• As long as an SEP is notified that their SIRS application is successful, they will get all three payouts at once.

• 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.

• 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 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.

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.

• 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.