To calculate total employer cost per worker (salary + levy).
FWL is paid by the employer. It is illegal to deduct the levy from the worker's salary under the Employment of Foreign Manpower Act.
Monthly Levy (per worker)
$350.00
Monthly Total (5 workers)
$1,750.00
Annual Total
$21,000.00
| Sector | Tier 1 | Tier 2 | Tier 3 |
|---|---|---|---|
| Manufacturing | $350.00 | $550.00 | $750.00 |
| Services | $350.00 | $550.00 | $700.00 |
| Construction | $350.00 | $700.00 | $950.00 |
| Marine Shipyard | $350.00 | $700.00 | $950.00 |
| Process | $350.00 | $550.00 | $750.00 |
Rates are approximate and may vary. Check MOM for the latest FWL schedule.
The Foreign Worker Levy (FWL) is a pricing mechanism to regulate the demand for foreign workers in Singapore. It is payable by the employer for each Work Permit and S Pass holder.
Tier system: Levy rates increase with higher tiers. Tier 1 applies to workers within the basic dependency ratio ceiling. Higher tiers apply when the employer exceeds the quota or requires a Man-Year Entitlement (MYE) waiver.
S Pass levy: S Pass holders also attract a levy, which is separate from the Work Permit levy. S Pass levies range from $330-$650/month depending on the sector and tier.
Payment: FWL is collected via GIRO on the 14th of each month for the previous month. Late payment incurs a penalty of the same amount as the levy.
What is the Foreign Worker Levy (FWL)?
The FWL is a monthly levy that employers in Singapore must pay for each Work Permit or S Pass holder they employ. The levy is paid by the employer, not the worker, and varies by sector, worker skill tier, and the employer's dependency ratio.
Who pays the Foreign Worker Levy?
The employer pays the FWL. It is illegal under the Employment of Foreign Manpower Act to pass the FWL cost to the worker by deducting it from their salary.
How is the FWL rate determined?
The FWL rate depends on the sector (construction, manufacturing, services, marine, process), the worker's skill tier (basic vs. higher skilled), and whether the employer has exceeded the dependency ratio ceiling (MYE waiver).
What is the dependency ratio ceiling?
The dependency ratio ceiling (DRC) limits the number of Work Permit and S Pass holders an employer can hire relative to their total workforce. Exceeding the DRC requires a Man-Year Entitlement (MYE) waiver and incurs a higher levy rate.
When is the FWL due?
The FWL is payable monthly. Employers must pay by the 14th of the following month. Late payment incurs a penalty of an additional levy of the same amount.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms