How much is the S Pass levy?

MOM states that since 1 September 2025 the S Pass levy has been harmonised at $650 a month across all sectors and levy tiers, with a daily rate of $21.37 when a holder does not work a full calendar month. MOM reviews levy rates periodically, so confirm the current figure.

When is the foreign worker levy due?

The levy for each month must be paid by the 17th of the following month, or the next working day if that date falls on a weekend or public holiday. GIRO deducts it automatically. Missing two consecutive months leads MOM to revoke your Work Permits and S Passes.

What Is Foreign Worker Levy in Singapore?

Q: What is the foreign worker levy in Singapore?

It is a monthly amount Singapore employers pay MOM for each Work Permit and S Pass holder they employ. It acts as a pricing mechanism that regulates the number of foreigners in Singapore and works alongside sector quotas that cap how many foreign workers a company can hire.

Definition

The foreign worker levy is a monthly charge Singapore employers pay to the Ministry of Manpower for each Work Permit and S Pass holder they employ. MOM describes it as a pricing mechanism that regulates the number of foreigners in Singapore, and it works alongside sector quotas.

How the foreign worker levy works

You pay the levy for every Work Permit holder and every S Pass holder you employ. For Work Permit holders, liability starts on the day the Temporary Work Permit or Work Permit is issued, whichever is earlier, and ends when the permit is cancelled or expires.

The levy sits alongside quotas, called dependency ratio ceilings, which cap how much of your workforce can be made up of foreign workers. MOM lists ceilings of 83.3% for construction and process, 75% for marine shipyard, 60% for manufacturing and 35% for services.

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How much the levy costs

Work Permit levy rates depend on two factors: the worker's qualifications and the number of Work Permit and S Pass holders you hire. Workers with relevant experience in Singapore, a sufficient fixed monthly salary, academic qualifications or skills test certificates may count as higher-skilled and qualify for the higher-skilled levy rate. MOM publishes current Work Permit rates on separate pages for construction, manufacturing, marine shipyard, process and services.

For S Pass holders, MOM harmonised the levy at $650 a month across all sectors and levy tiers from 1 September 2025, with a daily rate of $21.37 for anyone who does not work a full calendar month. Three S Pass holders employed for a whole month therefore cost $1,950 in levy. MOM reviews rates from time to time, so check the current figure before you budget.

Paying the levy and penalties for non-payment

The levy for each month is due by the 17th of the following month, or the next working day if that falls on a weekend or public holiday. Your levy bill is available online from the third working day of each month. With GIRO, the amount is deducted on the 17th, and you need sufficient funds in the account by 6pm on the working day before. Without GIRO, you can pay by PayNow QR.

Late payment attracts a penalty. If you miss levy payments for two consecutive months, MOM revokes your existing Work Permits and S Passes the following month, stops you applying for new Work Permits and may take legal action to recover the debt. Other companies headed by the same partners or directors can also be barred from applying for Work Permits.

Budgeting for the levy when you hire

The levy is your liability as the employer, so include it in the cost of the role before you advertise and compare the full cost of each option honestly. Quotas can stop you hiring more foreign workers even when the budget allows it. When a worker leaves, cancel the permit promptly, because the levy runs until the permit is cancelled or expires.