You can get a waiver for your foreign worker levy payments only in certain specific situations. These include overseas leave and hospitalisation leave.
When you can get a levy waiver
You can apply for a levy waiver only if your foreign worker:
What you need
|If foreign worker
|Went on overseas leave
No documents needed. We will contact you if we need any.
If the foreign worker chose not to return from overseas leave, you should cancel the work permit 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.
||A copy of his death certificate.
|Became a Singapore permanent resident
Any 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
- Worker’s levy rate: $600 monthly (or $19.73 daily)
How to calculate
- Count the number of days from 16 to 30 September where levy is payable, i.e. 15 days.
- Find out the amount of levy payable using daily rate, i.e. 15 days × $19.73 = $295.95
- 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: