Absentee Payroll (AP) Funding

What is Absentee Payroll (AP)?

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.

What is the benefit of AP?

SMEs can claim absentee payroll funding of 80% of basic hourly salary at a higher cap of $7.50 per hour.

Who is eligible for AP?

Company must be registered or incorporated in Singapore. Trainees must be full-time or permanent part-time employees of the sponsoring company. Trainees must continue to receive their salary when they are in the training and must have attained at least 75% attendance. They must have sat for and passed the examinations/ assessments and also complete the course whilst under employment of the sponsoring company.

How to claim for AP?

1. During the application of Training Grant, on the Course page, under the questions to be declared, there will be a question asking if the company is applying for absentee payroll funding.
2. During the application for Training Grant Claims, on the Trainee Declaration, there will be a question asking if the training is conducted during working hours.

Application for AP is only available during the application of Enhanced Training Support for SMEs (ETSS). Click here to learn how to apply for ETSS!

FAQs

What are the eligibility criteria?

In order to be eligible for Absentee Payroll funding, the applicant company must meet the following criteria:

1. Company must be registered or incorporated in Singapore
2. Trainees must be fully sponsored by their employer for supportable cost components (such as course fees) incurred on the training course;
3. Trainees must be full-time or permanent part-time employees of the sponsoring company;
4. Trainees must continue to receive their salary when they attend training;
5. Trainees must have achieved at least 75% attendance;
6. Trainees must have sat for and passed the examinations/ assessments where applicable; and
7. Trainees must complete the course whilst under employment of the sponsoring company.

What are the 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”.

What is the Absentee Payroll Funding Rates?

AP for training during working hours — 80% of hourly basic salary (capped at $7.50 per trainee-hour)

AP for training outside working hours — 80% of hourly basic salary (capped at $7.50 per trainee-hour)

Mandatory AP top-up by employer for training outside working hours — Balance 20% of hourly basic salary (capped at $1.90 per trainee-hour)

Total AP receivable by employees for training outside working hours — 100% of hourly basic salary (capped at $9.40 per trainee hour)