Who should bear the cost of SHN for new Work Permit holder?

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Who is responsible for the costs of entry into Singapore for new Work Permit holder?

Type of employee	Purpose of travel	Who is responsible for the costs?
Existing work pass holders returning from overseas	Left Singapore for work	Employers must bear the costs in full and are not allowed to pass on any cost to the employees.
Existing work pass holders returning from overseas	Left Singapore for personal reasons	Employers and employees should come to a mutual agreement on who bears the costs or how to share them. 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 employment	For 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 employment	For 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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