HRSINGAPORE Community Discussions
Salary payment during circuit breaker
Dear HR Community
Please advise on the following scenario during the circuit breaker (CB) period for a non-working employee.
The employee's monthly salary is $2,500.
The employee has 12 days of annual leave (AL) as of 30 April 2020.
The employee's job is classified as non-essential and hence does not work during the CB period.
The employee worked for 4 days before CB period (1 - 6 April).
The company pays the employee full salary in April:
a) Pays for 4 working days in April, and
b) Pays for remaining 17 non-working days in April ( total 21 days in April - 4 = 17 days) by offsetting 12 days of AL, and
c) Pays (21 - 4 - 12 = 5) 5 days to the employee as advance pay; putting these 5 days as "time banking".
In summary, the employee receives a full salary of $2,500 in April by offsetting 12 days of AL & 5 days of "time banking" arrangement.
Please advise if this arrangement is possible i.e. that the company can offset AL for non-working days for non-essentials sector employee during the CB period.
Please also advise if the company can decide on the utilisation and allocation of funds received under the Job Support Scheme (JSS), as long as employees are paid in full as they are underemployed in April.
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