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Foreign Worker Levy in Singapore: Rates & How to Calculate
Foreign Worker Levy in Singapore: Rates & How to Calculate Foreign Worker Levy is a monthly manpower cost that Singapore...
Foreign Worker Levy in Singapore: Rates & How to Calculate
Foreign Worker Levy is a monthly manpower cost that Singapore employers pay when they employ foreign workers on Work Permits or S Passes. The payable amount depends on pass type, sector, worker skill tier and the employer quota tier. There is no single flat rate that applies to every worker.
How foreign worker levy is calculated
Factor | What it changes | Employer action |
|---|---|---|
Pass type | Work Permit and S Pass levy tables differ | Confirm the pass before budgeting |
Sector | Construction, manufacturing, marine shipyard, process and services use different tables | Use the MOM sector table |
Skill tier | Higher-skilled workers may qualify for different rates | Keep skill qualification evidence |
Quota tier | Higher dependency tiers usually cost more | Track local headcount and quota monthly |
Foreign worker levy rates in 2026
Use MOM levy tables as the source of truth because rates can change by sector and date. For budgeting, employers should identify the worker category, check the MOM table, then multiply the applicable rate by the payable period.
Practical calculation workflow
- Select Work Permit or S Pass.
- Select the employer sector.
- Check skill tier and quota tier.
- Apply the MOM monthly or daily levy rate.
- Recheck the final levy bill after pass issue, renewal or cancellation.
Levy budgeting examples
Scenario | How to estimate | What to verify |
|---|---|---|
New foreign hire | Use expected pass, sector, skill and quota tier | Final pass approval and MOM levy bill |
Mid-month start or exit | Use daily levy treatment where applicable | Actual pass issue or cancellation date |
Local headcount changes | Recalculate after quota tier changes | CPF-paid local workforce records |
Common mistakes employers make
- Budgeting with a generic levy number instead of the sector table.
- Forgetting S Pass levy when comparing local and foreign hiring costs.
- Not updating levy estimates after a local employee resigns.
- Missing announced MOM rate changes.
Sources and latest checks
This guide was last reviewed in June 2026. Check the official pages before filing or applying because rates, eligibility, support levels and application windows can change: MOM Foreign Worker Levy, MOM Levy Rates.
Is Foreign Worker Levy deducted from salary?
No. Foreign Worker Levy is an employer cost and should not be deducted from the worker salary.
Are levy rates the same for every sector?
No. MOM levy rates vary by pass type, sector, skill tier and quota or dependency tier.
How often should employers check levy rates?
Check before hiring, renewal, cancellation, manpower budgeting and whenever MOM announces rate changes.
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