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S Pass - Levy Payments

Foreign Worker Levy

The Foreign Worker levy, commonly known as ‘levy’ is a pricing mechanism to regulate the number of foreign manpower in Singapore.

Who should pay for Foreign Worker levy?

Employers are required to pay Foreign Worker levy for their S Pass holders. The levy liability will start from the day the S Pass is issued. It ends when the S Pass is cancelled or has expired.

What is the levy rate?

Levy rates ($)
Sector Dependency Ceiling Segmentation Monthly *Daily
Services
Basic Tier / Tier 1: Up to
10% of the total workforce (1)
315 10.36
Tier 2: Above 10% to 15% of the total workforce (1) 550 18.09

Levy rates ($)
Sector Dependency Ceiling Segmentation Monthly *Daily
All (excluding Services)
Basic Tier / Tier 1: Up to
10% of the total workforce (1)
315 10.36
Tier 2: Above 10% to 20% of the total workforce (1) 550 18.09

* Daily levy rate only applies to S Pass holders who did not work for a full calendar month. From 1 January 2011, the daily levy rate is computed based on the following:
(Monthly levy rate x 12) / 365 = rounding up to the nearest cent.

(1) For all sectors, S Passes' sub-Dependency Ceiling (DC) will be counted within the Work Permits' DC.

Paying for Foreign Worker levy

Employers will need to pay Foreign Worker levy using General Interbank Recurring Order (GIRO) every month. With GIRO, levy will be deducted automatically from the bank account.

The levy is deducted on the 17th of the month or the next working day if it falls on a Saturday, Sunday or a public holiday. The employer must ensure that they have enough funds in the bank for the deduction.

If GIRO is not available, employer must make payment of levy by the 14th of the month. So long as there is no full payment, interest for non or late payment will be charged. Read up on other penalties for late payment.

How to join GIRO?

You must complete the pdfApplication for Interbank GIRO (Foreign Worker Levy Payment) and send it to Robinson Road P.O. Box 231, Singapore 900431.

Check your levy online

Companies can view their levy bills online using Internet Foreign Worker levy Billing System (iFWLB) system. Please follow these steps to get an iFWLB account:

Step 1:

First, the following conditions must be fulfilled before opening an account:

  1. Have active Work Permit and S Pass holders that have incurred liability in the previous month; and
  2. Registered address with Central Provident Fund Board is a Singapore address.

Step 2:

Appoint a Singaporean Citizen or Singapore Permanent Resident to register for the iFWLB account. This person will be appointed a “super user” role.

* Super user refers to one who performs the administrative role for the iFWLB account. Please refer to the pdfuser guide for more information on the roles of a super user.

Step 3:

Upon successful registration, we will send a notification to the email address provided during the registration. The user can log on to iFWLB now using SingPass to carry out levy transactions.

Non-payment of Foreign Worker levy

If full payment of the Foreign Worker levy is not made on time, the following measures may be taken:

  • A late payment penalty will be charged
  • Existing S Passes will be cancelled
    - S Pass holders whose passes are cancelled or revoked due to levy default, are required to obtain new S Passes before they can continue to be employed. The employers can only submit the S Pass application(s) after clearing the arrears and/or fines.
  • Employer will not be allowed to apply for new S Pass or renew their existing workers' S Passes
  • Legal proceedings will be taken to recover the unpaid levy liability
  • If you, your partners or directors are sole proprietors, partners or directors of other companies, these companies will not be allowed to apply for S Pass.

Note
It takes up to five working days to update your levy payment. Any application made before that time may be rejected. If you need to update your payment records urgently, send us a clear copy of your payment receipt and contact details using iSubmit. Please select option 9: Levy Matters under the Request Type. You may proceed to apply after two working days.

Waiver of Foreign Worker levy

There have been some changes to the circumstances that employers can apply for waiver of the levy. Refer to the pdfFrequently Asked Questions (FAQ) for more information.

Employers may apply for waiver of the levy under these circumstances.

Your S Pass holder:

  • is on overseas leave# for at least seven consecutive days
  • fails to return to Singapore after overseas leave
  • is on hospitalisation leave#
  • is under police custody or is housed at the Embassy
  • has been granted Singapore Permanent Residence
  • is in the harbour-craft industry and is on board a vessel leaving Singapore's port for at least three consecutive days
  • is a Malaysian and is serving National Service in his home country for three months.

#Levy waiver is capped at a maximum of 60 calendar days per calendar year.

How to apply

Applications for waiver of Foreign Worker levy can be made:

The application must be submitted within one year from the start month of the waiver period requested. For example, if the waiver period requested is from January 2014 (start month) to February 2014 (end month), the application must be submitted by 31 January 2015.

Last updated on 04 September 2014 11:20:08