FAQs on levy rebate for business employers

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.

• 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.

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.

If you have trouble signing up, please contact your bank for assistance.

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.

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.

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.

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.