Last updated: 11 November 2026
An employer who sends a team on an AI course can draw on several schemes at once. The course fee subsidy lowers the fee, Absentee Payroll repays part of the salary cost, the SkillsFuture Enterprise Credit (SFEC) offsets what is left for employers that hold it, and the Enterprise Innovation Scheme (EIS) gives a tax benefit on the spend. SSG is SkillsFuture Singapore, now part of the Skills and Workforce Development Agency (SWDA).
Which schemes fit a team course?
| Scheme | What it does | Key facts |
|---|---|---|
| SSG/SWDA course fee subsidy | Lowers the course fee | Up to 70% for CET Centre courses and up to 50% for certifiable courses, according to GoBusiness |
| Absentee Payroll | Repays part of the salary cost while staff train | S$4.50 per hour, up to S$100,000 per organisation per calendar year, for employers who fully pay for Singapore Citizen, PR or LTVP+ staff on funded courses |
| SFEC | Offsets out-of-pocket costs | A one-off S$10,000 credit for employers that Enterprise Singapore has notified, supporting up to 90% of out-of-pocket expenses |
| EIS | Tax benefit on qualifying training spend | Up to 400% tax deduction or 20% cash payout through EIS |
Staff who are NTUC members can also claim UTAP for themselves, and our guide to NTUC UTAP explains it. SkillsFuture Credit belongs to the individual, so it sits outside the employer schemes.
Worked example: a team of five
The figures below are made up for illustration. They do not describe a real course or a QD Academy fee, and the subsidy rate depends on the course. A company sends five staff on a course with a full fee of S$2,000 per person and 16 training hours. The subsidy is 50% in this example.
| Item | Amount |
|---|---|
| Full course fees (5 staff at S$2,000) | S$10,000 |
| SSG/SWDA course fee subsidy (50% in this example) | minus S$5,000 |
| Net course fees the company pays | S$5,000 |
| Absentee Payroll (5 staff, 16 hours each, S$4.50 per hour) | S$360 back to the company |
| Cost to the company before SFEC and tax | S$4,640 |
A company that holds SFEC can offset part of the net fees on top, if the course is SFEC-supported. Under EIS, qualifying spend is the course fees the company pays after government grants and subsidies, so the S$5,000 in this example could attract a deduction of up to S$20,000 at the 400% rate. The tax saved depends on the company’s own tax position.
The figures leave out GST. GST is based on the full course fee at 9% and is not covered by subsidies, so on S$10,000 of full fees the GST is S$900, payable on top of the amounts above.
In what order should an employer plan it?
- Confirm that the course is funded. Our guide on how to check whether a course is funded lists the questions to ask the provider.
- Work out which staff qualify. Absentee Payroll covers Singapore Citizen, PR or LTVP+ staff on funded courses where the employer pays in full.
- Check whether the company holds SFEC. The registered Corppass administrator receives an email from Enterprise Singapore, and our SFEC guide explains how the credit is used and claimed.
- Claim Absentee Payroll on the Enterprise Portal for Jobs and Skills. Our guide to Absentee Payroll funding covers the steps.
- Keep the invoices and course records for the tax return. Our guide to the Enterprise Innovation Scheme explains the deduction and the cash payout.
The guide to funding for AI and skills training in Singapore compares every scheme, including those for individuals, and our guide to the SSG/SWDA course fee subsidy and net fee shows how a fee is worked out.
Check your team funding with our team
QD Academy’s courses are taught by practitioners and funded for eligible learners. Our team checks which schemes apply to you and helps with the paperwork and claims for our own courses. See the Grants and Subsidies page for our calculators, or open a course page: Developing an Effective Customer Journey Map Using AI and Automation, AI-Powered Productivity Strategies for the Modern Workplace or Mastering AI for Sales Growth and Team Dynamics. Check the course page for the latest dates, fees and funding.
Can a company claim Absentee Payroll and the course fee subsidy on the same course?
Yes. GoBusiness lists course fee funding and Absentee Payroll funding together, and they cover different costs. The subsidy lowers the course fee, and Absentee Payroll repays part of the salary for the training hours.
Who claims Absentee Payroll?
The employer claims it on the Enterprise Portal for Jobs and Skills. GoBusiness sets the rate at S$4.50 per hour and the cap at S$100,000 per organisation per calendar year.
Can employers use SkillsFuture Credit or UTAP for staff training?
Both belong to individuals. SkillsFuture Credit is a personal balance for Singapore Citizens, and UTAP is for NTUC members. Employers use schemes such as the course fee subsidy, Absentee Payroll, SFEC and EIS.
Can an employer claim EIS on a subsidised course?
Yes, on the part the company pays. IRAS counts qualifying spend after government grants and subsidies, and the course must be eligible for SWDA funding and aligned with the Skills Framework.
Which scheme should a small business check first?
Start with the SSG/SWDA course fee subsidy, because it lowers the fee that the other schemes work on. Then check whether the company holds SFEC and which staff qualify for Absentee Payroll.