ACHIEVING QUALITY GROWTH
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1 ACHIEVING QUALITY GROWTH 1
2 $5.9 billion of Government Support over 3 years 2
3 QUALITY GROWTH PROGRAMME 3-Year Transition Support Package A. Wage Credit Scheme (WCS) - $3.6 billion To assist with rising labour cost Encourage sharing of productivity gains with workers B. Productivity and Innovation Credit (PIC) Bonus - $450 million Incentivise investments in productivity and innovation C. Corporate Income Tax (CIT) Rebate - $1.3 billion Alleviate rising business costs 3
4 QUALITY GROWTH PROGRAMME Flow back additional foreign worker levies collected in a meaningful way to support productivity and gainsharing. Objectives of WCS Provides support for businesses to manage rising wage cost in a tight labour market. This frees up resources for businesses to invest in productivity. Helps employers share productivity gains with their employees. 4
5 Wage Credit Scheme (WCS) Significant Level of Support Co-funds 40% of wage increases for Singaporean workers over next 3 years Applicable up to a gross monthly wage of $4,000 To provide sustained support for employers, wage increases are co-funded until
6 Wage Credit Scheme (WCS) Total wages paid by the employer to the employee in the calendar year, divided by the number of months in which CPF contributions were made. Definition of Gross Monthly Wage Total wages refers to all allowances and payments that attract CPF contributions, including basic salary and additional wages like overtime pay and bonuses. Total wages excludes employer CPF contributions. Computed from the CPF contributions that the employer makes for the employee in the year The use of gross monthly wage for Wage Credit computations allows employers flexibility in giving wage increases suitable for the circumstances of their businesses. This is in line with the flexible wage model. 6
7 Wage Credit Scheme (WCS) Sample Calculation of Gross Monthly Wage Total basic wage Bonuses Number of Months Worked Gross Monthly Wage Other allowances and special payments such as but not limited to commissions and overtime pay 7
8 Wage Credit Scheme (WCS) Determination of Wage Increase The wage increase in the qualifying year is calculated by comparing: the gross monthly wage in qualifying year, with the gross monthly wage in the preceding year. 8
9 Wage Credit Scheme (WCS) Sample Calculation of Gross Monthly Wage Increase Gross Monthly Wage Gross Monthly Wage Gross Monthly Wage Increase Total Wage Credit = 40 % x Gross Monthly Wage Increase x Number of Months Worked with Employer 9
10 Wage Credit Scheme (WCS) Year of Wage Credit ( Qualifying year ) Gross Monthly Wage Increase Payment Date 2013 Gross monthly wage of End March Gross monthly wage of Gross monthly wage of End March Gross monthly wage of Gross monthly wage of Gross monthly wage of End March 2016 Note: Table assumes employer gives his employee $50 wage increase each year from Gross Monthly Wage = Total wages paid by the employer to the employee in a calendar year Number of months in which CPF Contributions were made Gross Monthly Wage Increase = Gross monthly wage in qualifying year Gross monthly wage in preceding year 10
11 Illustration 1 * *At least $50 wage increase * *Assuming employee worked for 12 months with employer Wage increases are co-funded until 2015, if they are sustained 11
12 Illustration 2 Additional wage increases are also co-funded until
13 Illustration 3 The portion of wage increase that is sustained will continue to be co-funded. 13
14 Illustration 4 Wage increases will be calculated based on the preceding year, including in cases 14 where wages have decreased then.
15 Wage Credit Scheme (WCS) Illustration 5 Sample Calculation Co-funding will apply for all sustained wage increases 15
16 Wage Credit Scheme (WCS) Wage Credit Scheme (WCS) Increase from wage in the preceding year must be at least $50 to qualify for wage credits 16
17 Illustration 6 $80 Wage increases which are not at least $50 are not co-funded 17
18 Wage Credit Scheme (WCS) In any calendar year from 2013 to 2015, employers qualify for Wage Credit if they fulfil the following: Qualifying Employers (i) (ii) Made CPF contributions for these employees for at least three months in the year of the wage increase, and; The employees who received the wage increase had worked for at least three months in the preceding calendar year E.g. An employer hired an employee from Dec 2012 to Feb 2013 and gave a wage increase to the employee in Jan This employer is not eligible for Wage Credit in 2013 because the employee was not employed for at least three months in
19 Wage Credit Scheme (WCS) New Hires New hires who were working with a different employer Employees could have changed jobs for many reasons. As long as the employer had hired the employee for at least 3 months and gave him a wage increase, the employer will benefit from the scheme. New hires who were not previously employed e.g. fresh graduates The wage increase will be calculated over the first year of hire. e.g. Employers who hire fresh graduates in 2013 will only be eligible for wage increases given in 2014 over
20 Wage Credit Scheme (WCS) No application required. Wage Credit Payout Wage Credits are calculated based on CPF contributions made to the employee and given automatically to employers who qualify. First payout to be disbursed at end March
21 Wage Credit Scheme (WCS) 14 Jan 2014: Deadline to make CPF contributions for 2012 and 2013 wages paid to your employees What to do in 2014 End Mar 2014: Eligible employers will receive a notification letter from IRAS. You can also check your eligibility on IRAS website, and apply for a breakdown of your Wage Credit by employee. Wage Credit will be credited directly into your GIRO account registered with IRAS for Income Tax. Otherwise, a cheque will be issued. Wage Credit is taxable in the year it is received. Declare your Wage Credit as Other Income when filing your Tax Return. 21
22 Wage Credit Scheme (WCS) More Information Hotline for enquiries: for enquiries: FAQs, Wage Credit Scheme Calculator and worked examples of Wage Credit calculation are available at IRAS website: Also on the Budget Website: Business Calculator 22
23 Wage Credit Scheme Calculator How to use the WCS Calculator Employers can use the WCS Calculator to estimate the Wage Credit they will receive based on the wages given to their employees. 23
24 Wage Credit Scheme Calculator Agenda 1. Before you start 2. Download the WCS calculator 3. How to use the WCS calculator
25 Wage Credit Scheme Calculator 1. Before you start 25
26 Wage Credit Scheme Calculator Before you start Get ready employees employment and salary details from payroll system: Name NRIC Employment Date Optional Prior 2012 or during 2012/2013? Monthly Wage Records from 2012 to
27 Wage Credit Calculator Scheme Calculator Existing employees 3 types of employees: Employed by you for at least 3 months in both 2012 and 2013 New hires with NO previous employment Hired by you for at least 3 months in 2013; BUT Not employed for at least 3 months by any employer in 2012 New hires with previous employment Hired by you for at least 3 months in 2013; AND Was employed for at least 3 months by any employer in 2012 WCS Calculator cannot calculate their Wage Credits 27
28 Wage Credit Scheme Calculator 2. Download WCS Calculator 28
29 Wage Credit Scheme Calculator Download the WCS calculator 1 Log in to IRAS website. Click Wage Credit Scheme. 29
30 Wage Credit Scheme Calculator 2 Scroll down to Payment of WCS payout 3 Click WCS calculator 30
31 Wage Credit Scheme Calculator 1a Log in to IRAS website. Click Tax Calculators
32 Wage Credit Scheme Calculator 2a Scroll Down to Wage Credit Scheme (WCS) 3a Click WCS calculator 32
33 Wage Credit Scheme Calculator 4 Click Save 33
34 Wage Credit Scheme Calculator 5 Click Yes to access to the WCS calculator 34
35 Wage Credit Scheme Calculator 3. How to use WCS Calculator 35
36 Wage Credit Scheme Calculator There are 5 worksheets in the excel file Instructions Wage Record Wage Credit 2013 Wage Credit 2014 Wage Credit 2015 Enter each employee s employment and wage details in Wage Record sheet only. 36
37 Wage Credit Scheme Calculator On the Wage record sheet, fill in the details required 37
38 Wage Credit Scheme Calculator On the Wage Credit 2013 sheet, wage credit receivable will automatically be computed
39 Wage Credit Scheme Calculator On the Wage Credit 2014 sheet, wage credit receivable will automatically be computed 39
40 Wage Credit Scheme Calculator On the Wage Credit 2015 sheet, wage credit receivable will automatically be computed 40
41 Wage Credit Scheme Calculator Under Instructions sheet, there is a Step-by-Step Guide on how to use the WCS calculator 41
42 Wage Credit Scheme Calculator Worked Examples - Refer to WCS calculator spreadsheet 42
43 Wage Credit Calculator Scheme Calculator Existing employees 3 types of employees: Employed by you for at least 3 months in both 2012 and 2013 New hires with NO previous employment Hired by you for at least 3 months in 2013; BUT Not employed for at least 3 months by any employer in 2012 New hires with previous employment Hired by you for at least 3 months in 2013; AND Was employed for at least 3 months by any employer in 2012 WCS Calculator cannot calculate their Wage Credits 43
44 The End 44
45 Wage Credit Scheme (WCS) More Information Hotline for enquiries: for enquiries: FAQs, Wage Credit Scheme Calculator and worked examples of Wage Credit calculation are available at IRAS website: Also on the Budget Website: Business Calculator 45
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