Foreign Worker Levy

Infographic for levy for both S Pass & Work Permit holdersWhat is the Foreign Worker Levy in Singapore?

If you employ Work Permit or S Pass holders you may be limited by a quota for your industry. You will also have to pay a monthly levy for each Work Permit or S Pass holder in Singapore.

The foreign worker levy, commonly known as “levy”, is a pricing mechanism to regulate the number of foreign workers in Singapore.
The levy liability will start from the day the Temporary Work Permit, Work Permit or S Pass is issued, whichever is earlier. It ends when the permit is cancelled or expires.
As an employer, you don’t have to pay Central Provident Fund (CPF) contributions for foreign workers. However, you must pay a monthly levy for Work Permit and S Pass holders.

What is the Waiver of Foreign Worker Levy (FWL) In Singapore?

You can get a waiver for your foreign worker and foreign domestic worker levy payments only in certain specific situations. These include overseas leave and hospitalisation leave.

Click the below links to learn more about respective FWL and waiver system


S Pass
Infographic for S Pass Levy For All SectorsForeign Worker Levy
Infographic for foreign worker levy for work permit & S Pass holdersWaiver of FWL


Work Permit For Foreign Workers (FW)
Infographic for levy for Work Permit holders in all 5 SectorsForeign Worker Levy
Waiver of FWLInfographic for foreign worker levy for work permit & S Pass holders


Work Permit For Foreign Domestic Workers (FDW)
Foreign Worker Levy
Infographic for waiver of foreign worker levy for domestic work permit holdersWaiver of FWL

Source of Information for all Work Passes & their related matters is from the Ministry Of Manpower, Singapore.
Please refer to MOM website at www.mom.gov.sg for more detailed information and up-to-date guidelines with regulations.

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