions to receive WIS. You need to declare your Net Trade Income to IRAS by filing a tax return. If you received a notification to file tax or meet the filing requirement (NTI above S$6,000 or total income above S$22,000), submit your return to IRAS from 1 March to 18 April. If not required to file, you can e-File via myTax Portal from 1 March to 31 October. You must also make your full MediSave contributions based on your NTI.

MediSave Requirements for Self-Employed Persons

SEPs with NTI above S$6,000 must make MediSave contributions based on their actual NTI to qualify for WIS. The amount can be checked through WIS e-services or calculated using the official WIS calculator. For SEPs with NTI of S$6,000 or less, specific minimum MediSave contributions are required based on age: S$240 for ages 30-34, S$270 for ages 35-44, S$300 for ages 45-49, and S$315 for those aged 50 and above.

The deadline for MediSave contributions is 30 days from the date of issuance of the CPF contribution notice, or 31 December two years after the work year if paying via GIRO instalments. For example, if you worked in 2024, you must make MediSave contributions by 31 December 2026. The earlier you declare your income and make the required MediSave contribution, the sooner you will receive your WIS payment.

Income Calculation and Multiple Jobs

For WIS purposes, gross monthly income includes your basic salary plus additional wages such as overtime pay, commissions, and bonuses. If you have multiple jobs, your combined income from all employment is considered. You can still receive WIS if you work part-time or have multiple jobs, as long as your total combined monthly income falls within the S$500 to S$3,000 range and you meet all other eligibility criteria.

If you worked as both an employee and self-employed person during the year, you will first be assessed for WIS as an employee and receive monthly payments if eligible. After the work year ends, your total combined income is assessed, and you may receive additional WIS based on your overall eligibility. This ensures fair treatment for workers with mixed employment arrangements.

Checking Your WIS Eligibility and Payments

You can check your WIS eligibility status and payment details by logging into the WIS e-services at govpayouts.gov.sg using your Singpass. The portal shows your payment history, upcoming payments, and any actions required on your part. You can also update your bank account details through this portal to ensure payments are credited correctly.

If you have not received WIS when expected, check that your employer has been making correct CPF contributions (for employees) or that you have completed income declaration and MediSave contributions (for SEPs). Common reasons for non-receipt include property annual value exceeding the threshold, spouse income exceeding S$70,000, or owning more than one property.

WIS Payment Channels

WIS payments can be received through several channels. The fastest method is PayNow linked to your NRIC, which allows instant crediting when payments are made. Alternatively, payments can be credited to your registered bank account for government benefits. If you have not registered any bank account, you can collect payments via GovCash at OCBC ATMs using your NRIC and Singpass Face Verification.

To ensure smooth payment receipt, it is recommended to link your NRIC to PayNow through your bank’s internet banking or mobile app. This not only speeds up WIS receipt but also applies to other government payments you may be entitled to receive.

Historical Context and Scheme Evolution

The Workfare Income Supplement scheme was introduced in 2007 as part of Singapore’s comprehensive approach to social security. Over the years, it has been enhanced multiple times to ensure support levels remain adequate and relevant. The 2025 enhancements represent one of the most significant expansions, increasing the qualifying income ceiling from S$2,500 to S$3,000 and raising maximum payout amounts across all age groups.

These enhancements respond to rising living costs and the changing nature of work in Singapore. By extending eligibility to more workers and increasing payout amounts, the government aims to ensure that lower-wage workers continue to benefit from economic growth and maintain a reasonable standard of living while building savings for their future.

Workfare Skills Support Scheme

In addition to the income supplement, lower-wage workers can benefit from the Workfare Skills Support (WSS) scheme, which provides training allowances and course subsidies. WSS helps workers upgrade their skills to improve employability and earn higher wages over time. Eligible workers can receive training allowances of up to S$800 per year for attending approved courses.

The combination of WIS and WSS reflects Singapore’s holistic approach to supporting lower-wage workers: immediate income supplementation through WIS, and longer-term wage improvement through skills upgrading via WSS. Together, these schemes aim to help workers progress out of low-wage work rather than remaining dependent on supplements indefinitely.

Tax Treatment of WIS

WIS payouts are not taxable income. The cash component you receive does not need to be declared on your tax return, and the CPF contributions made through WIS follow standard CPF rules. This tax-free status makes WIS particularly valuable, as every dollar you receive goes directly to supporting your needs without any tax deduction.

This treatment differs from regular income which may be subject to income tax depending on your total annual earnings. For most WIS recipients, their income level means they pay little or no income tax anyway, but the explicit tax exemption ensures that WIS provides maximum benefit regardless of your tax situation.

Frequently Asked Questions

Conclusion

The Workfare Income Supplement scheme represents Singapore’s commitment to supporting lower-wage workers while maintaining economic competitiveness. By providing direct government-funded income supplements through cash and CPF contributions, WIS helps workers meet daily expenses while building long-term security for retirement and healthcare. The 2025 enhancements, including the increased income ceiling of S$3,000 and higher maximum payouts, demonstrate the government’s ongoing commitment to ensuring the scheme remains relevant and adequate.

Use our Singapore WIS Calculator above to estimate your potential payout based on your age, employment type, and income level. Remember that actual payouts depend on meeting all eligibility criteria, including citizenship status, property ownership, and spouse income requirements. For official eligibility confirmation and payment details, access the WIS e-services portal using your Singpass or use the official CPF Board WIS calculator. By understanding how WIS works and taking necessary actions (especially for self-employed persons), you can ensure you receive the full benefits you are entitled to under this important support scheme.