Sector | Dependency Ceiling (DC) | Category of Foreign Worker | Levy Rate ($) |
Monthly | Daily |
Manufacturing | Up to 40% of the total workforce | Skilled | 150 | 5 |
Unskilled | 240 | 8 |
Above 40% to 55% of the total workforce | Skilled | 150 | 5 |
Unskilled | 280 | 10 |
Above 55% to 65% of the total workforce | *Skilled/Unskilled | 450 | 15 |
Construction | 1 local full-time worker to 7 foreign workers | Skilled | 150 | 5 |
****Experienced & exempted from MYE | 300 | 10 |
Unskilled | 470 | 16 |
Marine | 1 local full-time worker to 5 foreign workers | Skilled | 150 | 5 |
Unskilled | 295 | 10 |
Process | 1 local full-time worker to 7 foreign workers | Skilled | 150 | 5 |
****Experienced & exempted from MYE | 300 | 10 |
Unskilled | 300 | 10 |
Services | Up to 30% of the total workforce | Skilled | 150 | 5 |
Unskilled | 240 | 8 |
Above 30% to 40% of the total workforce | *Skilled/Unskilled | 280 | 10 |
Above 40% to 50% of the total workforce | *Skilled/Unskilled | 450 | 15 |
Domestic Worker | NA | Normal rate | 265 | 9 |
**Concessionary rate | 170 | 6 |
S Pass Holder | ***25% of the total workforce | Skilled | 50 | 2 |
Notes:
*Skilled workers belonging to the categories of above 55% to 65% of the total workforce in the Manufacturing Sector and above 30% to 50% of the total workforce in the Service Sector are not eligible for the skilled levy rates.
**An employer of a Foreign Domestic Worker (FDW) is eligible for low levy for each FDW if he/she satisfies Conditions A, B, C or D below at the time of application for levy concession:
A (i) the employer or spouse has a child/grandchild who is a Singapore Citizen below 12 years old; or
B (i) the employer or co-residing spouse is a Singapore Citizen who is aged 65 years old or above; or
(ii) the employer or spouse is a Singapore Citizen and the other party is a Singapore Permanent Resident aged 65 years old or above, and both are living together at the same registered address as in NRIC; or
C (i) the employer or spouse has a parent, parent-in-law, grandparent or grandparent-in-law who is a Singapore Citizen aged 65 years old or above, and is living with him/her at the same registered address as in NRIC; or
(ii) the employer or spouse is a Singapore Citizen and has a parent, parent-in-law or grandparent or grandparent-in-law who is a Singapore Permanent Resident aged 65 years old or above, and is living with him/her at the same registered address as in NRIC.
D (i) With effect from 15 September 2007, the FDW levy concession will be extended to FDW's employers with disability or who have family members with disability and require a full-time caregiver's assistance in Activities of Daily Living.
For more information on the eligibility criteria and application procedures, please visit the Disability Portal 
.
For each condition that is satisfied, the employer is eligible for levy concession for one FDW. However, each household is only eligible for levy concession for a total of two FDWs at any one time.
*** For all sectors, S Passes' Dependency Ceiling (DC) of 25% will be counted within the Work Permits' DC.
**** The monthly levy rate of $300 only applies to Non-Traditional Sources (NTS) or People's Republic of China (PRC) workers in the construction and process industries, who have been exempted from the requirement of Man-Year Entitlements (MYEs). To be exempted from MYE, the foreign worker must have at least two years' working experience in his respective industry and his employer has applied for a Work Permit without any Prior Approval support.
