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 is given to employers to defray the overtime pay that was paid to their employees. Hence to qualify for AP funding, employers must have in place a Human Resource (HR) policy which provides for the payment of overtime pay* to employees for these training hours and pay their employees overtime pay for these hours, in accordance with the HR Policy.
* Allowance, stipulated by MOM, to be paid to employees for training conducted outside working hours, can be considered in lieu of overtime pay. The amount of allowance to be paid to the employees must be in accordance with the rate(s) set out in the MOM’s website (https://www.mom.gov.sg/faq/salary/if-i-have-to-attend-training-outside-normal-working-hours-can-i-be-paid-for-it).Note:
The Absentee Payroll funding is not applicable to on-the-job training (OJT) hours.
Eligibility Criteria
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;
- Trainees must complete the course whilst under employment of the sponsoring company; and
- For training outside working hours, company must have in place a Human Resource (HR) policy which provides for the payment of overtime pay* to employees for these training hours and pay their employees overtime pay for these hours, in accordance with the HR Policy.
* Allowance, stipulated by MOM, to be paid to employees for training conducted outside working hours, can be considered in lieu of overtime pay. The amount of allowance to be paid to the employees must be in accordance with the rate(s) set out in the MOM’s website (https://www.mom.gov.sg/faq/salary/if-i-have-to-attend-training-outside-normal-working-hours-can-i-be-paid-for-it).Note:
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.
Absentee Payroll Funding are available for employers who sponsor employees for training. Click here to download the pdf for absentee payroll funding for employers.
You can also calculate your employee Absentee Payroll by using this calculator provided by SSG.
