Absentee Payroll (AP) Funding
Absentee Payroll (AP) funding is a grant to help employers defray the manpower costs incurred when they send their employees for certifiable skills training.
For training outside working hours, AP funding will be given to the employers to defray the overtime pay that was paid to their employees. Hence to qualify for AP funding, employers will have to pay their employees overtime pay in accordance with their Human Resource (HR) policy. Employers may log into the Enterprise Portal of Jobs and Skills to submit the claims.
The Absentee Payroll funding is NOT applicable to on-the-job training (OJT) hours.
In order to be eligible for Absentee Payroll funding, the applicant company must meet the following criteria:
- Company must be registered or incorporated in Singapore
- Trainees must be fully sponsored by their employer for supportable cost components (such as course fees) incurred on the training course;
- Trainees must be full-time or permanent part-time employees of the sponsoring company;
- Trainees must continue to receive their salary when they attend training;
- Trainees must have achieved at least 75% attendance;
- Trainees must have sat for and passed the examinations/ assessments where applicable; and
- Trainees must complete the course whilst under employment of the sponsoring company.
- Trainees must be paid overtime pay in accordance with the employer’s Human Resource (HR) policy (for training outside working hours).
- Not barred from receiving government grants
With effect from 1 April 2009, government entities are not eligible for AP funding. This includes private entities held under a government agency whose expenditure on manpower is partially government funded.
Courses Approved For Absentee Payroll Funding
Courses which are supported for Absentee Payroll funding will be pre-approved with an Absentee Payroll funding component.
Go to 'Course Details', look under 'Course Funding Details'. For courses which are pre-approved with an Absentee Payroll funding component, the 'Type of Funding' field will contain either "Training Grant and Absentee Payroll only" or "Absentee Payroll only".
- Absentee Payroll Funding Rates
Table 1 below summarises the prevailing Absentee Payroll funding rates :
Table 1: Absentee Payroll Funding Rates
Normal Funding Rates
Funding Rates under the Workfare Skills Support (WSS) Scheme
(Only applicable for Singapore citizens aged 35 years & above, with salary up to $2,300)
Funding Rates for SMEs (with effect from 1 July 2012)
80% of hourly basic salary (capped at $4.50 per trainee-hour)
95% of hourly basic salary
80% of hourly basic salary (capped at $7.50 per trainee-hour)
- Computing Basic Hourly Salary
Basic hourly salary is computed using the formula: (Monthly salary * 12 months per year) / (Hours worked per week * 52 weeks per year)
In the SkillsConnect system, applicant companies are required to fill in the variable fields - 'Monthly salary' and 'Hours worked per week'. SkillsConnect will compute the basic hour salary from these information.
‘Monthly Salary’ refers to the Fixed Monthly Salary, comprising Basic Monthly Salary and Fixed Monthly Allowances. Please see Table 1 below for details of fixed monthly salary components:
Table 1: Definition of Fixed Monthly Salary
Example of WSS Funding Rates:
Employer intends to send an employee for training. The course duration is 120 hours. Employee is a Singapore citizen, 50 years old, with salary of $1,000 per month and works 44 hours per week.
Hourly basic salary = (Monthly Salary x 12 months) / (44 hours per week x 52 weeks per year) = ($1,000 x 12) / (44 x 52) = $5.24
Based on the employee profile, WSS funding rate of 95% of basic hourly salary applies.
95% of hourly salary = 95% x $5.24 = $4.98
Absentee Payroll funding claimable by employer = $4.98 per trainee-hour x 120 hours = $597.60
Absentee Payroll Calculator can be found at: https://www.ssg.gov.sg/absentee-payroll-calculator.html
As part of the Stabilisation and Support Package and supplementary Resilience Budget announced by DPM Heng Swee Keat, enterprises (SMEs and non-SMEs) will be eligible for the Enhanced Training Support Package (ETSP), comprising enhanced AP funding rate at 90% of hourly basic salary, capped at $10 per hour.
This will apply to all courses that are eligible for absentee payroll funding today, e.g. selected courses by SSG-appointed CET Centres or certifiable courses by other SSG-approved training providers.
The ETSP will be time-limited to cover eligible courses starting BEFORE 1 Jan 2021.