Tax Alert – Support Package for Workers and Businesses during Phase 2 (Heightened Alert)

With the tightening of safe management measures imposed for the period 22 July 2021 to 18 August 2021, the Ministry of Finance announced on 23 July 2021 a S$1.1 billion support package for workers and businesses hit by this Phase 2 (Heightened Alert) (“P2(HA)”) restrictions.

Enhanced Jobs Support Scheme ("JSS") for Affected Sectors

The JSS is enhanced from 22 July 2021 to 18 August 20201 for affected sectors:

  • 60% for sectors where the tightened measures require them to suspend many, if not all, of their activities
  • 40% for sectors that are significantly affected by the restrictions
  • JSS support for these sectors will taper to 10% from 19 August to 31 August 2021
Sectors/Businesses Announced JSS Support New JSS Support
16 May to 11 July 2021 12 July to 21 July 2021* 22 July to 18 August 2021* 19 August to 31 August 2021

Closed sectors or sectors with tightened safe management measures

  • Food and Beverage ("F&B")
  • Gyms & fitness studios
  • Performing Arts & Arts Education

























Significantly affected sectors

  • Retail/Cinemas
  • Museums, art galleries, historical sites
  • Family entertainment
  • Affected personal care services#
  • Tourism^









* The earlier announced 10% JSS support from 12 July to 8 August 2021 will be superseded by the latest announcement on 22 July 2021.

# Affected personal care services received 30% JSS support from 16 May to 20 June 2021, and 10% from 21 June 2021 to 30 June 2021.

^ Includes qualifying licensed hotels, licensed travel agents, gated tourist attractions, cruise operators, regional ferry operators, and MICE organisers. They received Tier 1 JSS support at 30% from 1 April to 30 June 2021, and 10% from 1 July to 21 July 2021.

Rental Relief for Commercial Properties

The announced additional rental waivers will offset rent for the full duration of P2(HA) for Government-owned commercial properties and half the P2(HA) duration of privately-owned commercial properties.


Qualifying tenants on Government-owned commercial properties

4-week rental waiver

Qualifying tenant-occupiers and owner-occupiers of privately-owned commercial properties under the Rental Support Scheme

2-week rental relief cash payout

To ensure fair burden sharing, the Government is looking to require sharing of rental obligations among the Government, landlords and qualifying tenants. More details will be announced by the Ministry of Law.

Re-introduction of the Food Delivery Booster Package

The Food Delivery Booster Package is re-introduced to extend support for the F&B sector by defraying part of food delivery costs via food delivery platforms and third-party logistics partners for transactions made from 22 July 2021 to 18 August 2021.

Enterprise Singapore ("ESG") will fund:

  • 5 percentage points of the commission cost charged for the use of food delivery platforms
  • 20% of the delivery costs for food delivery orders through third-party logistics partners

Continuation of E-Commerce Booster Package

ESG will provide local retailers for getting on-board local e-commerce platforms with a one-time 80% support on qualifying costs for the services fees charged by the platforms, capped at $8,000. These platforms include Lazada, Mummy’s Market, Qoo10, Shopee, and Zalora.

The E-commerce Booster Package was re-introduced on 16 May 2021 and will be available until 16 November 2021.

Enhanced COVID-19 Driver Relief Fund

To support taxi and private hire car drivers, the COVID-19 Driver Relief Fund ("CDRF") is enhanced with eligible drivers receiving the following payout for the period from 22 July to end-September 2021.

Current CDRF payout Enhanced CDRF payout
  • $10/vehicle/day for 60 days from July 2021; and
  • $5/vehicle/day for the next 30 days.
  • An additional $10/vehicle/day from 22 July to 31 August 2021; and
  • An additional $5/vehicle/day in September 2021.

Support for Hawkers and Market Stallholders

The following support will be given to hawkers and market stallholders:

  • An additional one-month of subsidies for fees for table-cleaning and centralised dishwashing services, and one month of rental waivers for stallholders in hawker centres and markets managed by the National Environment Agency (“NEA”) or NEA-appointed operators.
  • A one-off cash assistance of $500 per stallholder, with the introduction of a new Market and Hawker Centre Relief Fund, for all individual stallholders of cooked food and market stalls in centres managed by NEA or NEA appointed operators.

COVID-19 Recovery Grant-Temporary

The COVID-19 Recovery Grant-Temporary (“CRG-T”) is now extended until 31 August 2021.

Existing CRG-T recipients who continue to require assistance can apply for a second CRG-T support payout.

For other workers  affected by the tightened measures, a payout of up to $700 if they were  placed on involuntary no-pay leave, and up to $500 for those who lost at least 50% of their income for at least one month due to tightened safe management measures (since 16 May 2021).

Credit Support Measures Remain Available

Banks and finance companies continue to provide cashflow assistance to borrowers affected by the tightening of restrictions. Lenders will further offer relief and restructuring options for borrowers based on their specific circumstances.


For further information or assistance, please contact:

Koh Puay Hoon, Partner & Head of Tax
T +65 6594 7820
[email protected]

Cindy Lim, Partner
T +65 6594 7852
[email protected]

William Chua, Partner
T +65 6594 7860
[email protected]