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Apply for levy waiver for S Pass

You can get waiver of levy for S Pass holders only in certain specific situations. These include overseas leave and hospitalisation leave.

Read our FAQs on levy waiver and rebates which are part of the COVID-19 support measures.

When you can get a levy waiver

You can apply for a levy waiver only if the S Pass holder:

  • Is on overseas leave for at least 7 consecutive days.
    Capped at 60 calendar days per calendar year.
In light of COVID-19, we will temporarily lift the cap from 60 to 90 calendar days for S Pass holders on overseas leave, for the year 2020.
  • Is on hospitalisation leave issued by Singapore hospitals.
    Capped at 60 calendar days per calendar year.
  • Failed to return to Singapore after overseas leave.
  • Is under police custody or is housed at the embassy.
  • Passed away.
  • Has been granted Singapore permanent residence.
  • Is in the harbour-craft industry and is on board a vessel leaving Singapore's port for at least 3 consecutive days.
  • Is a Malaysian and is serving National Service in his home country (usually for 3 months).

What you need

If S Pass holder You need
Went on overseas leave

No documents needed. We will contact you if we need any. Apply for the waiver after the pass holder returns to Singapore.

If the pass holder chose not to return from overseas leave, you should cancel the work pass before you apply for a waiver.

Was admitted to a hospital in Singapore

Any of the following:

  • Medical certificate showing the period of hospitalisation leave.
  • Hospital bills which reflect the admission and discharge dates.
Was in the custody of the police or embassy A letter from the relevant organisation stating the period of custody.
Passed away A copy of his death certificate.
Became a Singapore permanent resident

One of the following:

  • A copy of his NRIC.
  • The approval letter from the Immigration & Checkpoints Authority (ICA).
Is on board a vessel leaving Singapore's port for at least 3 consecutive days (for harbour-craft industry) A declaration form signed by vessel captain from the Maritime And Port Authority of Singapore (MPA) stating the period he was on board the vessel.
Is a Malaysian serving National Service in his home country

All of the following:

  • A letter from the Malaysia Authority stating the period he is required to do National Service.
  • A copy of the certificate of completion of National Service.

When to apply

You can apply for the levy waiver only after the levy has been charged and it must be within 1 year of the levy bill.

If the waiver period requested is from January 2015 (start month) to February 2015 (end month), you must submit the application by 31 January 2016.

How to apply

You need to apply online at CPF website. After logging in, choose Application for Waiver of Foreign Worker Levy (Business).

You can check your application status online after 12 working days.

How to calculate the waiver

Amount waived = Monthly levy rate - Levy payable

  • Waiver period: 1 – 15 September
  • S Pass holder’s levy rate: $650 monthly (or $21.37 daily)
How to calculate
  1. Count the number of days from 16 to 30 September where levy is payable, i.e. 15 days.
  2. Find out the amount of levy payable using daily rate, i.e. 15 days x $21.37 = $320.55
  3. Amount waived = Monthly levy rate - Levy payable
    $650 (monthly levy rate) - $320.55 (levy payable) = $329.45 (amount waived)

View the levy rates.

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