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IRAS | Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)
https://www.iras.gov.sg/schemes/disbursement-schemes/senior-employment-credit-(sec)-cpf-transition-offset-(cto)-and-enabling-employment-credit-(eec)
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Unity Budget 2020: Wage offset and support schemes to support the employment of seniors and those with disabilities through SEC, CTO, and EEC schemes.