Applications for SIRS are open from 9am to 9pm.
Please have the right documents ready before starting your application.

SELF-EMPLOYED PERSON INCOME RELIEF SCHEME (SIRS)

SELF-EMPLOYED PERSON
INCOME RELIEF SCHEME (SIRS)

SIRS helps Singaporean self-employed persons (SEPs) with less means and family support tide over this period of extraordinary economic uncertainty. NTUC is assisting the Ministry of Manpower to manage applications and appeals of those who do not auto-qualify.

SIRS ELIGIBILITY CRITERIA​

Singaporean SEPs can apply for SIRS. The criteria is as follows:

  • Started work as an SEP on or before 25 March 2020;
  • Currently earn a Net Trade Income (NTI) of not more than $100,000;
  • If SEP also has employment (i.e. dual status worker), the income earned as an employee must be not more than $2,300/month;​
  • Live in a property with an AV not more than $21,000; and
  • Do not own two or more properties.

For married Singaporean SEPs, the following additional criteria apply:​

  • The individual and spouse together do not own two or more properties; and
  • The Assessable Income of his/her spouse does not exceed $70,000.

SEPs who have marginally missed ONE of the eligibility criteria AND are facing difficult circumstances can also submit an application to NTUC for consideration.

Application processing time is 30 days. Payouts will be progressively made upon the approval of your application.

Note: SEPs who are in the SIRS auto-inclusion list would have received notifications from the Government already.
If you were not auto-included, then please submit an application.

A collaboration between

SELF-EMPLOYED PERSON INCOME RELIEF SCHEME (SIRS)
NTUC Training Fund (SEPs)
We have specially curated programmes for SEPs such as:
  • Eligible members can get up to $11 per hour when you go for training
  • Plus every union member gets $250 UTAP training support every year and many other benefits to help you stretch your dollar.
NTUC Care Fund (COVID-19)
We have specially curated programmes for SEPs such as:
  • Eligible members can apply for up to $300
  • Eligible new members can apply for up to $200
RELEVANT BUDGET 2020 PROGRAMMES
Financial relief, tax deferments, training assistance & more

Temporary Relief Fund

  • A one-off $500 relief if you faced an income loss of at least 30% due to COVID-19.

Enhanced Workfare Special Payment

  • Lower-income SEPs who are already receiving Workfare Income Supplement can also benefit from theWorkfare Special Payment.
SECTOR-SPECIFIC PROGRAMMES
More support if you belong to any of these sectors
Sport Singapore Singapore Tourism Board National Arts Council Singapore National Heritage Board Land Transport Authority

About Us

  • SIRS
  • NTUC
  • U FSE

About Self-Employed Person Income Relief Scheme (SIRS)

The Self-Employed Person Income Relief Scheme (SIRS) was first announced by Deputy Prime Minister (DPM) Heng Swee Keat as part of the Resilience Budget on 26 March 2020. It was later enhanced, under the Solidarity Budget announced by DPM Heng on 6 April 2020 to broaden support for SEPs affected by COVID-19 and to tide them through this period of economic uncertainty. About 100,000 SEPs are expected to automatically benefit from SIRS.

How do I know if I qualify for SIRS

About National Trades Union Congress

The National Trades Union Congress (NTUC) is a national confederation of trade unions as well as a network of professional associations and partners across all sectors in Singapore. NTUC's objectives are to help Singapore stay competitive and workers remain employable for life; to enhance the social status and well-being of our members and working people; and to build a strong, responsible and caring labour movement.

NTUC's vision is to be an inclusive labour movement for all collars, ages and nationalities. NTUC is at the heart of the Labour Movement, which comprises 59 affiliated unions, five affiliated associations, 12 social enterprises, six related organisations as well as a growing ecosystem of U Associates and enterprise partners.For more details on NTUC, please visit our website at www.ntuc.org.sg.

About NTUC Freelancers and Self-Employed Unit (U FSE)

The NTUC Freelancers and Self-Employed (FSE) unit is the Labour Movement's initiative to represent the growing pool of FSE workers in Singapore. U FSE works to strengthen FSE's income security, skills mastery and collective interests. You can contact FSE at fseu@ntuc.org.sg or go to www.ufse.org.sg.

FAQs

APPEALS AND AMENDMENTS

ABOUT SIRS AND SEPS

  • SEPs refer to persons who declared Net Trade Income (NTI) to the Inland Revenue Authority of Singapore (IRAS) for personal income tax purpose, or to the CPF Board (CPFB) for Self-Employed Scheme (SES) or because of Workfare Income Supplement (WIS) Scheme purpose.

SIRS ELIGIBILITY

  • Singaporean SEPs are eligible for SIRS if they meet all the following criteria:
    1. Started work as an SEP on or before 25 Mar 2020;
    2. If SEP also has employment (i.e. dual status worker), the income earned as an employee must be not more than $2,300 per month;
    3. Earn a Net Trade Income of no more than $100,000;
    4. Live in a property with an annual value (AV) of no more than $21,000; and
    5. Do not own two or more properties.
  • For married Singaporean SEPs, the following additional criteria apply:
    1. The individual and spouse together do not own two or more properties; and
    2. Assessable Income of his/her spouse does not exceed $70,000.
  • No, Singaporean SEPs who meet all of the eligibility criteria, are aged 37 (as at 31 Dec 2020) and above, and declared positive Net Trade Income to IRAS or CPF Board do not need to apply for SIRS. This group of SEPs will be notified via SMS and letter from 22 May and receive their first payout from 27 May
  • The following groups are eligible for SIRS but will not automatically receive their payouts. They will need to apply to NTUC
    1. Meet all eligibility criteria and are aged 37 (as at 31 Dec 2020) and above but did not declare Net Trade Income for work year 2018; or
    2. Meet all the eligibility criteria but are aged 21 to 36 (as at 31 Dec 2020)
  • SEPs who have marginally missed one of the eligibility criteria can also submit an application to NTUC for consideration.
  • SEPs can verify if they are eligible for SIRS via the online Eligibility Checker at: www.ntuc.com.sg/SIRS.
  • The following groups are eligible for SIRS but will not automatically receive their payouts. They will need to apply to NTUC:
    1. Meet all the eligibility criteria and are aged 37 (as at 31 Dec 2020) and above but did not declare Net Trade Income for work year 2018; or
    2. Meet all the eligibility criteria but are aged 21 to 36 (as at 31 Dec 2020)
  • SEPs who have marginally missed one of the eligibility criteria can also submit an application to NTUC for consideration.
  • SEPs can verify if they are eligible for SIRS via the online Eligibility Checker at: www.ntuc.com.sg/SIRS.
  • No. Individuals who did not earn income as SEPs on and before 25 Mar 2020 will not be eligible. Meanwhile, if you require urgent financial assistance, you can contact the ComCare hotline at 1800-222-0000, or visit your nearest Social Service Office by checking here
  • Singaporean SEPs who meet all of the eligibility criteria, are aged 37 (as at 31 Dec 2020) and above, and declared positive NTI to IRAS or CPFB do not need to apply for SIRS. This group of SEPs will be notified via SMS and letter from 22 May; payouts will be made directly to this group of SEPs from 27 May.
  • The following groups are eligible for SIRS but will not automatically receive their payouts. They will need to apply to NTUC from 27 April 2020 onwards:
    1. Meet all the eligibility criteria and are aged 37 (as at 31 Dec 2020) and above but did not declare Net Trade Income for work year 2018; or
    2. Meet all the eligibility criteria but are aged 21 to 36 (as at 31 Dec 2020)
  • Sole proprietors are listed as a business owner of an entity with ACRA. They declare net trade income to IRAS for tax filing purposes. They are self-employed persons (SEPs) and are hence considered for SIRS. They will receive SIRS if they meet all eligibility criteria.
  • On the other hand, shareholder directors are employees listed as a business owner with ACRA. They draw a wage from their companies, unlike SEPs who earn a net trade income. They are not SEPs and are hence not considered for SIRS. They will receive JSS if they receive employer CPF contributions, and their annual income is $100K or less (enhancement of JSS announced at the Solidarity Budget on 21 Apr).
  • Individuals who have applied for, have already received, or are currently receiving the COVID-19 Support Grant, are not eligible for SIRS. Individuals who have put in an application for SIRS should also not proceed to put in an application for the COVID-19 Support Grant. If found to be benefitting from both COVID-19 Support Grant and SIRS concurrently, individuals may be disqualified from the schemes, and may be requested to repay the benefits received.

You MUST have the following ready:

Valid SingPass login ID and password

Bank Account No

Annual Value of your Residential Address if you do not live in a HDB. Click here to check

Supporting Documents
(For income documents for Jan - Mar 2020, please combine them into one file not exceeding 1MB)

WHEN DID YOU BECOME AN SEP?

If you became a SEP before 1 Jan 2020
Annual Net Trade Income SEP Income Documents
 Less Than $6,000

Copy of acknowledgement after submitting IRAS Form 144 for Work Year 2018 and Work Year 2019
(Form 144 must show your name and net trade income)

Acknowledgement for Form 144

Proof of income as SEP from Jan - Mar 2020
(Samples of contracts for service, tax invoices billed to service buyers or receipts issued for services.)

 $6,000 and above

Copy of your IRAS Notice of Assessment (NOA) / Consolidated Statement Form B for Work Year 2018 and Work Year 2019
(What you submit needs to show your name and trade income. If you have employment income, this must be reflected as a separate line item.)

Notice of Assessment Sample

Consolidated Statement Form B Sample

If you became a SEP Between 1 Jan & 25 Mar 2020
Proof of income as an SEP from Jan - Mar 2020
Samples of contracts for service, tax invoices billed to service buyers or receipts issued for services

If you also have employment (i.e. dual status worker), please include proof of employment income eg. Payslips, IRAS NOA or IRAS Consolidated Statement Form B which reflects employment income as a separate line item. Samples will suffice.

 

OTHER SUPPORTING DOCUMENTS

Spousal Income Documents (where applicable)

  • IRAS Notice of Assessment (NOA) or Consolidated Statement Form B/B1 for Work Year 2019
  • Proof of income from Jan to Mar 2020 (samples of pay slip, contract for service etc.)
Other supporting documents to show financial hardship (if any)

With effect from 1 June 2020, official tenancy agreements/rental contracts that shows your name, monthly rental, period of tenancy and address (which must correspond with the registered address that appears in the form) can be submitted.

  • Singapore Personal Access (or SingPass) allows users to access hundreds of government services easily and securely online. This includes IRAS, CPF and HDB services.
  • SEPs can go to (SingPass website) (Click on FAQs > Getting started > Where can I get help?) to find out more on how to sign up for a SingPass account or recover your password.
  • Net Trade Income is your gross trade income minus all allowable business expenses, capital allowances and trade losses as determined by IRAS.
  • Yes, the e-Filing Consolidated Statement Form B is sufficient. This statement can be viewed after you have completed your tax filing at myTax Portal. You do not need to request for early processing of your assessment.
  • You can declare your income online at CPF Board's portal. Simply log in to www.cpf.gov.sg and complete Form IRAS 144. Steps are as follows: www.cpf.gov.sg > e-Services Menu Tab > Forms & E-Apps > Self- Employed Scheme > Declaration of Income as a Self-Employed Person for Computation of CPF MediSave Liability Form IRAS 144
  • Click HERE for video on income declaration by self-employed person for computation of CPF MediSave Liability
  • SEPs can enquire at the IRAS website or at the CPF website (Login to my CPF Online Services and select ('My Statement').
  • All public housing have AV not exceeding $13,000.
  • Most condominiums outside prime areas have AV not exceeding $21,000.
  • AV can be found on the IRAS property tax bill. SEPs who are property owners can log in to myTax Portal using SingPass/IRAS PIN (click on Messages > Correspondences & Notices, Property Tax > Letters/Notices) to obtain the property annual value.
  • SEPs living in rented residences can check on their AV here.
  • You can seek help from IRAS or refer here.
  • You can retrieve the e-Filing Consolidated Statement at myTax Portal at, using your SingPass or IRAS Unique Account. Upon successful login to myTax Portal, click on 'Notices' and 'Individual'. At 'View Individual Tax Notices' page, click on 'Consolidated Statement'.
  • The following groups are eligible for SIRS but will not automatically receive their payouts. They will need to apply to NTUC from 27 April 2020 onwards:
    1. Meet all the eligibility criteria and are aged 37 (as at 31 Dec 2020) and above but did not declare Net Trade Income for work year 2018; or
  • SEPs can verify if they are eligible for SIRS via the online Eligibility Checker at: www.ntuc.com.sg/SIRS.

NewestSIRS APPLICATION PROCESS, NOTIFICATIONS AND PAYOUTS

  • In order to improve technical functionality of the system, the SIRS form no longer pulls data such as income documents for Work Year 2018. As such, if you are a SEP since or before 2018, you will now need to upload income documents for Work Year 2018, Work Year 2019 and Jan to Mar 2020.
  • For applications successfully submitted after 3 May, you will not receive a case number. If you had provided your email address at the start of the form, you will receive an auto-response email after submitting your application.
  • In most instances, you will be notified approximately 30 days from when you submit your application. We do have instances where application processing takes more than 30 days due to the multiple checks involved.
  • If you have submitted more than one application / had to resubmit your application, you will be notified approximately 30 days from the date of your latest application/re-submission.

MORE HELP FOR SEPS

Payout Schedule

Eligible SEPs will receive three quarterly cash payouts of $3,000 each from end-May, July, and October 2020. You will be notified by SMS when the payout is made to your bank account.


Scenario 1:

Q: I was late to applying for SIRS, will I miss the payout in May?

A: Not to worry, whilst bulk of the payout will be made in the months of May/Jul/Oct, you will receive all three payouts as long as you meet all eligibility criteria. Payments will progressively be made depending on when you submit your application.

Scenario 2:

Q: I do not meet the criteria now. If my circumstances change later and I meet the criteria in future, can I still apply?

A: Yes, you can still apply. However, depending on when your circumstances change, you may not be entitled to all three payouts

Scenario 3:

Q : I received my notification letter. However, the payout amount stated is less than what I expected. Why?

A: In the event that you do not meet all the eligibility criteria but face valid and extenuating circumstances, your application may still be approved for SIRS. However, the payout may be moderated accordingly.

Contact Us

SIRS

Hotline
6713 5777

Virtual Assistant Click on the SIRS Live Chat button
(Operating Hours: Monday - Friday 10.00am to 6.00pm)

Email
SIRS@ntuc.org.sg


Operating Hours:
Monday - Friday: 10.00am to 6.00pm
Saturday: 10.00am to 1.00pm
Closed on Sundays and Public Holidays


Other Useful Contact

If you need urgent assistance or are in financial hardship
Do contact ComCare at 1800-222-0000.

  Important Update!

SIRS Application Rejection Reasons and Appeal Information

Why are applications rejected
These are the main reasons why your application was unsuccessful

  1. Applicant did not meet two or more criteria
  2. Applicant missed one criteria by a wide margin, eg AV of property
  3. Applicant has not declared any net trade income
  4. Applicant's employment income does not meet criteria
  5. Applicant is not an SEP based on income declaration
  6. Applicant has filed their income in the wrong category resulting in them having no trade income or exceeding the employment income limit

I have filed my income in the wrong category. Can i re-submit my application?
Income earned from work as an SEP should be declared as Trade Income.
Income that you earned from work as an employee (with employers’ CPF contributions) or as Directors’ fees should be declared as Employment Income.

In processing applications and reviewing feedback from SEPs, we noticed that some SEPs when filing their tax returns, declared the income that they have earned as an SEP under the “Employment” income, when in fact, this should have been declared as “Trade” income. If this is the case, it could be one of the reasons why you have not been auto-included (for those 37 and above as at 31st December 2020) or has resulted in a rejection from NTUC (if you have applied to us). You can re-submit an application to us

As we want to help as many SEPs as possible, we have worked out a solution with government for you to re-classify your income into the correct category for the purposes of your SIRS application.

While filling out your application, If you answer No to this question in the revised form and the questions that follow in the form, it will confirm to us that you wish to reclassify your income.

If you do this, we will have to take a number of additional steps which will extend the processing time by another 3 to 4 weeks.

Please note that making changes to your income declaration has implications. Your present and past years’ CPF obligations may be reassessed arising from your declaration. If necessary, CPF Board will follow up with you directly. Please note that your income declaration may also be passed on to IRAS for their further action.

My application was rejected. Can I appeal?
The SIRS eligibility criteria will still apply. Provided you still meet the overall criteria and became an SEP before 25th March 2020, you can re-submit another application for the following reasons:

To appeal, just re-submit another application to us. Application processing time will be approximately one month.

My application was rejected. Can I appeal?
To be eligible, the SEP has to be living in a property with AV not exceeding $21,000. This is consistent with other Government schemes and covers about nine in ten owner-occupied residential public and private properties. With effect from 1 June 2020, if the SEP is renting, they can submit proof of their annual rental contracts for reassessment. Their annual rental cost will be subject to the AV threshold.