If you employ Work Permit holders, you have to pay levy on time and in full. Find out how you can pay and the penalties for non-payment or late payment.
When and how to pay levy
You must pay levy using General Interbank Recurring Order (GIRO).
If you do not have a GIRO account, you can submit an application to us.
Due to system changes, your first GIRO deduction will only take effect from January 2023 onwards. You will be notified of your first GIRO deduction date via email. If you are a new employer with no existing GIRO arrangement, you can pay using PayNow QR in Check and pay levy
|After GIRO is approved
|If you need to pay levy using other methods
You must pay the levy for each month by the 17th of the following month. (Note: For levy incurred in November 2022 onwards, the payment due date will be changed from the 14th to the 17th of the following month.)
You should not use other payment methods if you already have a GIRO arrangement, as the scheduled GIRO deduction will still go ahead.
View levy bills online
You can view your latest levy bill on the 6th of every month using Check and pay levy.
Penalties for not paying levy
If you do not pay the full levy on time, you may face the following penalties:
- You will be charged a late payment penalty of 2% per month or $20, whichever is higher. Your total late payment penalty will be capped at 30% of the outstanding levy.
- Your existing Work Permits will be cancelled.
- You will not be allowed to apply for or issue Work Permits, or renew existing Work Permits.
- You may face legal action to recover the unpaid levy.
- If you, your partners or directors head other companies, these companies may not be allowed to apply for Work Permits.