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Should Employer absorb the SHN costs for new Work Pass holder?

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Must new Work Pass holder pay the costs of SHN?

Type of employeePurpose of travelWho is responsible for the costs?
Existing work pass holders returning from overseasLeft Singapore for workEmployers must bear the costs in full and are not allowed to pass on any cost to the employees.
Existing work pass holders returning from overseasLeft Singapore for personal reasonsEmployers and employees should come to a mutual agreement on who bears the costs or how to share them. Β  This also applies to employees coming in under the Periodic Commuting Arrangement (PCA) scheme.
New Work Permit (WP) holders on in-principle approvals (IPA)Plan to enter Singapore for employmentFor Work Permit (WP) holders, employers must bear the costs in full and are not allowed to pass on any cost to the employees.
New work pass holders except Work Permit on in-principle approvals (IPA)Plan to enter Singapore for employmentFor other work passes excluding Work Permit (WP) holders, employers and employees should come to a mutual agreement on who bears the costs or how to share them.
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