Singapore Budget 2025 – Enhancements to Senior, Uplifting, and Enabling Employment Credits
The Singapore government has announced extensions to three employment credit schemes aimed at supporting the employment of senior workers, ex-offenders, and persons with disabilities. These changes are set to take effect after the current schemes lapse on 31 December 2025.
Senior Employment Credit (SEC)
- Extended until 31 December 2026
- Qualifying age for highest wage support tier raised to 69 years old (from 68)
- Wage support tiers for 2026:
- 60-64 years: Up to 2%
- 65-68 years: Up to 4%
- 69 years and above: Up to 7%
A Tripartite Workgroup on Senior Employment will be convened later in 2025 to review senior employment policies comprehensively.
Uplifting Employment Credit (UEC)
- Extended until 31 December 2028
- Continues to provide wage offsets for employers hiring local ex-offenders earning below $4,000
- Wage offset: Up to 20% of wages for the first nine months of employment, capped at $600 per month per employee
Enabling Employment Credit (EEC)
- Extended until 31 December 2028
- Supports employment of local employees with disabilities aged 13 and above, earning below $4,000 a month
- Wage support from 2026 to 2028:
- Permanent wage offset: Up to 20% of wages, capped at $400/month per employee
- Additional time-limited wage offset: Up to 20% of wages for the first nine months, capped at $400/month per employee (for those not in work for at least six months)
These extensions aim to continue supporting inclusive employment practices and align with initiatives such as the Enabling Masterplan 2030 for persons with disabilities
