Specific Industries in Tiers and SSIC Codes

10% of the first $4,600 of gross monthly wages per local employee (22 Nov 2021 – 19 Dec 2021)

Entities must be classified under SSICs 56, or 68104. Licensees registered as individuals will also be included if they make mandatory CPF contributions for their employees.

• Have physical storefronts; and

• Be classified under SSICs 47191, 47199, 474, 475, 476, 4771, 47721, 4773, 4774, 47752, 47759, 47761, 47769, 4777, 47802, or 4799.

Entities must:

• Meet at least one of the conditions of being a: (i) participant in a project, activity, programme or festival supported by the National Arts Council (NAC) or National Heritage Board (NHB) between 1 April 2018 to 31 March 2021; or (ii) Museum Roundtable member before 31 March 2021; or (iii) accredited Arts Education Programme (AEP) provider listed in the 2019-2022 NAC-AEP Directory; or (iv) has more than two-thirds of its business in arts/heritage related activities (as defined by one of the 6 qualifying SSICs in criterion 2); and

• Be classified under SSICs 85420, 90001, 90002, 90003, 90004 or 90009.

Gyms, fitness studios and other sports facilities that must:

• Be classified under SSIC 93111, 93119, 93120 or 85410; and

• Operate sports- and/or fitness-related programmes that are (i) conducted indoors without masks on prior to P2(HA); or (ii) for those 18 years and under prior to P2(HA).

Cinema operators

Entities must:

• Hold a valid Film Exhibition licence from the Infocomm Media Development Authority (IMDA); and

• Be classified under SSIC 5914.

• Meet at least one of the conditions of being a: (i) participant in a project, activity, programme or festival supported by the National Arts Council (NAC) or National Heritage Board (NHB) between 1 April 2018 to 31 March 2021; (ii) Museum Roundtable member before 31 March 2021; or (iii) accredited Arts Education Programme (AEP) provider listed in the 2019-2022 NAC-AEP Directory; or (iv) has more than two-thirds of its business in arts/heritage related activities (as defined by one of the 6 qualifying SSICs in criterion 2); and

• Be classified under SSICs 91021, 91022, 91029

Entities must:

• Be classified under SSICs 93201 or 93209; and

• Derive more than two-thirds of revenue from operating family entertainment centres or family attractions-related businesses.

Qualifying licensed hotels. They must be a licensed hotel classified under SSIC 551.

Qualifying licensed travel agents. They must have more than two-thirds of their revenue from their travel agency business, based on the Annual Business Profile Returns submitted to the Singapore Tourism Board (STB) in 2018.

Qualifying gated tourist attractions. They must:

• Have more than 30% visitorship from tourists, and

• Be classified under SSICs 91021, 91022, 91029, 91030, 93201 or 93209

Cruise. They must be a cruise line or cruise terminal operator.

Meetings, incentives, conferences and exhibitions venue operators (MICE). They must be purpose-built MICE venue operators.

MICE and tourism event organisers. They must:

• Be impacted by the deferment/cancellation/loss of sales of at least one MICE/leisure event with at least 20% foreign attendees (residing outside Singapore) originally scheduled in Singapore between 1 Feb 2020 to 31 Dec 2020; and

• Derive more than two-thirds of their revenue from MICE/leisure events with at least 20% foreign attendees (residing outside Singapore); and

• Be classified under SSICs 82301, 82302 or 82303.

Regional ferry operators. They must:

• Be licensed by the Maritime and Port Authority of Singapore (MPA) as a Regional Ferry Services Operator; and

• Be classified under SSIC 50013.