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

Find out about the levy waivers for workers on S Pass or Work Permit, including migrant domestic workers (MDWs) who are on Stay-Home Notice (SHN), Quarantine Order (QO), Movement Restriction Order (MRO), MOH’s Protocols 1 & 2, or are COVID-positive.

Levy waiver for workers who are on MOH's Protocol 1 (Tested COVID-19 positive on a PCR test)

Can I get a levy waiver if my worker was tested COVID-19 positive on a PCR test?Show

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

Do I have to apply for the levy waiver?Show

No, the levy waiver will be processed automatically.

When can I expect to receive the levy waiver?Show

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


If the isolation period is from 1 December to 10 December 2021, you will receive the levy waiver in the month of January.

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.
 

Levy waiver for workers who are on MOH’s Protocol 2 (Tested COVID-19 positive on an ART)

How do I apply for a levy waiver for my worker under MOH’s Protocol 2 (tested positive on an ART and feeling physically well or with mild symptoms)?Show

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

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.

When am I not required to apply for a levy waiver for my worker under MOH’s Protocol 2?Show

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 14th of the following month from the end of your worker’s isolation period.

My worker was isolated before MOM communicated the requirement to keep the proof of worker testing positive on an ART. What evidence can I produce to MOM as an alternative?Show

(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.

How many days is the levy waiver applicable for?Show

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.

(For employers who need to submit the levy waiver application) My worker tested COVID-19 positive at a clinic. Can I provide other evidence instead of a photo of my worker’s positive ART result?Show

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.

When can I expect to receive the levy waiver?Show

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


If the isolation period is from 1 December to 10 December 2021 and the employer submitted the levy waiver application in February 2022, the levy waiver will be reflected by 14th April 2022.


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 14th of the following month from the end of your worker’s isolation period.


If the isolation period is from 1 May 2022 to 7 May 2022, you will receive the levy waiver from 14th June 2022.

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

Why is the waiver for Protocol 2 applicable only once and subject to a 7-day cap?Show

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.

Is there a time limit for employers to apply for the Protocol 2 levy waiver?Show

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.

Levy waiver for workers on SHN or attended the residential onboarding programme at the Onboard centre

Can I receive a levy waiver if my worker was on SHN?Show

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

Can I receive a levy waiver if my worker attended the residential onboarding programme at the Onboard centre?Show

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.

Do I have to apply for the levy waiver? Show

No, the levy waiver will be processed automatically.

My worker was on SHN and attended the residential onboarding programme at the Onboard centre but my levy bill for that month did not show the levy waiver. Why is this so?Show

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

If the SHN period was from 1 December to 7 December 2021, you will receive the levy waiver in the month of January.

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

Levy waiver for workers on Quarantine Order (QO)

Can I receive a levy waiver if my worker was served a QO? Show

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

Do I have to apply for the levy waiver for my worker who was served a QO? Show

(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”).

My worker served his QO, but my levy bill for that month did not show the levy waiver. Why is this so?Show

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


If the QO was from 1 December to 10 December 2021, you will receive the levy waiver in the month of January.
Employers can view the levy waiver as an adjustment on Check and Pay Levy on the 14th of the following month from the end of the QO.

Levy waiver for workers who are issued a Movement Restriction Order (MRO)

Can I receive a levy waiver if my worker was issued an MRO?Show

Yes, you are eligible for a levy waiver if your worker was issued an MRO.

Do I have to apply for the levy waiver for my worker who was served an MRO? Show

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

Others

My worker is on MOH’s Protocol 3 (identified as a close contact of an infected person). Am I eligible for a levy waiver?Show

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.