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

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.

(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.

For workers living in dormitories, they will be served with an MRO. Hence, you do not have to apply for a levy waiver as it will be processed automatically.

For workers not living in dormitories, the levy waiver is applicable if the worker did not carry on any work (including work from home) during the period of isolation. You will need to make an online application.

• Apply to waive levy for workers under COVID-19 Protocol 2
• Apply to waive levy for FDW under COVID-19 Protocol 2

• 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

• The levy waiver for Protocol 2 is a temporary measure and will only cover isolation periods until 30 June 2022.
• You may only receive a waiver once for your worker under Protocol 2.
• The levy waiver is only applicable to the first 10 days of the 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.

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 10 days is intended to provide cost relief for affected employers during this transition period. The duration of 10 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.

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.