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Paying the foreign worker levy

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
  • The levy for each month will be deducted from your bank account on the 17th of the following month (or the next working day if it falls on a weekend or public holiday).

    The levy for January will be deducted on 17 February.
  • You should maintain enough funds in your account before the deduction date. If the GIRO deduction is unsuccessful, your bank may charge you a failed transaction fee. 
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.
What's next

Higher-skilled worker levy