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

Work out your monthly foreign worker levy and quota for S Pass and Work Permit holders in services, manufacturing, construction, process and marine.

Interactive tool: https://lookup.sg/tools/foreign-worker-levy-calculator

## 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
- [MOM: How to calculate your quota and levy bill (updated 1 July 2026)](https://www.mom.gov.sg/-/media/mom/documents/services-forms/passes/guide_on_comp_of_company_quota_balance.pdf)
- [MOM: S Pass quota and levy requirements](https://www.mom.gov.sg/passes-and-permits/s-pass/quota-and-levy/levy-and-quota-requirements)
- [MOM: Services sector Work Permit requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements)
- [MOM: Manufacturing sector Work Permit requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements)
- [MOM: Construction sector Work Permit requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements)
- [MOM: Process sector Work Permit requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/process-sector-requirements)
- [MOM: Marine shipyard sector Work Permit requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/marine-sector-requirements)

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Source: Lookup (https://lookup.sg) · Data as of October 2026 · Listings compiled from Singapore government open data (data.gov.sg), OneMap and Overture Maps places. Free listings never show contact details; contact details appear only on Lookup Verified listings.