Claiming Make-Up Pay
The process of claiming MUP is dependent on NSman’s employment status:
a. Employed: Performing work under a contract of service where you are under the control of your employer. Examples include sole owners of businesses that are structured as private limited companies, where the owner is considered a separate legal entity from the business itself. You are also considered employed while on internship.
b. Self-Employed: Performing work for others under a contract for service. You may be a sole-proprietor or a partner in a partnership, or work for yourself and are in the position to realise a business profit or loss. Your income is derived from the buying and selling of goods, or from providing professional or personal services. Examples include taxi drivers, property agents, and insurance agents. Owners of private limited companies, where the business owner is considered a separate legal entity from his business are not considered as self-employed.
Please click here to view video guides on how to use the new MUP system.
Employers are the main touchpoint for managing the MUP claims of their NSmen employees. MINDEF will automatically generate the MUP amount for all ORNS activities except for IPPT, NS FIT and mobilisation. For employed NSmen, the auto-generated MUP amount is based on wage data submitted by their employers to the CPF Board, specifically:
- CPF Ordinary Wages (OW) submitted by employers; and
- Monthly average of CPF Additional Wages data submitted by employers to the CPF board in the last 12 months before the latest CPF OW data used.
Please approach your employer if you have MUP claims-related queries.
Employed NSmen and their employers can view the auto-generated MUP amounts on the ‘Manage NSmen Payments’ eService on the NS Portal starting from one month before the start of the ORNS activity. No action will be required and payment will be made within 10 working days from the start of the ORNS activity.
If there are any discrepancies in the auto-generated amount (e.g. recent pay increase or new hires with no CPF Board data), employers can propose adjustments to the claim amount or add new claims and submit these for consideration along with the relevant supporting documents. These should be done via the ‘Manage NSmen Payments’ eService on NS Portal before the start of the ORNS activity. If the ORNS activity has started, employers will need to submit the adjustments and supporting documents via the following FormSG link: https://go.gov.sg/appealemp. All adjustments must be made within three months from the start of the ORNS activity and late submissions will not be accepted.
NSmen with Overseas Employment
MUP claims will not be automatically generated for NSmen who are employed by companies that are based overseas. This is because non-locally registered companies do not have to contribute CPF, and therefore no CPF wage information will be available for the MUP amount to be automatically generated for ORNS activities. Upon receiving the SAF100, NSmen should inform their employers about their ORNS activity and arrange for unpaid time-off or leave with their employers, and inform their employers to manually submit the MUP claim. Employers who are based overseas and unable to login to NS Portal via CorpPass may submit the MUP claim and relevant supporting documents via the following FormSG link https://go.gov.sg/osemployment.
There are three claim options for self-employed NSmen.
- Income Tax option: Based on the trade income in your Notice of Assessment (NOA) from IRAS for the year of your ORNS activity. If the NOA for the year of ORNS activity is not available, a provisional MUP amount will be auto-generated using your latest NOA and any difference will be topped up or recovered from you subsequently.
- Average Income option: Based on the net self-employment income for the six months immediately before your ORNS activity.
- Replacement option: Based on the fees paid to stand-in doctors, dentists or transport drivers engaged to cover your duties for the duration of your ORNS activity.
The default option for self-employed NSmen is the Income Tax Option. If you have already provided consent for MINDEF to draw your Income Tax data from IRAS, MINDEF will automatically compute your MUP amount for all ORNS activities except for IPPT, NS FIT and mobilisation based on the Income Tax option.
You can view the auto-generated MUP amounts on the ‘Manage NSmen Payments’ eService on the NS Portal starting from one month before the start of your ORNS activity.
If you prefer to use the Average Income or Replacement option, you can propose adjustments to the claim along with relevant supporting documents, for MINDEF’s consideration. These should be done via the ‘Manage NSmen Payments’ eService on NS Portal before the start of your ORNS activity. If your ORNS activity has started, you will need to submit the adjustments via the following FormSG links: https://go.gov.sg/appealse. All adjustments must be made within three months from the start of your ORNS activity and late submissions will not be accepted. You will be paid once the claim and supporting documents have been processed.
Providing Consent for MINDEF to draw Income Tax data from IRAS
You are encouraged to provide consent for MINDEF to draw your income tax data from IRAS via the ‘Manage NSmen Payments’ eService on the NS Portal. You will also be prompted to do so when booking your IPPT or NS FIT session on NS Portal. Otherwise, you will need to submit a new claim for each ORNS activity, along with the relevant supporting documents.
If you do not provide consent and no claims were submitted before the start if your ORNS activity, you will be deemed as having no income and therefore receive the base NS Pay.
Claims Under Exceptional Scenarios
Most claims can be made under the ‘Manage NSmen Payments’ eService in NS Portal. If your employer is a locally-registered company, they will need to register for a Corppass account in order to access the eService. Please visit https://go.gov.sg/corppassnsportal for a step-by-step guide on how to register for Corppass.
If your employer is not locally registered, they may submit the claim via FormSG at the links below under the following exceptional scenarios:
- Claim under overseas employment (https://go.gov.sg/osemployment)
- Claim under WSG Traineeship Programmes (https://go.gov.sg/wsgprog)
- Claim under Internship Programmes (https://go.gov.sg/internprog)
- Claim for Director’s Fees for non CPF-registered company (NSman is the only employee) (https://go.gov.sg/directors)
- Claim for short-term contract/ internship under Ministry/ Statutory Board (https://go.gov.sg/govtstcintern)
If you face any issues with submission via FormSG, please contact email@example.com.