Skip to main content

S Pass quota and levy requirements

The number of S Pass holders you can hire is limited by a quota. You must also pay a monthly levy for these workers.

What is the foreign worker levy

The foreign worker levy, commonly known as “levy”, is a pricing mechanism to regulate the number of foreign workers in Singapore.

As an employer, you must pay the levy for all your S Pass holders. The levy liability starts from the day the S Pass is issued and ends when the pass is cancelled or expires.

You have to pay the levy using GIRO.

There are ongoing yearly changes to the levy rate as announced in Budget 2016. For details, check the schedule of changes.

Quota requirement

If you have never applied for a Work Permit or S Pass, you need to declare your business activity for calculating your quota.

Under the quota, the number of S Pass holders your company can hire is capped at:

  • 15% of the company’s total workforce in the services sector.
  • 20% in all other sectors.

Calculate your quota or refer to the Guidelines on the Calculation of Quota and Levy Bill.

Employers who exceed the quota will need to increase their local workforce or reduce the number of foreign workers.

Levy rate

For the services sector, the levy rate is as follows:

Tier Quota % Monthly levy rate Daily levy rate
Basic/Tier 1 Up to 10% of the total workforce $330 $10.85
Tier 2 Above 10% to 15% of the total workforce $650 $21.37

For all sectors (excluding services), the levy rate is as follows:

Tier Quota % Monthly levy rate Daily levy rate
Basic/Tier 1 Up to 10% of the total workforce $330 $10.85
Tier 2 Above 10% to 20% of the total workforce $650 $21.37

Note:

  • For all sectors, the S Pass quota will be counted within the Work Permit quota.
  • The daily levy rate applies only to S Pass holders who did not work for a full calendar month. The daily levy rate is calculated as follows: (Monthly levy rate x 12) / 365 = rounding up to the nearest cent.

More on Quota and levy for S Pass