What Are Primary and Secondary SSIC Codes?
Every company registered with ACRA must declare at least one SSIC code — the primary code — which represents its main business activity. ACRA also allows you to declare up to one secondary code to capture a significant additional activity.
Your company's principal business activity — the one that generates the largest share of revenue or occupies the most business resources. This is the code that government agencies reference first.
An optional second code describing a meaningful additional activity. Not required if your business only performs one type of activity, but recommended if a second activity contributes significant revenue.
For a full overview of how SSIC codes work, see our complete SSIC guide. This page focuses specifically on the primary/secondary distinction and how to get it right. If you are registering a new company in Singapore, getting these codes right from the start saves time and avoids unnecessary filings later.
When You Need a Secondary Code
You should declare a secondary code when your company has a distinct second line of business that would not be covered by the primary code. Here are real-world scenarios:
A hawker or restaurant with primary code 56101 (restaurants) that also runs a separate catering service would use 56210 (event catering) as a secondary code.
A tech firm whose primary activity is software development (62011) but also provides IT consulting could add 70201 (management consultancy) as a secondary code.
A company that primarily does wholesale trade under Division 46 but also operates a showroom selling to walk-in customers could add a Division 47 retail code as secondary.
How to Decide Which Activity is Primary
ACRA's guidance is straightforward: the primary code should reflect the activity that generates the most revenue. In practice, there are two approaches:
Look at your last financial year. Whichever activity generated the most revenue should be your primary SSIC code. This is the approach that ACRA, IRAS and DOS prefer because it produces consistent statistical data.
If revenue is not a clear indicator — for example, a new company without historical financials — consider which activity uses the most resources (staff, time, capital). This is acceptable for newly incorporated companies.
If your business activities shift over time and the secondary activity starts generating more revenue than the primary, you should update your SSIC codes with ACRA. See our guide on how to change your SSIC code.
Impact on Government Grants and Incentives
Your primary SSIC code directly affects your eligibility for government grants and tax incentives. Many schemes are restricted to specific industries:
- Enterprise Singapore's Enterprise Development Grant (EDG) is available across sectors, but the assessment criteria may differ depending on your SSIC section.
- MAS financial sector incentives (e.g., Financial Sector Technology and Innovation scheme) require your primary SSIC to fall under Section K (Financial and Insurance Activities).
- IMDA's tech-focused grants often require codes under Section J (Information and Communications), such as 62011.
- Productivity Solutions Grant (PSG) packages are pre-approved for specific sectors identified by SSIC code.
Choosing a primary code purely to qualify for a grant, when it does not reflect your actual business, is not advisable. ACRA and grant agencies cross-reference your declared activities with your actual operations during audits.
Industry-Specific Examples
| Business Type | Primary | Secondary | Rationale |
|---|---|---|---|
| F&B chain with central kitchen | 56101 | 56210 | Dine-in revenue exceeds catering |
| IT firm with training courses | 62011 | 85499 | Software is main revenue driver |
| Retailer with online store | 47xxx | 47911 | Physical store revenue still leads |
| Trading co. with warehousing | 46xxx | 52101 | Trade margins exceed storage fees |
| Consultancy with SaaS product | 70201 | 62011 | Consulting fees dominate early stage |
How to Add or Change Your Secondary SSIC Code
Adding or modifying a secondary SSIC code is done through ACRA's BizFile+ portal. The process is straightforward:
Use your CorpPass credentials to access your company's profile on the BizFile+ portal.
Navigate to "Make Changes to a Local Company" and select "Change of Business Activity."
Search for the five-digit SSIC code and add it as your secondary activity. You can also swap primary and secondary codes here.
The filing fee is nominal. Changes are typically reflected within one business day.
For a complete walkthrough including fee details and processing times, see our guide to updating your SSIC code. If you are registering a new company and need to understand SSIC selection from the start, read our company registration guide. Keeping your SSIC codes current is part of your company's ongoing compliance obligations.
Common Mistakes to Avoid
If both codes are identical, ACRA's system will reject the filing. The secondary code must differ from the primary.
If an activity contributes less than 10-15% of revenue, it generally does not warrant a secondary code. Reserve the secondary slot for genuinely significant business lines.
A startup planning to build software but currently earning revenue from consulting should use a consulting code as primary. Switch to a software code once development revenue dominates.
Some SSIC codes trigger regulatory requirements even when declared as secondary. A food-related secondary code still requires SFA licensing, for example.
Need Help Choosing Your SSIC Codes?
Emerhub's incorporation team helps you select the right primary and secondary codes during company registration, so you start with the correct classification from day one.