FAQs on levy waiver for workers who are on SHN and other COVID-19 related isolation.

Yes, you are eligible for a levy waiver if your worker tested COVID-19 positive on a PCR test.

No, the levy waiver will be processed automatically.

You will receive the waiver the following month from the end of isolation.


Employers may view the levy waiver as an adjustment on Check and Pay Levy on the 14th of the following month from the end of isolation.

You can apply for a levy waiver using the following forms:

• For migrant workersApply to waive levy for workers under COVID-19 Protocol 2
• For migrant domestic workersApply to waive levy for MDW under COVID-19 Protocol 2

Before applying, please ensure that you take photos of your worker being tested positive from the ART on:

• The first day of isolation
• The last day of isolation (only if your worker continued to test positive for more than 72 hours)

The photos must clearly show the following:

• Face of the worker
• Worker holding the ART kit with a positive result
• ART kit with the worker’s FIN and date that the ART was taken written on it with a permanent marker

You will need to retain the photos for 1 year and produce them to MOM upon request.

Note:

• You may only receive a waiver once for your worker under Protocol 2.
• The levy waiver is only applicable to the first 7 days of the isolation period.

You do not need to apply for a levy waiver in any of the following scenarios:

• Your worker received an SMS from MOH confirming that they tested positive for COVID-19 and their isolation period ended on 1 May 2022 or later.
• Your worker was a dormitory resident at the time when they tested COVID-19 positive.

For these cases, the levy will be waived automatically and will be reflected on the 14^th of the following month from the end of your worker’s isolation period.

(Business employers) You may use the work attendance records of your workforce for the worker’s isolation period as an alternative. The records need to be maintained for 1 year and be produced to MOM upon request.

(Domestic employers) MOM may interview your worker to confirm that she was under Protocol 2 for the period declared in the application.

If your worker’s isolation period started on or after 21 January 2022, the levy waiver will be capped at 7 days starting from the first day of isolation.

If your worker’s isolation period started before 21 January 2022, the levy waiver will be capped at 10 days starting from the first day of isolation.

The isolation period for MOH’s healthcare protocols may continue to change over time. As the levy waiver cap for Protocol 2 is aligned to the isolation period of Protocol 1 for fully vaccinated workers, we will adjust the levy waiver cap accordingly when there are changes.

Instead of producing the photo, you can provide one of the following as evidence that your worker tested COVID-19 positive:

• Medical certificate issued by the doctor stating that your worker tested positive via an ART
• SMS message from MOH stating that your worker tested positive

Note: If your worker’s isolation period is more than 72 hours, you will still need to provide a photo as evidence that your worker tested positive on their last day of isolation.

For levy waivers which you need to apply for, you will receive the waiver within 2 months from the time of application.



For levy waivers which you do not need to apply for (i.e. the levy waiver is being processed automatically), you will receive the waiver on the 14^th of the following month from the end of your worker’s isolation period.


You may check the levy waiver by logging in to Check and Pay Levy.

As we transition to treating COVID-19 as endemic, MOM will temporarily waive levies for Protocol 2 cases. During this transition period, the one-time waiver of up to 7 days is intended to provide cost relief for affected employers during this transition period. The duration of 7 days is also aligned with the isolation period for vaccinated workers under Protocol 1.

We seek your understanding that we are unable to extend these support measures indefinitely.

Yes, please refer to the timeline below.

End date of isolation	Application deadline
October 2021	February 2022
November 2021	February 2022
December 2021	March 2022
January 2022 or later	Within 3 months from the end of your worker's isolation period.

Yes, you are eligible for a levy waiver if your worker was on SHN between January 2021 and December 2022.

Yes, you are eligible for a levy waiver if your worker attended the onboarding programme at the Onboard centre between January 2021 and December 2022.

No, the levy waiver will be processed automatically.

You will receive the levy waiver the following month from the end of the SHN.

Employers can view the levy waiver as an adjustment on Check and Pay Levy on the 14^th of the following month from the end of the SHN.

Yes, you are eligible for a levy waiver if your worker was served a QO.

(Business employers) If the QO is on or after 1 September 2020, you will not need to apply for a levy waiver as it will be processed automatically. However, if the QO is before 1 September 2020, you will need to apply at CPF website (select the option under “hospitalisation leave”).

(Domestic employers) If the QO is on or after 1 January 2021, you will not need to apply for a levy waiver as it will be processed automatically. However, if the QO is before 1 January 2021, you will need to apply at CPF website (select the option under “hospitalisation leave”).

You will receive the levy waiver the following month from the end of the QO.

Employers can view the levy waiver as an adjustment on Check and Pay Levy on the 14^th of the following month from the end of the QO.

No, you do not need to apply for a levy waiver as it will be processed automatically.

No. Levy waiver is not applicable for workers on Protocol 3.

If your worker was issued with a Health Risk Warning by MOH, your worker may continue to work as long as they test negative. Do ensure that affected workers monitor their health and isolate immediately if tested positive.