The foreign worker (FW) levy is a pricing control mechanism to regulate the demand of foreign workers in Singapore. Employers who employ any FW under a Work Permit (WP) or S Pass are required to pay the monthly foreign worker levy. Find out more about FW Levy Rates.
The levy liability commences from the day a WP or Temporary Work Permit (TP) is issued to the foreign worker, whichever is earlier. The levy liability ceases upon the expiry or cancellation of the WP/TP.
Employers are required to pay the monthly Foreign Worker (FW) levy by Inter-Bank GIRO
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The FW levy payable by employers is due at the end of each month. However employers are given up to 14 days to make payment, i.e. by the 14th of the following month. The levy payment is deducted via GIRO 3 days later, i.e. on the 17th of the following month. If the 17th is a non-working day, the deduction will be on the next working day.
If there are insufficient funds in your bank account to facilitate the GIRO deduction, interest for late payment will be charged.
An employer's levy liability ceases once the WP is cancelled.
If you wish to view your levy bill online, you can register for our Internet Foreign Workers Levy Billing (iFWLB) System 
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If payment is not made on time, one or more of the following measures may be taken:
- A late payment penalty will be charged
- Existing Work Permits will be cancelled
- The employer will not be allowed to apply for new Work Permits or renew their existing workers' Work Permits
- 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 Work Permits
You have to inform the Central Provident Fund Board and the Work Pass Division in writing within 14 days of any change in your address. For business employers, please submit a copy of the Accounting and Corporate Regulatory Authority (ACRA) printout that reflects the company's new address.
The company's letter (with company's letterhead) and the copy of ACRA prinout should be sent to the following address:
Work Pass Division
Ministry of Manpower
18 Havelock Road
Singapore 059764
