85100

Pre-primary education; child care with pre-primary education services

classLevel 4Use for ACRA Registration

This sub-class includes pre-primary education, such as kindergartens and/or child care centre providing pre-primary education services. Pre-primary education is defined as the initial stage of organised instruction designed primarily to introduce very young children to a school-type environment, that is, to provide a bridge between the home and a school-based atmosphere.

SSIC Guide

Licences & Permits

3 licences apply to businesses in this SSIC code depending on the specific activities you conduct. Most are activity-triggered — a holding company in 64, for example, only needs a Banking Licence if it actually conducts banking.

Required for activityMOE

Certificate of Registration of School

Validity
No Expiry
Processing
2 weeks upon MOE's acceptance of the documents and clearance of premises’ suitability on day of licensing visit, whichever is latest
Prerequisites (16)
  • Required Documents
  • Please attach the following required documents online through this website:
  • 1.    A1-sized copy of the approved layout floor plan by SCDF’s Fire Safety and Shelter Department (FSSD). A project description stating that the project is for school, tuition centre, enrichment centre or language school should be included.
  • 2.    Fire Safety Certificate (FSC).
  • 3.    Grant of Written Permission from the Urban Redevelopment Authority (URA) or Approval on Use of Premises from the Housing and Development Board (HDB).
  • 4.    Appointment Note for sole-proprietorship, partnership and limited liabilities partnership or Directors’ Resolution for company, depending on the type of entity.
  • 5.    Committee of Management Form (Form CM); Use one (1) form per member.
  • 6.    Summary of Course Particulars (Form RC); Use one (1) form per school.
  • 7.    Course write-up if it is not a tuition course or following MOE syllabus (Template can be found in Form RC).
  • 8.    Teacher registration forms (Form RT); Use one (1) form per teacher.
  • 9.    Copies of personal identification documents for teachers and SMC members.
  • 10.    Front and back of NRIC for Singapore Citizens and Permanent Residents or Data page of passport for other nationalities.
  • 11.    Education qualifications of teachers; One attachment per teacher
  • Notes: 
  • Include all the relevant certificates and transcripts. They will need to be notarial-translated if they are not in English.
  • The forms and templates of the required documents can be downloaded from https://www.moe.gov.sg/private-education/register-school/documents-required. Please follow the <File name format> stated on MOE’s website.
Full reference: how to apply, FAQ, prerequisites
Required for activityECDA

Early Childhood Development Centre Licence

Validity
The initial licence is valid for 12 months
Processing
2 Weeks
Prerequisites (20)
  • ACRA / ROS / Proof of legal entity
  • Proof of the entity which owns the ECDC. Eg. ACRA registration, ROS registration, Charities and Institutions of a Public Character (IPCs) Registration/ Special Approval from the relevant authorities. For ROS entities, please also submit Confirmation of Key Committee Members.
  • File format: pdf, jpg, png, docx, xlsx
  • Maximum upload per application: 2 MB
  • Tenancy Agreement / Proof of Ownership
  • The tenancy agreement submitted must be signed between the person owning or on behalf of the entity operating the ECDC and the landlord. The tenancy should be at least two to three years in length to ensure continuity and stability of the centre.
  • File format: pdf, jpg, png, docx, xlsx
  • Maximum upload per application: 2 MB
  • Fire Safety Certificate (FSC) / Temporary Fire Permit (TFP)
  • The proposed premises must meet all the requirements set by SCDF for fire safety. If a TFP is submitted, an FSC will need to be submitted as soon as it is obtained.
  • File format: pdf, jpg, png, docx, xlsx
  • Maximum upload per application: 2 MB
  • Certificate of Statutory Completion (CSC) / Temporary Occupation Permit (TOP)
  • Applicants must ensure that the proposed premises for an ECDC is safe for occupancy. A CSC or equivalent may only be retrieved by the owner of the property. For newly erected buildings, a TOP will suffice for submission but the CSC will need to be submitted as soon as it is obtained.
  • File format: pdf, jpg, png, docx, xlsx
  • Maximum upload per application: 2 MB
  • Approval for Change of Use
  • File format: pdf, jpg, png, docx, xlsx
  • Maximum upload per application: 2 MB
  • Floor Plan
Full reference: how to apply, FAQ, prerequisites
Required for activitySSG

Registration of Private Education Institutions

Validity
2, 4 and 6 years
Processing
30 working days from date of complete document submission
Prerequisites (20)
  • ACRA Printout or Society Registration Certificate
  • For companies, the ACRA bizfile or for societies, the certificate of registration of society.
  • File format: jpg, xls, pdf
  • Maximum upload per application: 7 MB
  • Agreement on Sharing of Premises
  • Any arrangements made with other entities on the sharing of premises if applicable.
  • File format: jpg, xls, pdf
  • Maximum upload per application: 7 MB
  • Approval of Use
  • Approval for the premises to be used as a commercial school granted by URA or HDB.
  • File format: jpg, xls, pdf
  • Maximum upload per application: 7 MB
  • Course Developer’s Permissions
  • Proof that course developer or proprietor allows the PEI to offer the course, if applicable.
  • File format: jpg, xls, pdf
  • Maximum upload per application: 7 MB
  • Course Write Up (Certificates and Diploma)
  • For certificates and diploma courses only.
  • File format: jpg, xls, pdf
  • Maximum upload per application: 7 MB
Full reference: how to apply, FAQ, prerequisites

Need help with these licences?

We handle the applications, document prep, and agency liaison end-to-end.

Licence requirements change — we keep this list current as part of the engagement.

Tax Incentives & Schemes

2 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.

Tax exemptionIRASPTE

Partial Tax Exemption (PTE)

Benefit: First SGD 10,000: 75% exemption; next SGD 190,000: 50% exemption. Available to all companies (including those past their 3-year SUTE window).

Eligibility: Singapore tax-resident company.

Tax exemptionIRASSUTE

Start-Up Tax Exemption (SUTE)

Benefit: First SGD 100,000 of chargeable income: 75% exemption; next SGD 100,000: 50% exemption. For each of the first 3 YAs after incorporation.

Eligibility: Newly incorporated SG-resident company, ≤ 20 individual shareholders (or one corporate holding ≥ 10%), not in investment-holding or property-development.

Note for SSIC : Excludes 64202 investment holding & 41001/68101 property development

Worth applying for any of these?

We screen eligibility and shape the application — most schemes are discretionary and need a substantive activity case.

Foreign Worker Levies

This SSIC code falls under MOM's Services sector for foreign-worker levy purposes. Levies below apply per worker per month, paid by the employer in addition to salary.

S Pass

TierMonthlyConditions
Tier 1SGD 550Up to 10% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 300Up to 10%
Basic (Tier 1)SGD 450Up to 10%
Basic (Tier 2)SGD 60010–25%
Basic (Tier 3)SGD 800>25% (up to DRC of 35%)

Hiring foreign workers in this sector?

We handle Work Permit, S Pass, and EP applications alongside the incorporation — and check Dependency Ratio Ceilings before you commit headcount.

Levies and Dependency Ratio Ceilings are reviewed periodically by MOM (rates above effective 2024-09-01).

Classification Path

Section
Q-EDUCATION
Division
85-EDUCATION
Group
851-PRE-PRIMARY EDUCATION
Current class
85100-Pre-primary education; child care with pre-primary education services

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