Absentee Payroll Funding in Singapore: Employer Claim Guide

What Is Absentee Payroll Funding?

Absentee Payroll (AP) funding is a SkillsFuture Singapore (SSG) grant that compensates employers for paying employee salaries while they attend approved training. Instead of subsidizing course fees, AP funding offsets your manpower costs while staff upskill.

At Expede Tech Pte Ltd, we help SMEs maintain paperless, cloud-based payroll processes that keep your employee wage, CPF, and hour calculations audit-ready for government claims.

Eligibility Criteria

To claim AP funding, your business must satisfy four main requirements:

• Entity Status: Registered or incorporated in Singapore.

• CPF Contributions: Actively contributing CPF for the enrolled employee.

• Employee Status: The employee must be a Singapore Citizen, Permanent Resident, or LTVP+ holder, fully sponsored by your business.

• Eligible Course: Enrolled in an SSG-funded course listed in the Course Directory for Business.

Funding Rates and Cap

Feature	Details
Funding Rate	S$4.50 per hour of course attendance
Calculation Basis	Flat rate per training hour
Annual Organization Cap	S$100,000 per calendar year

How to Submit an Absentee Payroll Claim

1. Notify Training Provider: Inform the provider before training starts that your organization intends to claim AP funding.

   
   

2. Complete Course: The employee must attend and meet all attendance/assessment requirements.

   
   

3. Receive Application Prompt: Once the provider submits course completion details, you will receive an email prompt from the SkillsFuture portal.

   
   

4. Declare Salary Details: Log in to the SkillsFuture for Business portal to declare the employee's pre-CPF hourly basic salary using your payroll records.

Essential Payroll Records Required

To prevent claim rejections, ensure your cloud accounting and payroll system tracks:

• Basic hourly rate calculations (before CPF deductions).

• CPF payment proofs and monthly filing statements.

• Records matching course attendance dates and employee work records.

Frequently Asked Questions

Do I still pay CPF during employee training?

Yes. 

Employee training absence does not suspend statutory obligations. Employers must contribute regular CPF rates (37% total for employees aged 55 and below as of 2026).

How does Expede Tech assist with Absentee Payroll claims?

Our cloud accounting and payroll team sets up paperless payroll systems that automatically calculate exact hourly wages and maintain tax and CPF records. When your claim email arrives, all supporting data is ready to submit without manual paperwork.

Key Takeaways

• Hourly Subsidy: Absentee Payroll (AP) funding pays eligible Singapore employers a flat S$4.50 per hour of staff training.

• Annual Limit: Capped at S$100,000 per organization per calendar year.

• Provider-Initiated Claims: The claim process starts with your training provider after course completion.

• Prerequisites: Only applies to SSG-funded courses, local hires (Singapore Citizens, PRs, LTVP+), and CPF-paying employers.