87021

Residential care services for the elderly

classLevel 4Use for ACRA Registration

This sub-class includes: - the provision of residential and/or personal care services for persons with some limits on ability for self-care, but where medical treatment or education are not important elements - the care typically includes room, board, supervision, counselling (in some cases) and/or assistance in daily living, such as housekeeping services - the activities may be carried out by public or private organisations Units in this sub-class are primarily engaged in: - assisted-living facilities - homes for the elderly with minimal nursing care - rest homes without nursing care

SSIC Guide

Licences & Permits

1 licence 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.

Validity
The licence is valid for a period of up to 24 months to operate a Children and Young Persons Home or Home for the Aged
Processing
90 days
Prerequisites (20)
  • Certificate of Registration from Accounting & Corporate Regulatory Authority (ACRA) or Certificate of Registration from Registrar of Societies.
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Title Deed or Tenancy Agreement from HDB or URA
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Floor plan
  • Final endorsed drawn to scale floor plan.
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Fire Safety Certificate from SCDF
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Fire Certificate from SCDF
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Letter of Authorization, for filer submitting application on behalf of applicant
  • File format: docx, jpg, jpeg, pdf, xlsx
  • Maximum upload per application: 5 MB
  • Temporary Occupation Permit from BCA (applicable to newly constructed building)
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

Need help choosing?

Our guide helps you find the right SSIC code for your business activity.

Read the SSIC Guide