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We will automatically assess your Workfare Income Supplement (WIS) eligibility based on the monthly gross income your employer(s) declares along with CPF contributions made.

 

We will automatically assess your WIS eligibility based on the net earnings your platform operator(s) declares in their monthly CPF submissions.

 

1. Declare your Net Trade Income (NTI) to the Inland Revenue Authority of Singapore (IRAS)

• If you receive a notification from IRAS (via letter/form/SMS) to file your tax, or you meet the requirement to file tax (i.e. NTI above $6,000 and/or Total Income above $22,000),
• File your tax return between 1 March and 18 April each year.
• If you did not receive a notification from IRAS or do not meet the requirement to file tax
• File your tax return to IRAS via myTax Portal between 1 March and 31 October of the following Work Year (WY).

Once IRAS finalises your income, CPF Board will receive your NTI.

 

2. Contribute the full required MediSave amount within the specified deadlines below to be eligible for WIS.

 

Your NTI for the WY determines the MediSave contribution needed to qualify for WIS. This NTI excludes any losses from previous years and net earnings from platform work, if applicable. If you have declared your income to IRAS and have not receive your MediSave contribution statement (i.e 'Notice of CPF Contributions for Self-employed Persons') from CPF Board by 31 January two years after the WY (for example, by 31 January 2026 for Work Year 2024), you may write to us to request an assessment of your WIS eligibility.

 

The MediSave amount required for WIS may differ from your Self-Employed Scheme (SES) contributions as SES contributions can be adjusted based on losses from the previous years or excess MediSave contributions. Any excess MediSave you contributed in previous years cannot be used to meet the current year's WIS requirement.

 

Scenario	Annual timelines for declaring income earned as an SEP during the preceding Work Year	MediSave contribution deadline
You received a notification (via letter/form/SMS) to file tax from IRAS, or meet the requirement to file tax (i.e. NTI above $6,000 and/or Total Income above $22,000)	From 1 March to 18 April:  Please complete and submit the tax return to IRAS directly.	30 days from the date of issuance of the notice of CPF contributions for self-employed persons from CPF Board. Alternatively, 31 December two years after the Work Year (If you are making your MediSave contributions via GIRO instalments)
You did not receive a notification from IRAS or do not meet the requirement to file tax	From 1 March to 31 October:  Please declare your self-employed NTI to IRAS via myTax Portal to e-File your tax returns.	31 December two years after the Work Year (This deadline also applies to MediSave contributions via GIRO instalments.)

• Use these tools to determine how much MediSave to contribute to qualify for WIS:

1. 1. WIS e-Services: Log in to the WIS e-services with your Singpass to check your eligibility and MediSave payable.
   2. WIS Calculator for SEPs: Estimate the amount of WIS and MediSave payable based on your income and age.

You may qualify for concessionary WIS if your NTI is less than $6,000 and you meet the relevant eligibility criteria.

 

While you do not need to contribute to MediSave under the SES, you must still contribute to MediSave to qualify for WIS. These contributions must be made within two years after the year you worked. For example, if you worked in 2024, you should make the required contribution by 31 December 2026.

 

 

The required contribution amount depends on your age in the year you worked. See the table below for details.

 

30 to 34 years	35 to 44 years	45 to 49 years	50 years and above
$240	$270	$300	$315