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Knowledge Highlights 27 January 2025
On 28 May 2021, the Ministry of Finance (“MOF”) issued a press release introducing support measures for businesses and individuals during the Phase 2 (Heightened Alert) (“P2(HA)”) period, from 16 May 2021 to 13 June 2021, during which tighter restrictions on higher-risk activities were implemented to curb the spread of Covid-19 community cases. Some of these support measures were extended following the announcement of the calibrated reopening to Phase 3 (Heightened Alert).
Details of the support measures are set out below.
JSS enhanced for affected sectors from 16 May 2021 to 2 July 2021
The Jobs Support Scheme (“JSS”) provides wage support to employers for the first S$4,600 of gross monthly wages paid to local employees. The Government enhanced the JSS to provide support to sectors that have been significantly affected by the P2(HA) tightened measures from 16 May 2021 to 13 June 2021. On 18 June 2021, the Multi-Ministry Taskforce announced an extension of the JSS enhancements for affected sectors in view of the continued tightened safe management measures of various activities until mid-July 2021. A general overview of the JSS enhancements is as follows:
Sectors with JSS enhancement |
JSS support for Phase 2 (Heightened Alert) from 16 May 2021 to 13 June 2021 and Stage 1 of Phase 3 (Heightened Alert) from 14 to 20 June 2021 |
Extension of JSS support |
|
21 June 2021 to 11 July 2021 |
12 to 25 July 2021 (2 weeks) |
||
Closed sectors or sectors with enhanced safe management measures · Food and beverage · Gyms and fitness studios · Performing Arts & Arts Education |
50% |
50% |
10% |
Significantly affected sectors · Retail · Cinemas · Museums, art galleries, historical sites · Family entertainment |
30% |
30% |
10% |
(Source: IRAS webpage on Jobs Support Scheme)
In addition, affected personal care services will receive 30% enhanced JSS until 20 June 2021, and 10% from 21 to 30 June 2021.
Other businesses significantly affected by the P2(HA) tightened measures and which would like to appeal for enhanced JSS support may do so at go.gov.sg/jss.
The enhanced payout will be disbursed from September 2021. MOF states that as JSS payouts are intended to offset and protect local employees’ wages, employers who put local employees on mandatory no-pay leave or retrench them will not be eligible for JSS payouts for those employees. More details on the enhanced JSS support is available on the Inland Revenue Authority of Singapore (“IRAS”) JSS webpage.
Rental support for qualifying tenants of commercial properties
To support businesses with rental costs, the Government is providing rental relief to small and medium enterprises (“SMEs”), and eligible non-profit organisations (“NPOs”) with an annual revenue not exceeding S$100 million, who are tenant-occupiers of qualifying commercial properties in the following manner:
Separately, property owners who run an SME business or an eligible NPO on their own qualifying commercial property will also be eligible for the cash payout, computed based on the annual value of the property (or part of it) for Year 2021 as at 14 May 2021.
MOF states that most qualifying tenants and owner-occupiers will receive the cash payout automatically without needing to submit an application. The cash payout will not be disbursed automatically to tenants who only rent part of a property, or to tenants who rent a mixed-use property (e.g. a shophouse for both retail and residential use), and/or to licensees. Such businesses should submit an application to IRAS, and provide supporting documents. IRAS provides more details of the Rental Support Scheme on its Government Cash Payout (2021 Rental Support Scheme) webpage.
Other reliefs
The Government introduced other reliefs, including the following:
The CGR-T initially covered the period between 16 May 2021 and 30 June 2021, and was subsequently extended until 31 July 2021.
Eligible individuals placed on involuntary no-pay leave may receive a one-off payout of up to S$700, and those experiencing significant income loss may receive a one-off payout of up to S$500. Applications close on 2 July 2021. Existing CRG-T recipients who continue to require assistance can also apply for a second tranche of CRG-T support in July.
More information is available on the Ministry of Social and Family Development (“MSF”) Covid-19 Recovery Grant - Temporary (CRG-T) for Workers Affected by Heightened Alert Measures webpage.
On 24 May 2021, Changi Airport Group also announced the waiver of rental fees for the period of closure from 14 May 2021 to 13 June 2021 for retailers in the Changi Airport terminals.
Reference materials
The following materials are available on the MOF website www.mof.gov.sg, MOH website www.moh.gov.sg, IRAS website www.iras.gov.sg, MSF website www.msf.gov.sg, MOE website www.moe.gov.sg, and Land Transport Authority (“LTA”) website www.lta.gov.sg:
Further information
Allen & Gledhill has a Covid-19 Resource Centre on our website www.allenandgledhill.com that contains knowhow and materials on legal and regulatory aspects of the Covid-19 crisis.
In addition, we have a cross-disciplinary Covid-19 Legal Task Force consisting of Partners across various practice areas to provide rapid assistance. Should you have any queries, please do not hesitate to get in touch with us at covid19taskforce@allenandgledhill.com.