Singapore Foreign Worker Levy Calculator
Monthly Levy: $3,650
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| Per Worker | Total Cost | |
| Foreign Worker Levy | Rate (SGD) | Amount (SGD) |
| Work Permit (Construction) | $730 | $2,190 |
| S Pass | $730 | $1,460 |
| Skilled Worker Discount | ($0) | ($0) |
| Training Levy Waiver | 0% | ($0) |
| Productivity Incentive | 0% | ($0) |
| Total Monthly Levy | $730 | $3,650 |
| Dependency Ratio Analysis | Ratio | |
| Total Employees | 20 | |
| Local Employees | 15 | |
| Foreign Employees | 5 | |
| Work Permit Dependency Ratio | 20.0% | |
| S Pass Dependency Ratio | 13.3% | |
| Overall Dependency Ratio | 33.3% | |
| Additional Costs | Monthly | |
| Security Bond (Amortized) | $208 | |
| Medical Insurance | $300 | |
| Accommodation | $1,500 | |
| Transport | $500 | |
| Total Additional Costs | $2,508 | |
| Total Monthly Cost | $6,158 | |
Foreign Worker Levy Rates by Sector
| Worker Type | Sector | Tier 1 | Tier 2 |
|---|---|---|---|
| Work Permit | Construction | $730 | $950 |
| Work Permit | Manufacturing | $570 | $800 |
| Work Permit | Marine Shipyard | $730 | $950 |
| Work Permit | Services | $400 | $650 |
| S Pass | All Sectors | $730 | $730 |
| Your Selection | Construction | $730 | $950 |
The Singapore Foreign Worker Levy Calculator helps employers calculate the monthly levy payable for foreign workers including work permit holders, S Pass holders, and domestic workers. The calculator includes dependency ratio calculations and additional costs for comprehensive workforce planning.
Singapore Foreign Worker Levy Overview
The Foreign Worker Levy is a pricing mechanism to regulate the number of foreign workers in Singapore. Employers must pay a monthly levy for each foreign worker they employ. The levy rates vary by worker type, sector, and dependency ratio tiers.
Work Permit Levy Rates 2024
Construction Sector
| Dependency Ratio | Tier 1 (≤87.5%) | Tier 2 (>87.5%) | Notes |
|---|---|---|---|
| Basic Skilled | $730 | $950 | Standard rates |
| Higher Skilled | $630 | $850 | $100 discount |
Manufacturing Sector
| Dependency Ratio | Tier 1 (≤60%) | Tier 2 (>60%) | Notes |
|---|---|---|---|
| Basic Skilled | $570 | $800 | Standard rates |
| Higher Skilled | $470 | $700 | $100 discount |
Marine Shipyard Sector
| Dependency Ratio | Tier 1 (≤80%) | Tier 2 (>80%) | Notes |
|---|---|---|---|
| Basic Skilled | $730 | $950 | Standard rates |
| Higher Skilled | $630 | $850 | $100 discount |
Services Sector
| Dependency Ratio | Tier 1 (≤35%) | Tier 2 (>35%) | Notes |
|---|---|---|---|
| Basic Skilled | $400 | $650 | Standard rates |
| Higher Skilled | $300 | $550 | $100 discount |
S Pass Levy Rates 2024
All Sectors
| Dependency Ratio | Tier 1 | Tier 2 | Maximum Ratio |
|---|---|---|---|
| All Sectors | $730 | $730 | 15% or 20% |
Domestic Worker Levy Rates 2024
Foreign Domestic Workers
| Household Type | Standard Rate | Concessionary Rate | Eligibility |
|---|---|---|---|
| First FDW | $300 | $60 | Child under 16, elderly 67+, or person with disabilities |
| Second FDW | $450 | $120 | Two qualifying persons or one with severe disabilities |
Confinement Nanny
- Levy Rate—$265 per month
- Maximum Period—16 weeks
- Eligibility—Newborn child in household
Dependency Ratio Calculation
Work Permit Dependency Ratio
- Formula—(Work Permit Holders ÷ Total Workforce) × 100%
- Total Workforce—Local workers + Work Permit holders + S Pass holders + Employment Pass holders
- Excludes—Domestic workers, confinement nannies
S Pass Dependency Ratio
- Formula—(S Pass Holders ÷ Total Workforce) × 100%
- Maximum Ratios—15% for most sectors, 20% for services
- Minimum Salary—$3,000 per month
Additional Costs and Requirements
Security Bond
| Worker Type | Bond Amount | Purpose |
|---|---|---|
| Work Permit Holder | $5,000 | Ensure repatriation |
| S Pass Holder | $5,000 | Ensure repatriation |
| Domestic Worker | $5,000 | Ensure repatriation |
Medical Insurance
- Minimum Coverage—$60,000 per year
- Typical Premium—$60-$120 per month
- Coverage—Hospitalization, surgery, emergency treatment
- Mandatory—For all foreign workers
Accommodation Standards
- Minimum Space—4.5 sqm per person
- Maximum Occupancy—12 persons per room
- Facilities—Cooking, washing, toilet facilities
- Cost Range—$200-$500 per month per worker
Levy Concessions and Waivers
Skills-Based Concessions
- Basic Skills Recognition—$50 monthly discount
- Higher Skills Recognition—$100 monthly discount
- Certification Required—Recognized skills certification
- Application Process—Through SkillsFuture Singapore
Training Levy Waivers
- Structured Training Programs—Up to 50% waiver
- Productivity Initiatives—Up to 30% reduction
- Innovation Projects—Case-by-case assessment
- Application—Through relevant government agencies
Compliance and Penalties
Payment Requirements
- Payment Frequency—Monthly, by 14th of each month
- Payment Method—GIRO, internet banking, AXS
- Late Payment—$60 penalty + 1.5% monthly interest
- Non-Payment—Work permit cancellation
Quota Violations
| Violation Type | First Offense | Subsequent Offenses | Additional Penalties |
|---|---|---|---|
| Quota Breach | Warning | $5,000-$30,000 fine | Quota reduction |
| Illegal Employment | $5,000-$30,000 | $10,000-$60,000 | Imprisonment up to 2 years |
| False Declaration | $2,000-$10,000 | $5,000-$20,000 | Debarment |
How to Use the Calculator
To use the Singapore Foreign Worker Levy Calculator:
- Select the type of foreign worker (Work Permit, S Pass, Domestic Worker)
- Choose the industry sector
- Enter the number of workers
- Select the levy period (monthly, quarterly, annually)
- Include company details for dependency ratio calculation
- Add any applicable levy adjustments or concessions
- Include additional costs like security bond and insurance
- Click "Calculate" to see the total levy and cost breakdown
The calculator will show the monthly levy per worker, total levy amount, dependency ratios, and additional costs for comprehensive workforce cost planning.
Important Considerations
When calculating foreign worker levy in Singapore:
- Quota Compliance—Ensure dependency ratios are within limits
- Timely Payment—Pay levy by 14th of each month to avoid penalties
- Documentation—Maintain proper records for all workers
- Regular Review—Monitor dependency ratios and adjust workforce accordingly
- Professional Advice—Consult MOM or employment agencies for complex situations
This calculator provides estimates based on current Singapore foreign worker levy rates and regulations. Actual levy amounts may vary based on specific circumstances, sector classifications, and regulatory changes. Always refer to MOM guidelines and seek professional advice for workforce planning.
Related calculators: Singapore Business Tax Calculator, CPF Calculator, Singapore Salary Calculator