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FAQs on levy rebate and levy waiver for business employers

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

Conditions tied to 3rd round of levy rebate

Why is MOM imposing conditions on employers for the 3rd round of foreign worker levy rebate?Show

The foreign worker levy rebates are given to help employers fulfil their obligations to their migrant workers. However, employers also have a part to play to ensure that the migrant workers are provided for and can return to work safely so that businesses can restart sooner.

For example, we would need employers to ensure that workers cleared of COVID-19 are housed separately from those still at risk. This may require the movement of workers out of their existing dormitories, rooms or units. We would also need employers’ understanding that workers who have been cleared of COVID-19 will still not be able to resume work until MTI or BCA has given approval for the operations or projects to resume.

During such time, temporarily seconding or transferring them to other firms can help to optimise manpower distribution and enable more projects to restart sooner and relieve some costs to employers for the provision of the workers’ salaries, upkeep and maintenance. These are the key obligations of the foreign worker levy rebate for which we are seeking the employers’ cooperation.

Should employers have difficulty meeting these obligations, they may raise their concerns with BCA at bca_appln@bca.gov.sg or MOM at mom_peb@mom.gov.sg for assistance. In particular, we understand the concerns about temporary secondments and permanent transfer of workers to other firms. While we urge employers to support such moves, we will not withdraw the levy rebate for an employer who does not second or transfer his worker to support the early restart of other projects.

However, in the unfortunate event that an employer abandons his worker or disrupts the dormitory clearance efforts, we may withdraw the rebate support in order to be fair and consistent with other employers.

I need clarifications on the conditions of the acknowledgment required for the 3rd round of levy rebate, but the submission deadline is 10 June. Will MOM allow an extension?Show

We have taken in feedback from the industry associations, and will extend the deadline up to 30 June for employers to submit acknowledgements, in order to receive their payment in August.

Those who submit the acknowledgements by 10 June will still receive their payment in July.

How do I rescind the acknowledgement and agreement to the conditions that I earlier submitted. I have changed my mind as I have a few projects on hand and would like to retain my workers to resume operations. Show

You may rescind the acknowledgement by 18 June 2020, in which case you will not be bound by the conditions. To rescind, you can contact us using this form.

Condition on secondment or transfer of worker

What is the rationale of imposing the condition to allow workers to be seconded/ transferred to other companies?Show

We are facing an unprecedented circumstance due to the COVID-19. Some companies might have workers that are cleared of COVID-19 but their businesses or projects are not allowed to resume yet so they have excess manpower. At the same time, there may be companies that are allowed to resume operations, but their workers in the dormitories have not been cleared of COVID-19 yet, so they are in need of manpower.

During such time, temporarily seconding or transferring them to other firms can help to optimise manpower distribution and enable more projects to restart sooner and relieve some costs to employers for the provision of the workers’ salaries, upkeep and maintenance.

MOM understands that the practice of seconding or transferring workers is already a market practice for some sectors when employers wish to mitigate the cost of holding their excess workers. However, we will not withdraw the levy rebates for employers who do not second or transfer their workers to support the early restart of other projects.

We are currently short of manpower. Will we face a bigger manpower shortage if we agree to the condition for our workers to be seconded or transferred to another company? Would the selection of the specific workers to be seconded or transferred be done by MOM or the employers?Show

MOM understands that the practice of seconding or transferring workers is already a market practice for some sectors when employers wish to mitigate the cost of holding their excess workers. It makes business sense for employers who have excess workers to do so. The secondment or transfer of workers from one company to another can continue to be left to employers.

MOM will not withdraw the levy rebates for employers who do not second or transfer their workers to support the early restart of other projects.

If our company and the receiving company cannot agree on the terms for our workers to be seconded or transferred to another company, will we be denied future levy rebate payouts and/or waivers or be made to pay back what we have received? If we do not accept the condition and levy rebate, will we have full control over the deployment of our workers?Show

MOM understands that the practice of seconding or transferring workers is already a market practice for some sectors when employers wish to mitigate the cost of holding their excess workers. It makes business sense for employers who have excess workers to do so. The secondment or transfer of workers from one company to another can continue to be left to employers.

MOM will not withdraw the levy rebates for employers who do not second or transfer their workers to support the early restart of other projects.

Is the secondment or transfer of our workers going to be temporary or permanent? If it is temporary, how long will the duration be?Show

Subject to the requirements that apply to your sector, you may choose to cross-deploy your workers to another company temporarily for an agreed duration (i.e. secondment) or allow your workers to change employer to another company permanently (i.e. transfer). In the case of secondment, the duration is to be agreed between you and the receiving company.

Who will be paying the salary, food and accommodation for my workers during the period that they are seconded to another company? What happens if the receiving employer fails to pay the original employer?Show

If your workers are seconded, you should continue to pay your seconded workers their normal salaries during the secondment, and ensure they are housed in adequate accommodation. You should work out with the receiving employer, the fees and terms for secondment, including what happens if the receiving employer fails to honour the terms of the secondment.

If my workers meet with an accident during their secondment at another company, who will pay for compensate for their injury?Show

The receiving employer is responsible for ensuring that the worker is trained and carries out his work safely during the period of secondment. The receiving company should also take up necessary insurance to provide work injury coverage for the worker during this period, as the worker can claim compensation against the receiving employer if he sustains a work injury.

If I second my workers to work for another company, can I ask my workers to return to my company if we are subsequently given permission to resume work? How long will it take for my workers to return?Show

MOM understands that the practice of seconding or transferring workers is already a market practice for some sectors when employers wish to mitigate the cost of holding their excess workers.

MOM will not withdraw the levy rebates for employers who do not second or transfer their workers to support the early restart of other projects. If your workers are seconded out and you are subsequently given permission to resume operations and need your workers, they will be allowed to return to you as soon as practicable, subject to the terms of secondment between you and the receiving employer.

If we do not agree with MOM seconding or transferring our workers, can we only return rebate and wavier for those workers and not the whole workforce?Show

You will not be required to return the levy rebate for workers even if you do not second or transfer them.

What if my worker refuses to be seconded or transferred to another company?Show

You should encourage your workers who have no work to be open to being seconded temporarily or transferred to another company which needs workers as this will help your company tide over this difficult period and enable the workers to continue being employed and paid. Nevertheless, MOM will not withdraw the levy rebates for employers whose workers are unwilling to be seconded or transferred to another company.

Condition on movement of worker from cleared dormitories

What is the rationale of imposing the condition for movement of workers cleared of COVID-19 to cleared dormitory?Show

We would need employers’ continued support in ensuring that workers cleared of COVID-19 infection are housed separately from those still at risk. These measures are essential to reduce the risks of subsequent waves of COVID-19 infections in dormitories and to ensure that workers can return to work safely and projects can resume quickly.

For construction firms, there may be some movement of workers out of their existing dormitories, rooms or units to enable tighter cohorting by project. This will help to reduce the chances of cross-infection between companies and worksites, which would be in the workers’ and companies’ interest. For construction firms, such arrangements would be discussed with employers beforehand.

If we are required to re-contract with another dormitory, but we do not agree with the exorbitant rates of the new dormitory operator, will we be denied future levy rebate payouts and/or waivers or be made to pay back what we have received? Will dormitory operator forfeit our deposit if we transfer our workers and not fulfil the tenancy?Show

MOM encourages dormitory operators and employers to take a reasonable and fair approach in addressing lease termination issues. The situation we face is unprecedented. Dormitory operators should exercise flexibility and employers should similarly be reasonable in arriving at a mutually agreeable arrangement. Parties that have acted unreasonably or unfairly may face penalties depending on the facts of the case.

Any unreasonable behaviour from either parties can be raised to MOM at mom_peb@mom.gov.sg or BCA at bca_appln@bca.gov.sg

If my company has to recontract with a new dormitory operator which has a higher cost of rental, who would bear the difference? If we are made to move the workers to another dormitory and terminate our current lease with dormitory, what would be the range of cost per worker for the new dormitory? If we are charged a room rate, will a partial transfer of some workers to another cleared dormitory result in us having to pay rental at two different dormitories?Show

MOM encourages dormitory operators and employers to take a reasonable and fair approach in addressing lease termination issues. The situation we face is unprecedented. Dormitory operators should exercise flexibility and employers should similarly be reasonable in arriving at a mutually agreeable arrangement. Parties that have acted unreasonably or unfairly may face penalties depending on the facts of the case.

Any unreasonable behaviour from either parties can be raised to MOM at mom_peb@mom.gov.sg or BCA at bca_appln@bca.gov.sg

My workers do not reside in dormitories. Do I still need to agree to the 2 conditions in the acknowledgement form to qualify for the 3rd round of rebate as announced on 26 May 2020?Show

Yes. Your company will need to agree to both the conditions to qualify for the rebate. The condition regarding movement of workers in dormitories should not affect you.

Do employers have any say on the movement of the workers and the location where they will be moved to?Show

MOM will only move your workers if it is necessary to manage the infections at the dormitories or protect the health of your workers.

Our S pass and Work Permit Holders are housed in private residential premises and/or HDB. If we agree to MOM’s conditions, will our S pass Holders and Work Permit Holders be moved to the dormitories together with the construction workers?Show

MOM has no plans to direct work pass holders to move out from private residential premises or HDB flats unless they are overcrowded. However, if they are transferred or seconded to a new employer, the employer may do so to cohort their workforce.

Will the workers be transferred to the dormitories within the same vicinity? We are concerned that transport will be an issue if the workers are scattered across different dormitories.Show

Arrangements will have to be made to move your workers nearer to their place of work when you are allowed to restart. It may not be possible to shift the workers only to dormitories in the vicinity.

If we choose not to receive the levy rebate, do we have full control over the movement of our workers i.e. we may choose to keep them in the same dormitory or move them to another dormitory after they have been cleared?Show

Wherever the workers are housed, they will be subject to the prevailing conditions on the movement of persons into and out of the premises.

If we have Temporary Living Quarters (TLQ) to house these cleared workers, will they still be moved to other cleared dormitories?Show

We can consider your request to house them at TLQs.

Eligibility criteria for levy rebates/waiver relating to MTI list of permitted services

I am permitted by MTI to operate but face constraints such as only being able to resume partial operations (e.g. my F&B outlet can only operate takeaway), or my clients or worksite are unable to operate or open. Do I qualify for the 3rd round of levy and rebate?Show

All companies in the construction, marine shipyard and process sectors are eligible for the 3rd round of levy waiver and rebate regardless of whether they are permitted to resume operations.

For companies in the other sectors, as long as your company is permitted by MTI to operate, you will not qualify for the 3rd round of levy waiver and rebate. We introduced the foreign worker levy waiver and rebate during Circuit Breaker to help defray the costs for employers of foreign workers who cannot work and help businesses retain their essential workforce so that they can restart or scale up again once it is possible to do so.

However, these support measures cannot be extended to everyone indefinitely. That is why we have focused this round of support on the businesses that are completely unable to resume operations. As the Singapore economy restarts, we will gradually taper the support provided. Businesses that expect to restart later are encouraged to reassess their foreign manpower needs and adjust their workforce accordingly.

I have 2 or more business activities, but MTI only allows my company to operate one activity. Will I qualify for the 3rd round levy waiver and rebate as announced on 26 May 2020?Show


Scenario 1: If all your company’s activities are in the services or in manufacturing sector, and MTI allows your company to operate at least 1 of the activities, your company will not be eligible for the levy waiver and rebate.

Scenario 2: If your company has manufacturing activity as well as services activity, and MTI only allows you to operate either activity, your company will not be eligible for the levy waiver and rebate.

Scenario 3: If your company has activities in services/manufacturing which MTI allows you to operate, and has activities in construction/process/marine shipyard, your company will only qualify for the levy waiver for the activities in construction/process/marine shipyard. Similarly, your company will only qualify for the levy rebate for the activities in construction/process/marine shipyard, if you meet the other criteria (i.e. cut off employment date, paid at least December 2019 levy in full, and submitted the acknowledgement by 30 June).

We introduced the levy waiver and rebate during the Circuit Breaker to help defray the cost of employing foreign workers who cannot work, and help businesses retain their essential workforce so that they can restart or scale up once it is possible to do so.

However, these support measures cannot be extended to everyone indefinitely. That is why this round of support is focused on the businesses that are unable to resume operations completely. As the Singapore economy restarts, we will gradually taper the support provided. Businesses that expect to restart later are encouraged to reassess their foreign manpower needs and adjust their workforce accordingly.

I am permitted by MTI to operate, but my workers in the dormitories have not been cleared to resume work. Can I qualify for the 3rd round of levy waiver and rebate?Show

If your company is permitted by MTI to operate, you will not qualify for the 3rd round of levy waiver and rebate. All companies in the construction, marine shipyard and process sectors whose workers make up most of those in dormitories that need to be cleared to resume work, would already qualify for the 3rd round of levy waiver and rebate.

Workers from companies in the services and manufacturing sector make up a small proportion of the workers in dormitories, so if the companies are permitted by MTI to operate, they should be able to resume work with their remaining workforce.

I received MOM’s email about the 3rd round of rebate and waiver, but MTI permitted my company to operate, do I still qualify?Show

Your company will not qualify for the 3rd round of levy waiver and rebate. Only companies that are not allowed to operate by MTI, or those in the construction, process and marine shipyard sectors qualify.

I have a construction company that has been permitted by BCA to commence work. Do I qualify for the 3rd round of levy waiver and rebate?Show


All companies in the construction, marine shipyard and process sectors are eligible for the 3rd round of levy waiver and rebate.

If I do not submit the online acknowledgement form, will my company still receive the levy waiver?Show



Yes, your company is eligible to receive the levy waiver if your company is not in MTI’s permitted list to resume operations on GoBusiness Portal or your company is in the construction, marine shipyard and process sectors.

You do not need to apply for the levy waiver.

I'm allowed to resume operations immediately after Circuit Breaker. Do I qualify for the 3rd round of levy rebate as announced on 26 May 2020?Show

No. You don’t qualify.

I'm only allowed to resume operations in July 2020. Will I qualify for the 3rd round of levy rebate as announced on 26 May 2020?Show

You will only qualify for the June 2020 levy rebate (and waiver for May 2020 levy waiver payable in June 2020) as announced on 26 May 2020.

However, you will need to submit an online acknowledgement by 10 June 2020 that you agree to the conditions in order to receive the June 2020 levy rebate (payable in July 2020). Read about the extension of 10 June acknowledgement deadline.

For business reasons, I decided not to resume operations even though my company is in MTI's permitted list to resume operations. Will I qualify for 3rd round of levy rebate as announced on 26 May 2020?Show

No. You will not qualify for the 3rd round of levy rebate (and levy waiver).

Only companies that are not in MTI’s permitted list to resume operations on the GoBusiness Portal and all companies in construction, marine shipyard and process sectors can receive the levy rebate (and levy waiver) that was announced on 26 May 2020.

I am in the manufacturing or services sector and was not allowed to operate my business during Circuit Breaker, but was allowed to resume business by MTI from 2 June 2020. Why was I billed for May 2020’s levy?Show

The levy waiver that is applicable for the period of the Circuit Breaker is for March 2020 and April 2020 levies (payable in April 2020 and May 2020 respectively). May 2020’s levy is only waived if you are operating in the manufacturing/services sector and disallowed by MTI to resume business from 2 June 2020.

General criteria for levy rebate and waiver

Who is eligible for the levy rebate? Do I need to apply for it? When will I receive the pay out?Show

1st round of levy rebate – announced on 6 April 2020

If you are a business employer who has at least paid up to December 2019’s foreign workers’ levy in full (the amount due in January 2020), you will be eligible for a flat rate of $750 for each S Pass or Work Permit holder in your employment as at 29 February 2020.

No application is needed. You can use check and pay levy to check your previous levy payments.

If you have a PayNow Corporate account, you will receive the levy rebate on 21 April 2020.

PayNow Corporate is different from PayNow, which is linked to your NRIC or mobile number.

Employers who have received the payment by PayNow Corporate will be informed by email.

Otherwise, you will receive the payment by cheque from 15 May 2020.

2nd round of levy rebate – announced on 23 April 2020

You will be eligible for a flat rate of $750 for each S Pass or Work Permit holder in your employment as at 1 May 2020 if you do the following:

  • Paid up to December 2019’s foreign workers’ levy in full (amount which was due in January 2020);
    AND
  • Made an online acknowledgement that you will use the levy rebate to provide for the pay and upkeep of your foreign workers during the Circuit Breaker.

The foreign worker levy rebate will be processed and credited as follows:

  • Companies with PayNow Corporate accounts must acknowledge by 8 May 2020 to receive the rebate on 29 May 2020, while those that acknowledge by 22 May 2020 will receive the rebate on 19 June 2020.
  • Companies without PayNow Corporate accounts must acknowledge by 22 May 2020 to receive the payment by cheque from 3 July 2020.

3rd round of levy rebate – announced on 26 May 2020

This is only applicable to business employers that are not in MTI’s permitted list to resume operations on the GoBusiness Portal, and all businesses in the Construction, Marine Shipyard and Process sectors.

You will be eligible for a flat rate of $750 in June 2020 and $375 in July for each S Pass or Work Permit holder in your employment as at 1 June 2020 and 1 July 2020 respectively if you do the following:

  • Paid up to December 2019’s foreign workers’ levy in full (amount which was due in January 2020);
    AND
  • Made an online acknowledgement by 10 June 2020 that you accept the conditions for receiving the levy rebate. Read about the extension of 10 June acknowledgement deadline.

The foreign worker levy rebate for June will be processed and credited as follows:

  • Companies with PayNow Corporate accounts that are acknowledged by 10 June 2020 will receive the rebate on 10 July 2020. Those that acknowledged by 30 June 2020 will receive the June rebate on 14 August 2020 instead.
  • Companies without PayNow Corporate accounts that are acknowledged by 10 June 2020 will receive the payment by cheque from 30 July 2020. Those that acknowledged by 30 June 2020 will receive the payment by cheque in August 2020 (the exact date will be specified later).

The foreign worker levy rebate for July will be processed and credited as follows:

  • Companies with PayNow Corporate accounts will receive the rebate on 14 August 2020.
  • Companies without PayNow Corporate accounts will receive the payment cheque. The exact date will be specified later.

I received the 1st round of rebates for my workers in employment as of 29 February 2020. I employed new workers from March 2020 onwards. Will the levy rebate be given for subsequent rounds for these new workers?Show

Yes, your company’s new workers will be counted in subsequent rounds of rebate, assuming you meet other eligibility criteria.

You have 10 workers in employment as at end of December 2019, and their levies were fully paid.

Subsequently, 2 workers were employed in March 2020, and 4 workers were employed in April 2020. The 10 existing workers and 6 new workers were all in employment as of 1 May 2020, and your company has submitted the online acknowledgement.

You will receive the 2nd round of levy rebate for all 16 workers.

Why are FDWs employers not eligible for the levy rebate and levy waiver?Show

There is no FDW levy rebate or waiver during this period. However, households are supported on multiple fronts. The Resilience Budget tripled the Care and Support – Cash payout, and parents with at least one Singaporean child will each receive an additional $300 in cash. The recent Solidarity Budget also gives all adult Singaporeans a cash payout of at least $600. Together, the Resilience and Solidarity Budgets will give cash payouts of up to $1,600 per individual in 2020.

Households can read about the Care and Support Package for more details.

Who is eligible for the levy waiver and do I need to apply for it?Show

For the first 2 rounds of levy waiver, all business employers will receive a waiver of the March 2020 levy (due to be paid in April 2020) and the April 2020 levy (due to be paid in May 2020).

No application for the levy waiver is needed.

For the 3rd round of levy waiver, only employers that are not in MTI’s permitted list to resume operations on GoBusiness Portal and those in the construction, marine shipyard and process sectors will receive:

  • 100% waiver of May 2020 levy (due to be paid in June 2020)
  • 50% waiver of June 2020 levy (due to be paid in July 2020)

No application for the levy waiver is needed.

Business employers are not required to make any payment for the waived levies.

The waiver for the March and April 2020 levy (payable in April and May 2020 respectively have been updated in check and pay levy. For employers that are eligible to receive the waiver for May 2020 levy (payable in June 2020), and June 2020 levy (payable in July 2020), the waiver will be updated in check and pay levy by 14 June 2020 and 14 July 2020 respectively.

Why is MOM requiring business employers to submit an acknowledgement to qualify for the 2nd round of foreign worker levy rebate (as announced on 23 Apr 2020)?Show

The acknowledgement is intended to bring to employers’ attention their obligation to treat their foreign workers just as fairly as their local workers, and to use the significant support provided by the Government to pay for the salary, upkeep and well-being of their more vulnerable foreign workers during this period.

We appreciate the co-operation of most employers who have understood and fulfilled their obligations to both their local and foreign workers.

However, MOM has received feedback that a small number of employers have been irresponsible or unfair towards their workers. If the feedback is found to be substantiated, the errant employers will be denied future employment support (including Jobs Support Scheme and Foreign Worker Levy rebate and waiver) and may have their work pass privileges suspended.

Do I have to pass on the levy rebates received to my workers?Show

In view of the support given to employers, employers should provide salary support, including payment for upkeep and well-being of their more vulnerable foreign employees:

  • Foreign employees who continue to work full-time must be paid their prevailing salaries.
  • For foreign employees who could not work, employers must continue to be responsible for their maintenance and upkeep and work out mutually agreed salary and leave arrangements with the unions and employees, especially for the low-wage Work Permit holders who may need more support.

If my company did not take up the levy rebate and cannot resume work in June, can I deduct any annual leave or salary from the workers?Show



If you are unable to pay prevailing salaries because you need to reduce wage costs even after considering non-wage cost reductions, you should engage and mutually agree with the workers and their unions on the appropriate salary and leave arrangements. If you place any of the workers on no-pay leave for an extended duration, you must obtain his consent in writing.

Why do employers need to fill up an acknowledgement form to qualify for the 2nd round of foreign worker levy rebate, but not for the Jobs Support Scheme?Show

Companies that reduce their local employees’ salaries or put them on no-pay leave will receive correspondingly lower payouts in subsequent tranches of the Jobs Support Scheme, but there is no similar mechanism for the Foreign Worker Levy rebate. The financial support to employers is to help them continue paying the salaries of our migrant workers, as part of Singapore’s commitment to look after their livelihoods and welfare during this difficult period. To ensure consistency of understanding and practice, we will require employers to make an acknowledgement.

What conditions must I accept to receive the 3rd round of foreign worker levy rebate?Show

Only companies that are not in MTI’s permitted list to resume operations on the GoBusiness Portal and all companies in construction, marine shipyard and process sectors are eligible to receive the levy rebate. In addition, they must accept the following conditions:

  • Allow MOM to move Work Permit Holders and S Pass holders who are cleared of COVID-19 from their existing dormitory to a cleared dormitory, to facilitate the workers’ returning to work. Employers may be required to terminate the leases with their current dormitory operator to recontract with a new dormitory operator; and
  • Allow MOM to second or transfer their Work Permit Holders and S Pass Holders to work at another company that needs workers, but whose workers are in dormitories that have not been cleared, if directed by MOM.

Employers must make an online acknowledgment to accept the conditions by 10 June 2020. Read about the extension of 10 June acknowledgement deadline.

Why is the Government not extending the support for employers of foreign workers for a longer period?Show

We introduced the foreign worker levy waiver and rebate during Circuit Breaker to help defray the costs for employers of foreign workers who cannot work and help businesses retain their essential workforce so that they can restart or scale up again once it is possible to do so.

However, these support measures cannot be extended indefinitely. As the Singapore economy restarts, we will gradually taper the support provided. Businesses that expect to restart later are encouraged to reassess their foreign manpower needs and adjust their workforce accordingly.

Why do companies in the construction, marine shipyard and process sectors qualify for full support, even if they are able to open?Show

The construction, marine shipyard and process (CMP) sectors will have a slower and more controlled opening than the rest of the economy. These sectors also make up most of the foreign workers in dormitories, which MOM needs to clear as safe before they can resume work. Companies will open on a project-by-project basis and will likely be operating only partially for several more months. Almost all of these companies will not restart in June and July.

My company is unable to resume operations even though we are in the list of businesses that are permitted to resume according to the GoBusiness portal. Am I eligible for the levy waiver and levy rebate?Show

MTI evaluates the timeline that businesses can resume based on the health situation and whether your company has submitted the necessary documents and complied with the requirements for Safe Management Measures. If your company was permitted to resume business but was suspended subsequently because you failed the strict checks or did not comply with the Safe Management requirements, your company will not be eligible for the levy waiver and levy rebate.

My company was initially not allowed to resume operations after Circuit Breaker but was subsequently allowed to do so. Am I eligible for the levy waiver and levy rebate?Show

If your company was not allowed to resume operations at the start of June, but subsequently allowed to resume operations in the same month, you will be eligible for a full waiver of the levies due in June and the $750 levy rebate in June, but will not be eligible for the 50% waiver of levies due in July and $375 levy rebate in July.

If your company is not allowed to resume operations at the start of July, but is subsequently allowed to resume operations in the same month, you will be eligible for:

  • A levy rebate of $750 in June, and $375 in July for each S Pass or Work Permit Holder employed as at 1 June and 1 July respectively; and
  • 100% waiver for levy due in the month of June, and 50% waiver for levy due in the month of July.

If my company didn't make an online acknowledgement to take up the 3rd round of levy rebate by 30 June 2020, and the business cannot resume work, can I allow my foreign employees to use their existing leave entitlement or reduce their monthly salaries?Show

No, the company should engage and mutually agree with their foreign employees or the union (if any) on the appropriate salary and leave arrangements.

If there is no mutual agreement, either party can contractually terminate the employment with notice as required under the employment contract or Employment Act.

Receiving the levy rebate by PayNow Corporate

How do I register for PayNow Corporate? When must my PayNow Corporate account be ready in order to receive the levy rebate?Show

For eligible business employers, you should sign up for PayNow Corporate as soon as possible, in order to receive the levy rebate expeditiously.

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

Your bank must approve your PayNow Corporate account at least one day before the date of disbursements.

For 1st round of levy rebate disbursement (as announced on 6 April 2020) – By 29 April 2020 to receive on 30 April 2020.

For 2nd round of levy rebate disbursement (as announced on 23 April 2020) – By 28 May 2020 to receive on 29 May 2020; By 18 June 2020 to receive 19 June 2020.

For 3rd round of levy rebate disbursements (as announced on 26 May 2020) – By 8 July 2020 to receive on 10 July 2020; By 12 August 2020 to receive on 14 August 2020.

The time each bank requires to approve your PayNow Corporate account differs. Hence, you are strongly encouraged to have it set up as early as possible.

If you experience difficulty in signing up, please approach your bank for more information.

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

I have set up my PayNow Corporate Account but still haven't received the levy rebate in my account even though the date of disbursement has passed. What should I do?Show

You should do the following checks:

  1. Determine if your company is eligible for the levy rebate.

    Your company would have received an email notification if it is eligible. You can also submit an enquiry online for the exact amount of rebate you will be receiving.
  2. Check all your company’s corporate bank accounts.

    The levy rebate will be disbursed to the account registered for PayNow Corporate. This may not be the same account through which you received your payout for the Jobs Support Scheme or which you use to pay the foreign worker levy.

Upon successful disbursement, the bank statement will reflect the transaction as “Govt-Payout” and the transaction date will be as follows:

  • 1st round of rebate: 21 April 2020, 30 April 2020
  • 2nd round of rebate: 29 May 2020, 19 June 2020
  • 3rd round of rebate: 10 July 2020, 14 August 2020

If you have confirmed your company did not receive the levy rebate via PayNow Corporate, there are 2 possible reasons why this is so.

  • Your company’s PayNow Corporate is linked to the UEN with suffix.
    We will only disburse the levy rebate via PayNow Corporate to your company’s bank account if it is linked with the company’s UEN without suffix.
    UEN without suffix 202012345X
    UEN with suffix 202012345X 001
  • Your company’s PayNow Corporate was not registered in time for the disbursement to be made.

If you wish to know when your company’s PayNow Corporate was registered, you will need to check with your bank.

Eligible employers who did not receive the levy rebate via PayNow Corporate will receive it via cheque.

Contact us for queries on levy rebate and waiver

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


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

You can also submit a request to find out how much your company received for the first and 2nd round of levy rebates (as announced on 6 and 23 April 2020 respectively).

For the 3rd round of levy rebate (applicable only to employers that are not in MTI’s permitted list to resume operations on the GoBusiness Portal and those in the construction, marine shipyard and process sectors), the amount your company will receive will only be available at a later date.

 

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