To qualify for Workfare Income Supplement (WIS), what is considered income?
Employee income is based on the definition of Gross Wages under the CPF Act:
Total Gross Wages = Total Ordinary Wages + Total Additional Wages
Ordinary Wages (OW) are wages due or granted wholly or exclusively in respect of an employee's employment in that month, and payable before the due date for payment of CPF contributions for that month e.g. monthly salary.
Wages which are not classified as OW will be Additional Wages (AW) for the month e.g. annual performance bonus.
Total Wages are the total amount of an employee's wages for any calendar month, which is the sum of his OW for the month and the AW paid to him in that month.