Skip to content
lookup.sg

Foreign Worker Levy Calculator: S Pass and Work Permit Levy by Sector

Free · No sign-up · Updated October 2026
Work out your monthly foreign worker levy and quota for S Pass and Work Permit holders in services, manufacturing, construction, process and marine.
Sector

Local employees

Singapore citizens and PRs on your CPF account, including directors. MOM uses a 3-month average.

people

Each counts as 1 local.

people

Each counts as half a local.

Foreign employees

Employment Pass holders don't count and pay no levy.

people
people
people
Quota used10 of 10 migrant workers

S Pass holders: 2 of 3 allowed. Both limits move with your local headcount.

  • S Pass, Tier 12 × S$650 a monthS$1,300
  • Higher-skilled WP, Tier 11 × S$300 a monthS$300
  • Higher-skilled WP, Tier 21 × S$400 a monthS$400
  • Basic-skilled WP, Tier 23 × S$600 a monthS$1,800
  • Basic-skilled WP, Tier 33 × S$800 a monthS$2,400
Monthly levyS$6,200

Tier 1 places

3

up to 10% of workforce

Tier 2 places

4

up to 25%

In Tier 3

3

up to 35%

Tiers are filled in MOM's order: S Pass holders first, then higher-skilled, then basic-skilled Work Permit holders. S Pass holders always pay S$650. From 2028 MOM will merge Tiers 1 and 2 in services, at S$400 (higher-skilled) and S$600 (basic-skilled) a month. The timeline is still to be announced. Levy is charged daily for workers employed for part of a month.

Foreign worker levy per month

S$6,200

S$74,400 a year for 10 workers
Average per worker
S$620
Total workforce (for quota)
30.0
Foreign worker share
33.3%
Quota headroom
0 more
S Pass levy
S$650 each

How this works

Your quota starts with your local headcount. Singapore citizens and PRs earning at least the Local Qualifying Salary of S$1,800 a month count as one local, and those earning S$900 to under S$1,800 count as half. The maximum number of migrant workers (Work Permit plus S Pass) is the local count × 0.538462 in services (35% of the workforce), × 1.5 in manufacturing (60%), × 5 in construction and process, and × 3 in marine shipyard. S Pass holders are capped at 10% of the total workforce in services and 15% elsewhere.

The S Pass levy has been S$650 a month in every sector and tier since 1 September 2025. In services and manufacturing, Work Permit levies are tiered by how reliant the firm is on foreign workers. MOM works out the number of Tier 1 and Tier 2 places from the total workforce (locals plus S Pass and Work Permit holders), rounds down, and fills them with S Pass holders first, then higher-skilled, then basic-skilled Work Permit holders; everyone else is in Tier 3.

Current monthly Work Permit levies (higher-skilled / basic-skilled): services S$300 / S$450 (Tier 1, up to 10%), S$400 / S$600 (Tier 2, to 25%) and S$600 / S$800 (Tier 3, to 35%); manufacturing S$250 / S$370 (up to 25%), S$350 / S$470 (to 50%) and S$550 / S$650 (to 60%); construction S$300 / S$700 for Malaysia, NAS and PRC workers and S$500 / S$900 for NTS; process S$200 / S$450 and S$300 / S$650 for NTS; marine shipyard S$300 / S$500.

FAQs

How much is the S Pass levy in 2026?

The S Pass levy is S$650 a month per S Pass holder in every sector, a single rate since 1 September 2025. For holders employed for only part of a month it is charged daily at S$21.37.

How much is the Work Permit levy for the services sector?

In services the Work Permit levy is S$300 (higher-skilled) or S$450 (basic-skilled) a month in Tier 1, S$400 or S$600 in Tier 2 and S$600 or S$800 in Tier 3. A services firm with 20 locals, 2 S Pass holders, 2 higher-skilled and 6 basic-skilled Work Permit holders pays S$6,200 a month.

How many foreign workers can I hire?

In services you can hire up to 0.538462 migrant workers per local employee earning the S$1,800 Local Qualifying Salary, rounded down, so 20 qualifying locals allow 10. Manufacturing allows 1.5 per local, construction and process 5, and marine shipyard 3.

Is the foreign worker levy the same for every worker?

No. It depends on the sector, whether the worker is higher-skilled or basic-skilled, the source country in construction and process, and in services and manufacturing on how many foreign workers the firm already has. MOM's own example: a manufacturer with 25 locals, 6 S Pass holders, 8 higher-skilled and 17 basic-skilled Work Permit holders pays S$14,430 a month.

Sources