At a glance

Agency

Inland Revenue Authority of Singapore (IRAS) / Ministry of Manpower (MOM)

Status

Open

Support type

Co-funding

Local ownership

No local ownership requirement

Support

Up to 20% of eligible monthly wage for the first nine months

Maximum support

S$600 per employee per month for nine months

Application cycle

Rolling

Published end date

31 December 2028

What does it support?

UEC supports eligible wages during the first nine months of employment of a qualifying ex-offender. It relates to the hire and employment period, rather than a separate business project.

Who can apply?

Eligible Singapore-registered employers can benefit when hiring a qualifying local ex-offender who was released within the applicable eligibility period and earns below S$4,000 a month. Scheme exclusions apply. There is no local ownership requirement for the employer.

How does the support work?

The offset is up to 20% of monthly wage, capped at S$600 per employee per month for the first nine months. Annual payouts are generally made in May, so the support should be distinguished from the employer's monthly payroll obligation.

What expenditure can qualify?

The calculation is based on eligible wages of the qualifying employee. Recruitment, equipment or other project costs are not the basis of UEC support.

Key conditions

The employee must meet the relevant release-period and wage conditions. Support is limited to the initial nine-month employment period, and the employer must follow the assessment route that applies to the hire.

Timing and application process

The scheme covers eligible hires through December 2028. Hires through Yellow Ribbon Singapore and eligible halfway-house routes are assessed automatically.

Other employers must submit an application to IRAS by 31 January of the year following the hire. Confirm the recruitment channel first, then complete the application if automatic assessment does not apply.

Important programme distinctions

Automatic assessment does not apply to every qualifying hire. A company hiring outside the specified referral routes still needs to submit its application by the deadline, even if the employee otherwise meets the scheme conditions.

Official programme sources

iras.gov.sg (opens in a new tab)

Last verified: 2026-10-21