Why is my spouse's Assessable Income for the previous Year of Assessment used to determine my Workfare Income Supplement in the current work year? 

This is to allow for quicker assessment of Workfare Income Supplement (WIS) eligibility. As Inland Revenue Authority of Singapore (IRAS) needs time to process Income data for the current work year, we use the latest Assessable Income (AI) data to determine eligibility.  
 
The AI for the previous Year of Assessment (YOA) is used to assess one's WIS eligibility for the current year. For example, we will use your spouse's AI for YOA 2025 to assess your eligibility for 2026 WIS.


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