Uplifting Employment Credit (UEC)
· Last verified 23 Oct 2026Wage offset for employers who hire local ex-offenders earning below $4,000 a month, for the first nine months of employment. Covers hires up to December 2028.
- Support
- Up to 20% of monthly wage, capped at $600 per month per employee, for the first 9 months. Tapered for wages over $3,000 to under $4,000.
- Maximum funding
- S$5,400
- How to apply
- No separate application needed
- Apply before starting?
- No
Recent changes
Budget 2025 extended UEC by three years to cover hires up to 31 Dec 2028.
Who is eligible
- Registered and operating in Singapore
- Employee is a Singapore Citizen or PR ex-offender released within 3 years before employment
- Employee earns below $4,000 per month
- Hired between April 2023 and December 2028
- Employer made timely CPF contributions
- Business owners, employers trading in personal capacity, government agencies and unregistered businesses excluded
Quick eligibility check
- 1. Did you hire a Singapore Citizen or PR ex-offender?
- 2. Was the employee released within 3 years before you hired them?
- 3. Was the employee hired between April 2023 and December 2028?
- 4. Does the employee earn below $4,000 a month?
- 5. Do you pay their CPF on time?
- 6. Was the hire made through Yellow Ribbon Singapore or a contracted halfway house (automatic), or will you apply to IRAS by 31 January?
0 of 6 answered.
What it covers
- Wages of eligible ex-offender employees for the first 9 months
How to apply
- Hire a local ex-offender (through Yellow Ribbon Singapore, an SPS-contracted halfway house, or directly)
- Pay CPF on time
- If hired outside Yellow Ribbon or halfway houses, apply to IRAS at go.gov.sg/applyUEC by 31 January of the following year
- Receive payout in May by GIRO or PayNow Corporate
Processing time: Wages paid Jan-Dec are disbursed in May of the following year
Claims: Automatic for referrals from Yellow Ribbon Singapore or contracted halfway houses; otherwise by online application to IRAS by 31 January of the following year. No cheques.
Documents you need
- None if the hire was through Yellow Ribbon Singapore or an SPS-contracted halfway house (automatic)
- For direct hires: online UEC application form to IRAS with employee details, which may include the employee's consent and proof of release date
- Timely CPF contribution records
- GIRO or PayNow Corporate registration
Frequently asked questions
What is the Uplifting Employment Credit?
Wage offset for employers who hire local ex-offenders earning below $4,000 a month, for the first nine months of employment. Covers hires up to December 2028.
How much funding does UEC give?
Up to 20% of monthly wage, capped at $600 per month per employee, for the first 9 months. Tapered for wages over $3,000 to under $4,000.
Who is eligible for UEC?
Applicants must be registered and operating in Singapore. Employee is a Singapore Citizen or PR ex-offender released within 3 years before employment Employee earns below $4,000 per month Hired between April 2023 and December 2028 Employer made timely CPF contributions Business owners, employers trading in personal capacity, government agencies and unregistered businesses excluded
Do I need to apply for UEC?
No separate application is needed. Automatic for referrals from Yellow Ribbon Singapore or contracted halfway houses; otherwise by online application to IRAS by 31 January of the following year. No cheques.
What documents do I need for UEC?
None if the hire was through Yellow Ribbon Singapore or an SPS-contracted halfway house (automatic); For direct hires: online UEC application form to IRAS with employee details, which may include the employee's consent and proof of release date; Timely CPF contribution records; GIRO or PayNow Corporate registration.
Sources
- Official page: https://www.iras.gov.sg/schemes/disbursement-schemes/uplifting-employment-credit-(uec)
- https://mof.gov.sg/docs/librariesprovider3/budget2025/download/pdf/annexd3.pdf
Information last verified on 23 Oct 2026. Grant rules change often. Always confirm with Inland Revenue Authority of Singapore (IRAS) before you apply.
