Enabling Employment Credit (EEC)

What does it support?

EEC supports wages paid to eligible Singapore Citizen and Permanent Resident employees with disabilities who are aged 13 and above and earn below S$4,000 a month.

Who can apply?

Eligible Singapore-registered employers hiring qualifying local employees with disabilities can benefit. Employer and employee exclusions apply, but there is no local ownership requirement for the employer.

How does the support work?

Standard support is up to 20% of monthly wage, capped at S$400 per employee per month. For an eligible new hire who has not worked for at least six months, an additional offset of up to 20%, capped at a further S$400 a month, may apply for the first nine months.

Payments taper for wages between S$3,000 and S$4,000 under the IRAS formula. The maximum figures should therefore not be assumed for every qualifying employee.

What expenditure can qualify?

EEC is calculated on eligible employee wages. It does not reimburse the cost of an accessibility project, workplace equipment or a training programme.

Key conditions

The employee must satisfy the disability, residency, age and wage conditions. The additional new-hire offset also requires the qualifying period without work. Applicable IRAS exclusions must be considered before estimating support.

Timing and application process

EEC is available through 2028. No application is required: IRAS uses CPF records to assess eligible employers. Check both the standard conditions and, where relevant, the additional new-hire conditions against the employee's circumstances.

Important programme distinctions

EEC cannot be combined with the Senior Employment Credit for the same employee. Its additional new-hire offset is also time-limited, so it should be distinguished from the continuing standard offset when budgeting employment costs.

Related funding routes

• Senior Employment Credit — to understand the separate senior-worker offset and overlap restriction.
• Uplifting Employment Credit — for the distinct support available for qualifying ex-offender hires.
• Grant & Incentive Directory — to compare workforce programmes.