Tools · Foreign worker levy
Foreign worker levy calculator
The foreign worker levy is a monthly fee employers pay MOM for each Work Permit and S Pass holder. The amount depends on the worker’s sector, skill level and — for construction and process — source country, and for services and manufacturing, how many foreign workers you employ relative to your headcount. This calculator gives an indicative monthly estimate.
Indicative estimate
Foreign Worker Levy Calculator
Estimate the monthly Ministry of Manpower levy for Work Permit or S Pass holders, by sector and skill level. Figures update from our data layer.
Estimated levy
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How it works
How is the foreign worker levy calculated?
The levy is charged per worker, per month, from the day the Work Permit or S Pass is issued until it is cancelled or expires. Work Permit rates depend on the sector and the worker’s skill tier (higher-skilled R1 or basic-skilled R2). In construction and process the rate also depends on the worker’s source group; in services and manufacturing it rises in tiers as your share of foreign workers grows. The S Pass levy is a flat S$650.
Construction & process
Why is the construction and process levy higher for some workers?
In construction and process, the levy is set by source group, not by headcount tier. Workers from Non-Traditional Sources (which includes India and Bangladesh) sit at the higher band, while Malaysia, North Asian Sources and PRC workers sit lower, and off-site construction lower still. Selecting the right source group in the calculator gives the matching rate.
| Sector | Pass | Source group | Skill tier | Quota band | Monthly levy (SGD) |
|---|---|---|---|---|---|
| Construction | WP | Non-Traditional Sources (India, Bangladesh, etc.) | Higher-skilled (R1) | — | $500 |
| Construction | WP | Non-Traditional Sources (India, Bangladesh, etc.) | Basic-skilled (R2) | — | $900 |
| Construction | WP | Malaysia / North Asian Sources / PRC | Higher-skilled (R1) | — | $300 |
| Construction | WP | Malaysia / North Asian Sources / PRC | Basic-skilled (R2) | — | $700 |
| Construction | WP | Off-site Construction | Higher-skilled (R1) | — | $250 |
| Construction | WP | Off-site Construction | Basic-skilled (R2) | — | $370 |
| Construction | WP | All sources | Unskilled (no certification) | No required certification | $900 |
| Process | WP | Non-Traditional Sources (India, Bangladesh, etc.) | Higher-skilled (R1) | — | $300 |
| Process | WP | Non-Traditional Sources (India, Bangladesh, etc.) | Basic-skilled (R2) | — | $650 |
| Process | WP | Malaysia / North Asian Sources / PRC | Higher-skilled (R1) | — | $200 |
| Process | WP | Malaysia / North Asian Sources / PRC | Basic-skilled (R2) | — | $450 |
| Marine shipyard | WP | All sources | Higher-skilled (R1) | — | $350 |
| Marine shipyard | WP | All sources | Basic-skilled (R2) | — | $500 |
| Manufacturing | WP | All sources | Higher-skilled (R1) | Up to 25% of total workforce | $250 |
| Manufacturing | WP | All sources | Basic-skilled (R2) | Up to 25% of total workforce | $370 |
| Manufacturing | WP | All sources | Higher-skilled (R1) | Above 25% to 50% | $350 |
| Manufacturing | WP | All sources | Basic-skilled (R2) | Above 25% to 50% | $470 |
| Manufacturing | WP | All sources | Higher-skilled (R1) | Above 50% to 60% | $550 |
| Manufacturing | WP | All sources | Basic-skilled (R2) | Above 50% to 60% | $650 |
| Services | WP | All sources | Higher-skilled (R1) | Up to 10% of total workforce | $300 |
| Services | WP | All sources | Basic-skilled (R2) | Up to 10% of total workforce | $450 |
| Services | WP | All sources | Higher-skilled (R1) | Above 10% to 25% | $400 |
| Services | WP | All sources | Basic-skilled (R2) | Above 10% to 25% | $600 |
| Services | WP | All sources | Higher-skilled (R1) | Above 25% to 35% | $600 |
| Services | WP | All sources | Basic-skilled (R2) | Above 25% to 35% | $800 |
| All sectors | S PASS | All sources | S Pass holder | Up to 10% (services) / 15% (other sectors) | $650 |
| All sectors | S PASS | All sources | S Pass holder | Within S Pass sub-quota | $650 |
S Pass levy is harmonised at S$650 flat across all sectors and both tiers since 1 Sep 2025. Daily rate for partial months: S$21.37.
Compiled from officially published Ministry of Manpower information · Last reviewed against officially published rates: 2026-06-13. Figures may change — confirm with official sources before acting.
Services & manufacturing
How does the tiered levy work for services and manufacturing?
These two sectors charge more as your reliance on foreign workers rises. Your foreign Work Permit holders are banded across three tiers by their share of your total headcount, and each tier carries a higher rate. The calculator spreads the workers you enter across the tiers and adds them up. If your numbers exceed the sector’s Dependency Ratio Ceiling, it flags how many sit over the limit.
Employment Pass
Do Employment Pass holders pay a levy?
No. Employment Pass holders are not subject to the foreign worker levy or to quota. The levy
applies only to Work Permit and S Pass holders. (Employers still pay the Skills Development
Levy for EP holders.)
applies only to Work Permit and S Pass holders. (Employers still pay the Skills Development
Levy for EP holders.)
Is this the official levy amount?
No. This is an indicative estimate to help you plan. The exact amount depends on your live
workforce position and MOM’s records. Confirm the figure with MOM’s official Foreign Worker
Levy Calculator before budgeting or making a hire.
workforce position and MOM’s records. Confirm the figure with MOM’s official Foreign Worker
Levy Calculator before budgeting or making a hire.
Foreign worker levy — common questions
Q1: What is the foreign worker levy?
The foreign worker levy is a monthly fee that employers in Singapore pay to the government for each Work Permit or S Pass holder they employ. It is designed to regulate the number of foreign workers in the workforce and encourage businesses to hire and develop local employees where possible.
Q2: Who has to pay the levy?
Work Permit and S Pass employers; EP exempt.
Q3: When does levy liability start and stop?
From issuance to cancellation/expiry.
Q4: Can the levy be deducted from the worker's salary?
No; it is the employer's cost and must not be passed to the worker.
Q5: What is the daily levy rate for?
Partial months; (monthly × 12) ÷ 365, rounded up.
Q6: How can I pay a lower levy?
Upgrade workers to higher-skilled (R1); keep within your DRC.
Q7: Are levy rates changing?
Yes; announced 2028 increases for marine and process basic-skilled, and tier mergers for manufacturing and services.
Q8: Where do these figures come from?
Compiled from officially published MOM information; last reviewed date shown on the tool.
Want the levy worked out for your exact workforce?
Send us your headcount and roles on WhatsApp. You deal directly with us — not a call centre — and we come back with the figures and what they mean for your
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