Singapore Levy Waiver For Foreign Worker

You can apply for a levy waiver only if your foreign worker:

• Is on overseas leave for at least 7 consecutive days.
  Capped at 60 calendar days per calendar year.
• Is on hospitalisation leave issued by Singapore hospitals.
  Capped at 60 calendar days per calendar year.
• Does not return to Singapore after overseas leave.
• Is under police custody or is housed at the embassy.
• Passed away.
• Has become a Singapore permanent resident.
• Is in the harbour-craft industry and is on board a vessel leaving Singapore’s port for at least 3 consecutive days.
• Is a Malaysian and is serving National Service in his home country (usually for 3 months).

What you need

You are required to pay Foreign Worker Levy (FWL) for your S Pass and Work Permit holders.

However, you can apply for a waiver of levy on certain situations including the failure of return after home leave with maximum of 60 calendar days a year. Refer to our Guides on FWL for more details.

You can get a waiver for your foreign worker levy payments only in certain specific situations. These include overseas leave and hospitalisation leave.

When you can get a levy waiver

You can apply for a levy waiver only if your foreign worker:

If you are applying for a waiver because your worker was on overseas leave or failed to return to Singapore, no further action is required from you.

Otherwise, please send your supporting documents to fwl@mom.gov.sg within two weeks from your waiver application date or your application will be rejected. In your submission of documents, please indicate your CPF Submission Number and the Transaction Number, which will be provided to you after the submission of this application.

• Medical Certificate from hospitals in Singapore showing duration of hospitalisation leave +; or
• Hospital bills which reflect the admission and discharge dates; or
• Confirmation letters from doctors / hospitals.

When to apply

• You can apply for the levy waiver only after the levy has been charged and it must be within 1 year of the levy bill.
• If the waiver period requested is from January 2015 (start month) to February 2015 (end month), you must submit the application by 31 January 2016.

How to apply

Use this form to apply for a levy waiver if your worker meets one of the below conditions:

• Your worker was on hospitalisation leave.
• Your worker was under police custody.
• Your worker was housed at an embassy.
• Your worker has passed away.
• Your worker is in the harbour-craft industry and was on board a vessel leaving Singapore’s port for at least 3 consecutive days.
• Your worker is a Malaysian and was serving National Service in their home country.

Please use this form:

• https://form.gov.sg/#!/62ba70db3695530011ad9568

Use this form to apply for a levy waiver if your worker meets one of the below conditions:

• Your worker went on overseas leave for at least 7 consecutive days (You should apply for the waiver only after the worker returns to Singapore).
• Your worker did not return from overseas leave (If your worker did not return, you have to cancel the Work Permit before applying).

Please use this form:

• https://form.gov.sg/#!/62baadf36bf2960014de4080

Refund with no future levy

The amount waived will be used to offset your outstanding and future levies for your workers. If you do not have any future levy payment and wish MOM to have this amount refunded to you instead, you can apply for a refund through:

Please use this form:

• https://form.gov.sg/629041d0e16c760014f1319e

How to calculate the waiver

Amount waived = Monthly levy rate – Levy payable

Scenario

• Waiver period: 1 – 15 September
• Worker’s levy rate: $600 monthly (or $19.73 daily)

How to calculate

1. Count the number of days from 16 to 30 September where levy is payable, i.e. 15 days.
2. Find out the amount of levy payable using daily rate, i.e. 15 days x $19.73= $295.95
3. Amount waived = Monthly levy rate – Levy payable
   $600 (monthly levy rate) – $295.95 (levy payable) = $304.05 (amount waived)