TOP
Web Content Viewer

Claiming Make-Up Pay


 Employed NSmen

Employers are not required to submit MUP claims and supporting documents. MINDEF will automatically generate the MUP amount for employed NSmen based on wage data submitted by their employers to the CPF Board. The auto-generated MUP is based on the following:

  • 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.

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. Employers should do so within three months from the start of the ORNS activity.

Self-Employed NSmen

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 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 before the start of your ORNS activity. 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.