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FAQs on levy rebate for business employers

Business employers can find out if you’re eligible for levy rebate and how you can get them.

Firms receiving higher Foreign Worker Levy (FWL) rebates for construction, marine shipyard, and process Work Permit holders (extended to March 2022)

Who is eligible for the rebate? How much is the rebate? Show

From 8 May 2021, employers in the Construction, Marine Shipyard and Process (CMP) sectors will receive an increase in the FWL rebate from $90 to $250 per Work Permit holder per month. As announced on 22 Dec 2021, the FWL rebate will be extended till March 2022. The levy rebate will only apply to those who have paid levy for the required month in full.

Receive rebate for For full levy paid for
May 2021 Dec 2020
Jun 2021 Apr 2021
Jul 2021 May 2021
Aug 2021 Jun 2021
Sep 2021 Jul 2021
Oct 2021 Aug 2021
Nov 2021 Sep 2021
Dec 2021 Oct 2021
Jan 2022 Nov 2021
Feb 2022 Dec 2021
Mar 2022 Jan 2022

Are S Pass holders eligible for the rebate?Show

No, the rebate applies to Work Permit holders only.

When will I receive the levy rebate?Show

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

May 2021

1 May 2021

11 Jun 2021

5 Jul 2021

Jun 2021

1 Jun 2021

9 Jul 2021

2 Aug 2021

Jul 2021

1 Jul 2021

13 Aug 2021

6 Sep 2021

Aug 2021

1 Aug 2021

10 Sep 2021

4 Oct 2021

Sep 2021

1 Sep 2021

15 Oct 2021

11 Nov 2021

Oct 2021

1 Oct 2021

12 Nov 2021

9 Dec 2021

Nov 2021

1 Nov 2021

10 Dec 2021

6 Jan 2022

Dec 2021

1 Dec 2021

14 Jan 2022

10 Feb 2022

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

Why did I not receive a levy rebate for my worker who was on SHN in the previous month?Show

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.

Will I still be eligible for the $250 rebate if my worker is on Quarantine Order (QO) or Movement Restriction Order (MRO)?Show

Yes, employers who receive a levy waiver for their worker on QO or MRO will still be eligible for the $250 levy rebate.

Will the government be extending the rebates beyond March 2022?Show

This will be decided closer to March 2022.
     

Receiving the levy rebate by PayNow Corporate

How do I register for PayNow Corporate?Show

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.

Participating banks Website
DBS Bank www.dbs.com.sg/corporate/paynow
Citibank www.citibank.com.sg/gcb/otherservices/payments-transfers.htm
HSBC www.business.hsbc.com.sg/en-sg/hsbcnet/paynow
Maybank www.maybank2u.com.sg/en/business/local-enterprise/payments-remittances/payments/paynow-corporate.page
OCBC www.ocbc.com/business-banking/accounts-and-services/paynowcorporate.html
Standard Chartered Bank www.sc.com/sg/commercial/paynow
United Overseas Bank www.uob.com.sg/corporate/transaction-banking/cash-management-services/paynow-corporate.page
BOC www.bankofchina.com
ICBC http://singapore.icbc.com.cn

When must my PayNow Corporate account be ready to receive the levy rebate?Show

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.

I have yet to receive the levy rebate in my PayNow Corporate account even though the date of payment has passed. What should I do?Show

  1. 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.
  2. 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.
  3. 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
  4. 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.

Other FAQs

Can I request for a monthly breakdown of the levy rebate received?Show

You may submit your request through this online form.

How can I check the names of workers included in the levy rebate?Show

  1. Log on to Check and pay levy
  2. Go to 'Levy bills'
  3. To view the breakdown of workers, select ‘Export levy breakdown’ for the respective month of rebate

For example, to view rebates from November 2021, please look at November 2021 levy bill.

Note: The levy breakdown shows both Work Permit and S Pass holders. However, levy rebates for CMP employers exclude S Pass holders since October 2020.

I have more questions on levy rebate. What should I do?Show

If you cannot find the answers in our FAQs on levy rebate, you can submit your questions online.

You can also submit a request to find out the amount of levy rebates your company has received as part of the COVID-19 relief measures.

More on FAQs on COVID-19