Absentee Payroll (AP) funding is a grant to help employers defray the manpower costs incurred when they send their employees for certifiable skills training during working hours.
For training conducted outside working hours, the grant is meant to alleviate the opportunity costs incurred by the employees. Hence, the funding is to be paid to the employees together with the mandatory top-up by the employer.
Note: 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:
(i) Company must be registered or incorporated in Singapore
(ii) Trainees must be fully sponsored by their employer for supportable cost components (such as course
fees) incurred on the training course;
(iii) Trainees must be full-time or permanent part-time employees of the sponsoring company;
(iv) Trainees must continue to receive their salary when they attend training;
(v) Trainees must attain a minimum of 75% attendance and sit for all prescribed exams/assessments;
and
(vi) Trainees must complete the course whilst under employment of the sponsoring company.
Funding rates:
| Normal Funding Rates | Funding Rates under the Workfare Training Support (WTS) Scheme (with effect from 1 July 2010) (Only applicable for Singapore citizens aged 35 years & above, with salary up to $1,700) |
Funding Rates for SMEs (with effect from 1 July 2012) | ||
| Salary up to $1,400 | Salary from $1,401 to $1,700 | |||
| AP for training during working hours | 80% of hourly basic salary (capped at $4.50 per trainee-hour) | 95% of hourly basic salary | 90% of hourly basic salary | 80% of hourly basic salary (capped at $7.50 per trainee-hour) |
| (i) AP for training outside working hours | 80% of hourly basic salary capped at $4.50 per trainee-hour) | 95% of hourly basic salary | 90% of hourly basic salary | 80% of hourly basic salary (capped at $7.50 per trainee-hour) |
| (ii) Mandatory AP top-up by employer for training outside working hours | Balance 20% of hourly basic salary (capped at $1.10 per trainee-hour) | Balance 5% of hourly basic salary | Balance 10% of hourly basic salary | Balance 20% of hourly basic salary (capped at $1.90 per trainee-hour) |
| Total AP receivable by employees for training outside working hours, i.e. (i) + (ii) |
100% of hourly basic salary (capped at $5.60 per trainee-hour) | 100% of hourly basic salary | 100% of hourly basic salary | 100% of hourly basic salary (capped at $9.40 per trainee hour) |
With effect from 1 December 2010, absentee payroll funding per trainee is capped at $6,500 per year or per course, whichever is earlier.
Workfare Training Support (WTS) – Employers
If your employees earn not more than $1,900 per month and are 35 years old and above, you can benefit from the Workfare Training Support (WTS) scheme when you sponsor him/her for training. WTS encourages you to sponsor your lower wage employees for training to upgrade their skills and improve your business performance.
With effect from 1 July 2013, WTS has been improved to provide greater benefits to you.
In addition, your employees can directly benefit from the cash awards under the
Training Commitment Award (TCA).
You can benefit from 95% course fee and absentee payroll funding (no dollar cap) when you sign up your employees for any of these courses:
• Singapore Workforce Skills Qualifications (WSQ) courses
All WSQ courses are supported under the WTS scheme. Please click here to see the list of CET
Centres offering WSQ courses and contacts.
• Part-time ITE Skills Certificate, Part-time NITEC and Part-time Higher NITEC courses offered by the
Institute of Technical Education (ITE). Please contact ITE directly to find out more on course details.
• Part-time Diploma, Advanced Diploma, Specialist Diploma and Diploma (Conversion) programmes
offered by the five local Polytechnics.
Source:
http://www.wda.gov.sg/content/wdawebsite/programmes_and_initiatives/WTS_TrainingGrant_Employer.html