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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 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.

My worker was on MRO but my levy bill for that month did not show the levy waiver. How can I check if the levy has been waived for my worker?Show

The levy waiver will be reflected as an adjustment. You may check the Check and Pay Levy based on the timelines below.

End date of MRO Levy waivers will be reflected from
April 2021 30th June 2021
May 2021 30th June 2021
June 2021

14th July 2021

July 2021

14th August 2021

August 2021 14th September 2021
September 2021 30th November 2021
October 2021 30th December 2021
November 2021 onwards

14th of the following month from when your worker completed their MRO.

For example, if your worker’s MRO ended in December 2021, the waiver will be reflected from 14th January 2022.

Levy waiver for workers who are tested COVID-19 positive from the PCR test

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

Yes, you are eligible for a levy waiver if your worker was tested COVID-19 positive from the PCR test. This also includes workers on MOH’s Protocol 1.

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

Do I have to apply for a levy waiver if my worker was under MOH’s Protocol 2 (tested positive on a self-administered ART and feeling physically well or with mild symptoms)?Show

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.

Before applying, please ensure that you take photos of your worker being tested positive from the ART test on the first and last day of isolation. 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 both photos for 1 year and produce them to MOM upon request.

Note:
  • 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.

 

My worker was isolated before MOM communicated the requirement to keep the proof of worker testing positive from 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.

When can I expect to receive the levy waiver?Show

For workers living in dormitories, you will receive the waiver on the 14th of the following month from the end of the MRO.


If the MRO is from 1 December to 10 December 2021, you will receive the levy waiver from 14th January 2022.


For workers not living in dormitories, you will receive the waiver within two 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.

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 10-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 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.

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

April 2022

February 2022

May 2022

March 2022

June 2022

April 2022

July 2022

May 2022

August 2022

June 2022

September 2022

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.

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