Last checked: October 2026. Rules from the Ministry of Manpower (MOM).
How is the foreign worker levy calculated?
Employers pay a monthly levy to MOM for each Work Permit and S Pass holder, from the day the permit or pass is issued until it is cancelled or expires. The rate depends on the sector, the worker's skill level and the firm's share of foreign workers. For part of a month, MOM charges a daily rate.
Why the calculator has no built-in rates
Levy rates vary by sector (such as construction, services, manufacturing, process and marine shipyard), by whether a worker is basic-skilled or higher-skilled, and by which dependency ratio tier your firm falls into. MOM also announces changes from time to time. Rather than risk an out-of-date figure, the calculator asks you to enter the current rate for each group from MOM's foreign worker levy page.
Levy for part of a month
When a worker joins or leaves part-way through a month, levy is charged by the day. MOM works out the daily rate as the monthly rate × 12 ÷ 365, rounded up to the cent.
Daily levy = monthly levy rate × 12 ÷ 365
Worked example
Using an illustrative rate of S$100 a month (not an MOM rate), a worker whose permit is cancelled on day 12 of the month is liable for 12 days.
| Daily levyS$100 × 12 ÷ 365 = S$3.2877, rounded up | S$3.29 |
| Levy for 12 days12 × S$3.29 | S$39.48 |
Sample only. Names and figures are illustrative.
Levy is the employer's cost
The levy is paid by the employer to MOM and is never deducted from a worker's salary. It is also separate from the Skills Development Levy, which is payable for all employees, local and foreign.
Why your bill may not match
The most common reason a levy bill is higher than expected is a worker who has left but whose permit is still active. Cancelling the permit promptly stops the levy. We reconcile your bill against your payroll every month as part of our work permit payroll service, and as part of foreign worker payroll for S Pass holders.
Official source: MOM, foreign worker quota and levy requirements. This calculator gives an estimate from the rates you enter and is not a substitute for your MOM levy bill.