24/7/365
You are required to pay Foreign Worker Levy (FWL) for your S Pass and Work Permit holders.
However, you can apply for a waiver of levy on certain situations including the failure of return after home leave with maximum of 60 calendar days a year. Refer to our Guides on FWL for more details.
You can get a waiver for your foreign worker levy payments only in certain specific situations. These include overseas leave and hospitalisation leave.
When you can get a levy waiver
You can apply for a levy waiver only if your foreign worker:
If you are applying for a waiver because your worker was on overseas leave or failed to return to Singapore, no further action is required from you.
Otherwise, please send your supporting documents to fwl@mom.gov.sg within two weeks from your waiver application date or your application will be rejected. In your submission of documents, please indicate your CPF Submission Number and the Transaction Number, which will be provided to you after the submission of this application.
| # | Reason(s) for application for waiver | Document(s) required |
| 1 | Foreign worker granted PR status | Photocopy of passport of worker (first 2 pages showing the worker’s particulars and the page showing the re-entry endorsement), photocopy of NRIC and Entry Permit showing journey performed endorsement.
You may be required to produce the passport to support your application. |
| 2 | Foreign worker was on overseas leave for at least 7 consecutive days | Please refer to MOM’s website for the maximum number of days applicable for each foreign worker. MOM will liaise with the relevant authorities on the exit and entry dates, and will process the application based on official records. MOM will only contact you when necessary.
For applications under “Foreign worker was on overseas leave for at least 7 consecutive days”, please indicate the actual date of exit from Singapore and the actual date of entry to Singapore, under the field “Period Applied For Waiver”. |
| 3 | Foreign worker failed to return to Singapore after overseas leave. | Please refer to MOM’s website for the maximum number of days applicable for each foreign worker. MOM will liaise with the relevant authorities on the exit and entry dates, and will process the application based on official records. MOM will only contact you when necessary.
For applications under “Foreign worker failed to return to Singapore after overseas leave”, please indicate the actual date of exit from Singapore and the official cancellation / revocation / expiry date of Work Permit/S Pass, under the field “Period Applied For Waiver”. |
| 4 | Malaysian workers serving 3-months National Service | Letter from the Malaysia Authority requiring them to perform National Service (the period of National Service must be stated in the letter) and certificate of completion of National Service. |
| 5 | Foreign worker with Embassy/Police Custody/Voluntary Welfare Organisation (VWO) | Confirmation letter from the Embassy / Police / Voluntary Welfare Organisation (VWO) stating the exact period of custody.
|
| 6 | Foreign worker was on hospitalisation leave (applicable to hospitals in Singapore only) | The levy waiver applicable for each foreign worker is capped at a maximum of 60 calendar days per year.
+Outpatient medical leave is not eligible for waiver. |
| 7 | Foreign worker passed away | Photocopy of death certificate for the foreign worker |
| 8 | Foreign worker in harbour craft industry on board vessel which leaves Singapore Port for at least 3 consecutive days | Declaration form signed by vessel captain with Maritime And Port Authority of Singapore (MPA) confirming that the foreign worker was on board the vessel during the period.
There should be endorsement showing the departure and arrival dates. |
