Singaporeans will continue to benefit from top-ups announced in previous budgets - such as the fourth and last tranche of GST Credits and Senior Citizens' Bonus, and U-Save, S&CC and HDB rental rebates.

Apart from this, Finance Minister Tharman Shanmugaratnam will provide additional special top-ups in this year's Budget to help older Singaporeans as well as families with children.

• Top-up to CPF Medisave Accounts. Older Singaporeans aged 50 and above will get a one-off top-up to their CPF Medisave Accounts, with most receiving a top-up of $200 to $300. Majority of those aged 60 to 69 will get a top-up of $300 to $400, while those aged 70 and above will receive a top-up of $400 to $500. This will cost the government $310 million.
• Top-ups to Medicare and ElderCare Fund. $200 million will be set aside in this year's Budget for Medifund which supports needy Singaporeans and another $200 million for the ElderCare Fund.
• Top-up to Post-Secondary Education Accounts. Children in primary school will receive up to $200 in their accounts, while those between 13 and 20 years old will receive up to $500. This will cost the Government $230 million.

All the measures will translate to $1.4 billion this year in direct transfers for households.

Mr Tharman gave two examples to illustrate: "The first is a low-income household, around the 20th percentile of the population, staying in a three-room HDB flat. The family comprises two working adults in their 30s, earning $1,800 and $800 a month, and an elderly parent in her 60s. The wife will receive $1,100 in WIS (including a special payment this year). Together with their GST Credits, Senior Citizens' Bonus, and Medisave top-up for the elderly parent, and their U-Save, S&CC and property tax rebates, the family can expect to receive about a total of $2,900 in benefits in 2010."

"The benefits for a middle-income family, say a five-room HDB household between the 60th and 70th percentile of incomes, will also be significant. There are two working parents, with neither eligible for WIS. However, with two children, one in secondary school and the other in polytechnic, the family will receive PSEA top-ups. In total, it will receive about $1,700 in benefits."