No, the FWL rebates will cease after June 2022.
The FWL rebate was introduced in 2020 as a form of transitionary support to help businesses retain their enterprise capabilities amidst the challenges caused by the COVID-19 pandemic.
With the relaxation of travel border controls and the streamlining of COVID-19 requirements, including the removal of entry approvals, inflow of Work Permit Holders in the Construction, Marine Shipyard and Process sectors has been recovering steadily. Given the recovery of the sectors and Singapore’s overall transition towards COVID-19 endemicity, the FWL rebate will expire on 30 June 2022.
The Government had previously announced the removal of the Pre-Departure Preparatory Programme (PDPP) requirement for the CMP sectors from 1 July 2022. This would help to streamline the requirements and reduce the costs of bringing workers into Singapore.
With the ceasing of the FWL rebate, we encourage firms to plan ahead with longer-term productivity improvements to be more manpower-lean and resilient against future disruptions.
You are eligible for the rebate if you meet the following conditions:
- Employer in the construction, marine shipyard and process (CMP) sectors
- Paid the levy for the required month in full
Please refer to the below table for the amount of rebate you will receive.
Receive rebate for |
Rebate amount |
For full levy paid for |
Jan 2022 |
$250 |
Nov 2021 |
Feb 2022 |
$250 |
Dec 2021 |
Mar 2022 |
$250 |
Jan 2022 |
Apr 2022 |
$250 |
Feb 2022 |
May 2022 |
$250 |
Mar 2022 |
Jun 2022 |
$200 |
Apr 2022 |
No, only Work Permit holders are eligible for the rebate.
Each month’s rebate will be processed and credited to eligible employers on the following month. We will update the payment dates periodically.
Rebate for
|
For each eligible Work Permit holder in employment as of
|
To be paid on
|
PayNow Corporate
|
Cheque
|
Jan 2022
|
1 Jan 2022
|
10 Feb 2022
|
17 Feb 2022
|
Feb 2022
|
1 Feb 2022
|
10 Mar 2022
|
17 Mar 2022
|
Mar 2022
|
1 Mar 2022
|
14 Apr 2022
|
21 Apr 2022
|
Apr 2022 |
1 Apr 2022 |
12 May 2022 |
19 May 2022 |
May 2022 |
1 May 2022 |
16 Jun 2022 |
23 Jun 2022 |
Jun 2022 |
1 Jun 2022 |
14 Jul 2022 |
21 Jul 2022 |
Employers will not be eligible for a rebate for the first month after the workers entered Singapore as they would have received a
SHN levy waiver.
Example 1: Worker served SHN from 1 – 20 May 2021 (and levy was waived)
As long as the worker stays on with the employer, the employer will start receiving rebates for the worker from the July rebate onwards (to be paid out in August). The temporary permit would be issued only the day after arrival (i.e. on 2 May), and so the employer would not be eligible for the May rebate (to be paid out in June) for this worker. The employer also would not be eligible for the June rebate (to be paid out in July), as levy waivers would have already been given for the SHN duration.
Example 2: Worker served SHN from 18 May to 7 June 2021 (and levy was waived)
As long as the worker stays on with the employer, the employer will start receiving rebates for the worker from the July rebate onwards (to be paid out in August). The employer will not be eligible for June’s rebate (to be paid out in July) for this particular worker.
Example 3: Worker served SHN from 1 May to 20 May 2021 (and levy was waived). His Work Permit was cancelled on 29 May.
As the temporary permit would be issued only the day after arrival (i.e. on 2 May), the employer would not be eligible for the May rebate (to be paid out in June) for this worker. The employer will also not be eligible for June’s rebate (to be paid out in July) for this particular worker, as the worker had ceased employment before 1 June..
Example 4: Worker served SHN from 18 May to 7 June 2021 (and levy was waived). His Work Permit was cancelled on 20 July.
The employer will receive the July rebate (to be paid in August) as the worker is still in employment as at 1 July. However, the employer will not be eligible for June’s rebate (to be paid out in July) for this particular worker, as levy waivers would have already been given for the SHN duration.
Yes, employers who receive a levy waiver for their worker on QO or MRO will still be eligible for the levy rebate.
You can sign up for PayNow Corporate online or by mobile banking. When signing up, please ensure that you link your
company’s UEN without suffix to your business bank account.
If your UEN is |
Use this |
202012345X 0A1 |
202012345X |
202012345X 002 |
202012345X |
202012345X |
202012345X |
If you have trouble signing up, please contact your bank for assistance.
Your bank must approve your PayNow Corporate account at least one day before the date of payment to receive the levy rebate.
You are strongly encouraged to sign up for PayNow Corporate as soon as possible as the time needed for each bank to approve your account is different.
- Check if your company is eligible for the levy rebate.
You may use this online form to check the amount of rebate you will receive.
- Check all your company’s corporate bank accounts.
The levy rebate will be paid to the account used to register for PayNow Corporate. This may be different from the account used to receive the Jobs Support Scheme payout or which to pay the foreign worker levy.
- Check that the UEN linked to your company's PayNow Corporate account is correct.
To receive the levy rebate, you should use the company's UEN without suffix.
If your UEN is |
Use this |
202012345X 0A1 |
202012345X |
202012345X 002 |
202012345X |
202012345X |
202012345X |
- Check that your company’s PayNow Corporate account was approved at least one day before the date of payment.
To find out when your company’s PayNow Corporate was approved, please check with your bank.
If you have successfully received the levy rebate, the bank statement will reflect the transaction as “Govt-Payout”.
Eligible employers who did not receive the levy rebate via PayNow Corporate will receive it via cheque.