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Foreign Worker Levy in Singapore: Rates & How to Calculate
Employer guide to Foreign Worker Levy in Singapore, with 2026 levy amount examples, sector rate ranges, S Pass levy and cost checks.
Foreign Worker Levy is a monthly manpower cost that Singapore employers pay when they hire foreign employees on Work Permits or S Passes. It is an employer cost, not a salary deduction.
The tricky part is that there is no single levy amount. A services employer may be looking at a very different monthly levy from a construction or process-sector employer, even before skill tier and quota tier are considered.
What Foreign Worker Levy Usually Costs
For planning purposes, employers should think in ranges first. The exact amount depends on the worker’s pass type, sector, skill tier, source country or region, and quota tier.
Worker type or sector | Possible monthly levy range | Why the amount changes |
|---|---|---|
S Pass holder | $650 per month | S Pass levy is charged separately from Work Permit sector tables. |
Construction Work Permit | About $250 to $900 per month | Depends on source country or region, skill tier, and levy tier. |
Manufacturing Work Permit | About $250 to $650 per month | Depends on skilled/basic-skilled status and tier. |
Marine shipyard Work Permit | About $350 to $500 per month | Depends on higher-skilled or basic-skilled status. |
Process Work Permit | About $200 to $650 per month | Depends on source country or region and skill tier. |
Services Work Permit | About $300 to $800 per month | Depends on skilled/basic-skilled status and dependency tier. |
These ranges are useful for budgeting, but employers should still verify the exact MOM table before hiring, renewal, quotation or manpower-cost approval.
For a faster estimate, use our Foreign Worker Levy Calculator to compare Work Permit and S Pass levy by sector, tier, skill status, worker count and partial-month days.
How MOM Decides The Levy Amount
Factor | What it affects | Employer check |
|---|---|---|
Pass type | Work Permit and S Pass use different levy rules. | Confirm the pass before estimating cost. |
Sector | Construction, manufacturing, marine, process and services have different tables. | Use the MOM table for the business sector. |
Skill tier | Higher-skilled workers may have lower levy rates. | Keep qualification or skill-tier evidence. |
Quota or dependency tier | Higher dependency tiers can mean higher levy. | Track local workforce and quota monthly. |
Source country or region | Some Work Permit sectors split rates by source group. | Check the worker’s approved source group. |
Start or end date | Levy may be charged daily for partial months. | Check issue, cancellation and renewal dates. |
Work Permit Levy Examples By Sector
The examples below use MOM’s published sector tables as practical reference points. They are not a replacement for checking the exact MOM levy table that applies to the worker.
Sector | Lower monthly levy example | Higher monthly levy example | What to check |
|---|---|---|---|
Construction | $250 for certain higher-skilled off-site workers | $900 for some basic-skilled NTS workers | Source group, skill status, MYE status and levy tier. |
Manufacturing | $250 for higher-skilled tier 1 workers | $650 for basic-skilled tier 3 workers | Skilled status and dependency tier. |
Marine shipyard | $350 for higher-skilled workers | $500 for basic-skilled workers | Skill status. |
Process | $200 for some higher-skilled Malaysia, NAS or PRC workers | $650 for some basic-skilled NTS workers | Source group and skill status. |
Services | $300 for skilled tier 1 workers | $800 for basic-skilled tier 3 workers | Skill status and dependency tier. |
S Pass Levy Example
S Pass holders are not priced using the Work Permit sector tables above. MOM’s S Pass page lists the S Pass levy as $650 per month.
For a simple manpower-cost estimate:
- Monthly salary: $3,500
- S Pass levy: $650
- Estimated monthly employment cost before other benefits and overheads: $4,150
This is only a cost-planning example. It does not include insurance, accommodation, recruitment cost, overtime, medical costs, payroll administration or any other employer cost.
How To Estimate Foreign Worker Levy Cost
- Identify the pass type: Work Permit or S Pass.
- Choose the correct MOM sector table.
- Confirm the worker’s skill tier or higher-skilled status.
- Check the source country or region if the table uses source groups.
- Check the employer’s quota or dependency tier.
- Apply the monthly or daily levy rate for the relevant period.
- Reconcile the estimate against the MOM levy bill.
Monthly Cost Scenarios
Scenario | Example salary | Example levy | Estimated monthly cost before other costs |
|---|---|---|---|
S Pass employee | $3,500 | $650 | $4,150 |
Services Work Permit, skilled tier 1 | $2,000 | $300 | $2,300 |
Services Work Permit, basic-skilled tier 3 | $2,000 | $800 | $2,800 |
Construction Work Permit, high levy example | $2,200 | $900 | $3,100 |
The table shows why levy cannot be treated as a small administrative charge. In levy-heavy sectors, it can change the real cost of hiring, tender pricing and project margins.
Common Employer Mistakes
- Budgeting salary only and forgetting the monthly levy.
- Using a Work Permit rate for an S Pass holder.
- Using the wrong sector table.
- Assuming all workers in the same company have the same levy.
- Ignoring quota or dependency tier changes after local headcount changes.
- Forgetting to use daily levy treatment for starts, cancellations or partial periods.
- Deducting levy from worker salary, which employers should not do.
Source To Verify
Use MOM’s foreign worker levy pages, S Pass quota and levy page, and the relevant sector-specific Work Permit levy table as the source of truth before making hiring or pricing decisions.
Last reviewed in June 2026. Levy rates can change, so employers should check MOM again before applying the numbers to live payroll, renewal or quotation decisions.
Frequently Asked Questions
How much is Foreign Worker Levy in Singapore?
It depends on the pass type and sector. Common examples include $650 per month for an S Pass holder, and Work Permit levy ranges such as about $300 to $800 in services or about $250 to $900 in construction depending on the worker and tier.
Is Foreign Worker Levy deducted from salary?
No. Foreign Worker Levy is an employer cost and should not be deducted from the worker’s salary.
Why do two Work Permit holders have different levy amounts?
The levy can differ because of sector, skill tier, source country or region, quota tier and partial-month treatment.
Where should employers check the exact levy rate?
Employers should check MOM’s S Pass levy page or the relevant MOM Work Permit sector-specific levy table before confirming manpower cost.
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