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Blog / SFEC Enhanced: Offset Course Fees Upfront from December 2026
SFEC Enhanced: Offset Course Fees Upfront from December 2026
From 1 December 2026, eligible companies will receive a fresh S$10,000 SkillsFuture Enterprise Credit (SFEC) (Enhanced) allocation in an online wallet. For qualifying employer-sponsored SWDA-funded training, the credit can offset 100% of the eligible net course fee before GST, up to the available wallet balance.
The practical benefit is better cash flow: your company can use SFEC to reduce the fee payable upfront, instead of paying the eligible amount first and waiting for reimbursement. GST remains payable by the company.
Updated 30 October 2026, using the official launch announcement and SWDA's Training Course SFEC (Enhanced) Workflow briefing of 8 and 12 October 2026. The enhanced scheme launches on 1 December 2026; it is not yet available at the time of writing.
What changes with SFEC (Enhanced)?
| Feature | Current SFEC | SFEC (Enhanced) |
|---|---|---|
| Key date | Expires on 30 November 2026 | Launches on 1 December 2026 |
| Credit | Remaining credit under the current allocation | Fresh S$10,000 for each eligible company |
| Payment model | Employer reimbursement after eligible costs are paid and approved | Upfront offset through an online wallet; SWDA pays the SFEC portion to the training provider |
| Support for qualifying training costs | Up to 90% of eligible out-of-pocket costs | 100% of the eligible net fee before GST, limited by available wallet credit |
| Enhanced wallet expiry | Unused current credits expire at the transition | 30 November 2029 |
The S$10,000 is a company-level credit, not a cash grant paid to the company or an allocation for each employee. Any unused current SFEC balance does not carry over into the fresh wallet.
Which companies qualify for the S$10,000 wallet?
The qualifying period is 1 January to 31 December 2025. Employers must meet all of these conditions:
- Have employed at least three resident employees every month during the qualifying period. The official EWTP factsheet specifies Singapore Citizens or Permanent Residents drawing a salary and receiving CPF contributions.
- Not be in default of Skills Development Levy (SDL) contributions during that period.
- Not have an inactive ACRA status.
The October briefing also notes internal governance checks. Eligible companies must complete the basic workforce questionnaire on the OurWorkforce Portal to unlock their credit. Check your enhanced-scheme eligibility even if your company received SFEC previously.
Which course fees can SFEC offset?
For the training workflow covered here, SFEC (Enhanced) supports employer-sponsored SWDA-funded courses that attract training subsidies for employers. The applicable course subsidy is applied first. SFEC then offsets the eligible remaining net fee before GST.
Before registering staff, confirm the company, employee, course and selected course run qualify. A course appearing in a training catalogue does not by itself establish SFEC eligibility. Ask the provider for the course reference and an invoice showing the subsidy, intended SFEC offset, GST and balance payable.
Example: S$300 of net training fees offset upfront
The October briefing illustrates a S$1,000 course with a 70% government subsidy. Assuming the employer and enrolment qualify and sufficient SFEC credit is available:
| Item | Illustrative amount |
|---|---|
| Course fee before GST | S$1,000 |
| Government training subsidy, 70% | -S$700 |
| Eligible net course fee before GST | S$300 |
| GST in this example, 9% of S$1,000 | S$90 |
| SFEC (Enhanced) offset | -S$300 |
| Company pays | S$90 GST |
This is an illustration, not a quotation or a universal 70% subsidy. The briefing notes that GST treatment differs for Tier 1 and Tier 2 courses; confirm the GST and subsidy applicable to your actual enrolment. SFEC cannot offset GST.
If your available wallet credit is below the eligible net fee, the company pays the uncovered difference as well as GST. SFEC applies the full eligible offset up to the available balance; employers cannot choose an arbitrary smaller redemption amount.
How employers use SFEC upfront: five steps
- Check eligibility and unlock the wallet. Complete the basic workforce questionnaire on the OurWorkforce Portal and check the available credit.
- Tell the training provider before registering staff. Confirm that you intend to use SFEC (Enhanced), agree on the qualifying course run and request the fee breakdown.
- Ensure enrolment is recorded in TPGateway. The provider prepares the invoice and submits enrolment information. A TPGateway enrolment must exist before the employer can submit the SFEC claim.
- Submit the employer claim on the SFEC system. Select the enrolments and upload the invoice within the claim window. Credits are earmarked for the claim. Submit promptly after the enrolment becomes available.
- Send employees to training and monitor the claim. SWDA checks eligibility and attendance. The provider verifies the approved amount and requests payout; the SFEC portion is paid directly to the provider.
Under the briefing's operational policy, providers should not collect the SFEC-covered portion upfront and then ask the employer to claim reimbursement later. A provider may collect an uncovered balance, or the fee if a claim is cancelled or rejected. Confirm the payment arrangement and intended offset before enrolment.
Claim deadlines employers should know
| Action | Window or deadline in the October briefing |
|---|---|
| Employer submits SFEC claim | From 60 days before the course start date to 14 days after it starts, within the enhanced scheme's operating period |
| Attendance and employer-employee verification for payout readiness | Within 120 days after the course start date |
| Training provider requests payout for an eligible claim | Within 180 days after the course start date |
| SFEC disbursements to providers begin | From January 2027 |
Approval depends on employer-employee verification and other checks. A claim may be conditionally approved while verification is pending. If the attendance and verification conditions are not met within the required period, the claim is rejected and the reserved credits return to the employer's wallet. A provider that misses the payout deadline will not receive payment for that lapsed claim.
The minimum SFEC payout deliverable for training is at least one attendance record for each trainee, drawn from TPGateway. This does not replace the course's full attendance, assessment or underlying subsidy requirements. Employees should complete the required training and assessments.
Use the current SFEC before 30 November 2026
The existing SFEC expires on 30 November 2026. To qualify under that scheme, the course run must be completed on or before that date, subject to approval. Registering before the deadline for a course ending later does not meet this completion condition.
Review any remaining current credit separately from your plans for the enhanced wallet. The new allocation is fresh credit for eligible companies, not an extension of unused old credit.
Plan company-sponsored training with Tertiary Courses
Use the wallet to address a real skills gap. For example, project teams can explore WSQ Project Management with Generative AI (GenAI), while marketing teams can explore WSQ Generative AI for Search Engine Optimization (SEO).
These are training ideas; confirm the enhanced-scheme eligibility and fee breakdown for your company and selected run before enrolling. Contact Tertiary Courses with your company details, preferred course, staff numbers and training dates, and tell us that you intend to use SFEC (Enhanced).
Frequently asked questions
Does SFEC (Enhanced) make every course free?
No. It can cover 100% of the eligible net fee before GST for qualifying training, up to available credit. GST, any uncovered balance and ineligible charges remain payable.
Can we use the enhanced wallet before 1 December 2026?
The announced launch date is 1 December 2026. Plan ahead, but do not assume the enhanced credit can be used before launch.
Do employers need to submit a claim?
Yes. Under the enhanced training workflow, the employer submits the SFEC claim after the provider records the enrolment in TPGateway. The employer claim deadline is 14 days after the course starts.
Is SFEC the same as an employee's SkillsFuture Credit?
No. SFEC is an employer credit for eligible company-sponsored training and supported workforce transformation. SkillsFuture Credit is a separate individual scheme; do not treat the two balances as interchangeable.
Sources and further reading
- TPGateway: SSG Information Memorandum/EED/2026/1, launch of the redesigned SFEC and expiry of current SFEC, 17 April 2026.
- OurWorkforce: SkillsFuture Enterprise Credit (Enhanced).
- Official Enterprise Workforce Transformation Package factsheet, updated July 2026, for the qualifying period and employer eligibility.
- SWDA, Training Course SFEC (Enhanced) Workflow, briefing dated 8 and 12 October 2026, for the wallet expiry, activation, training offset, GST exclusion, claim workflow and deadlines.
Confirm the latest official guidance and your enrolment details before relying on a funding amount.
