Skip to main content

Apply for levy waiver for migrant worker

You can get a waiver for your foreign worker levy payments only under 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 and what you need to get a levy waiver

If the worker You need
Went on overseas leave for at least 7 consecutive days. It is capped at 60 calendar days per calendar year.

No documents are needed unless we ask you for it. Apply for the waiver after the migrant worker returns to Singapore.

If the worker chooses not to return from their overseas leave, cancel the Work Permit before you apply for a waiver.

Was issued with hospitalisation leave by a Singapore registered doctor. It is capped at 60 calendar days per calendar year.

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.
Has passed away A copy of the death certificate.
Became a Singapore permanent resident

Any of the following:

  • A copy of the NRIC
  • 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 the worker was on board the vessel.
Is a Malaysian serving National Service in home country/region (usually for 3 months)

All of the following:

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

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 can apply for levy waiver using the relevant form:

Reasons for levy waiver Links
Worker went on overseas leave   Apply here.
Other reasons Apply here.

As we will be performing system upgrade in November 2022, we may take a longer time to process your request:

For requests submitted in Receive outcome
November By 7 December 2022
December Within 12 working days

How to calculate the waiver

Amount waived = Monthly levy rate - Levy payable

Scenario

  • Waiver period: 1 – 15 September
  • Worker’s levy rate: $600 monthly (or $19.73 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 × $19.73 = $295.95
  3. Amount waived = Monthly levy rate - Levy payable
    $600 (monthly levy rate) - $295.95 (levy payable) = $304.05 (amount waived)

You can view the levy rates for the following sectors: