Foreign Worker Levy in Singapore: Changes to the Levy From July 2015

Singapore Foreign Worker LevyThe Ministry of Manpower in Singapore has implemented a quota on the total number of foreign employees that you can hire. If your company exceeds the quota, you will have to reorganize your workforce in order to meet the requirements. You can find out what is your company’s quota on foreign employees here.

In addition to the quota, the foreign worker’s levy applies to any company that employs foreigners with Work Permits. The quota depends on the industry. From July 2016 the rates for the levy will change. Here is the complete¬†schedule of foreign worker levy changes. The levy needs to be paid via GIRO on the 17th of the next month. In case your company is still in the process of applying for GIRO, you may pay by other methods by the 14th of the next month. Here are the details for paying the levy.

This is the schedule for the services sector:

S Pass
Tier Sector Dependency Ratio (DR) Current Levy Rates ($) New Levy Rates ($) From July 1 2016
Basic Tier <10% 315 330
Tier 2 (Services) 10-15% 550 650
Tier 2 (Other Sectors) 10-20%
Work Permit
Tier Sector Dependency Ratio (DR) Current Levy Rates ($) (R1/R2) New Levy Rates ($) (R1/R2) From July 1 2016
Basic Tier <10% 300/420 300/420
Tier 2 (Services) 10-25% 400/550 400/550
Tier 2 (Other Sectors) 25-40% 600/700 600/700

The Skilled Workers’ Levy rates are lower than regular foreign workers’ levy. It applies for workers who have years of experience and meet the academic qualifications specified by the Ministry of Manpower. The forms and requirements for applying for the skilled workers’ levy are posted here.

Do note that there are certain work permit requirements that the MoM has posted. In addition to the regular requirements, foreign workers in the retail and F&B sector need to obtain level 4 of the Workplace Literacy listening and speaking assessments conducted by the Workforce Development Agency (WDA). You can register for the assessments through the CES online booking portal.