Foreign Worker Levy Calculator (WP / S Pass)
Estimate the monthly MOM levy for Work Permit or S Pass employees by sector, skill tier and dependency-ratio band. This is not the migrant domestic worker (FDW) levy.
Manufacturing and services use DRC tiers. Construction uses source (NTS, Malaysia/NAS/PRC, or off-site). S Pass ignores this field.
Levy estimate
S Pass levy has been $650 across sectors since 1 September 2025. Work Permit tables are current until MOM’s 2028 simplification. Daily levy is (monthly × 12 / 365) rounded up to the cent. Employment Pass has no levy. Use the FDW calculator for domestic helpers.
In-depth guide
Foreign worker levy for S Pass and Work Permit holders: rates, tiers and daily levy
What an employer pays MOM each month for an S Pass or Work Permit holder, how the tier and skill level set the rate, how the daily levy is worked out, and how it differs from the domestic worker levy.
Key figures at a glance
- S Pass levy
- $650 a month, all sectors and tiers
- Harmonised from 1 September 2025. Daily rate $21.37 for part months.
- Source: MOM
- Work Permit, manufacturing
- Tier 1 $250 / $370 · Tier 2 $350 / $470 · Tier 3 $550 / $650
- Higher-skilled / basic-skilled, per month. Tiers are foreign share of the workforce: up to 25%, over 25–50%, over 50–60%.
- Source: MOM
- Work Permit, services
- Tier 1 $300 / $450 · Tier 2 $400 / $600 · Tier 3 $600 / $800
- Higher-skilled / basic-skilled, per month. Tiers: up to 10%, over 10–25%, over 25–35%.
- Source: MOM
- Work Permit, construction
- $250 to $900 depending on source and skill
- Not tiered by workforce share since 1 January 2024.
- Source: MOM
- Daily levy
- Monthly levy × 12 ÷ 365, rounded up to the next cent
- Used when a worker does not work a full calendar month.
Working out the levy for a hire: step by step
The levy depends on the pass type, the sector, the worker's skill level and, for manufacturing and services, your share of foreign workers.
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Step 1: Check your quota first
Before applying for the passThe levy tier follows your foreign share of the workforce, so work out how many passes you can hold.
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Step 2: Pick the pass and sector
Before applyingS Pass is a single rate. Work Permit rates depend on the sector and the worker's skill level.
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Step 3: Find the tier
Manufacturing and services onlyForeign workers as a share of total workforce, including the new hire, decide Tier 1, 2 or 3.
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Step 4: Budget the levy
Before hiringAdd the levy to salary, CPF for locals and accommodation to see the cost of each hire.
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Step 5: Pay it each month
Monthly, with MOM billingMOM bills the levy. A part month is charged at the daily rate.
What the levy is
Employers pay a foreign worker levy to MOM each month for every S Pass and Work Permit holder. It is a cost of hiring on top of salary, and it is meant to encourage employers to keep a local core workforce.
This page covers S Pass and Work Permit holders. Domestic workers have a separate levy; see the foreign domestic worker levy calculator.
S Pass
The S Pass levy is $650 a month for every sector and tier, from 1 September 2025. For a part month it is charged at $21.37 a day.
Work Permit, manufacturing and services
The rate depends on the worker's skill level and the tier, which is the foreign share of your total workforce.
| Sector | Tier | Foreign share of workforce | Higher-skilled | Basic-skilled |
|---|---|---|---|---|
| Manufacturing | 1 | up to 25% | $250 | $370 |
| Manufacturing | 2 | over 25% to 50% | $350 | $470 |
| Manufacturing | 3 | over 50% to 60% | $550 | $650 |
| Services | 1 | up to 10% | $300 | $450 |
| Services | 2 | over 10% to 25% | $400 | $600 |
| Services | 3 | over 25% to 35% | $600 | $800 |
Work Permit, construction
Construction is priced by the worker's source country and skill, not by workforce share.
| Source | Higher-skilled | Basic-skilled |
|---|---|---|
| Non-traditional sources | $500 | $900 |
| Malaysia, NAS, PRC | $300 | $700 |
| Off-site (prefabricated) | $250 | $370 |
Process and marine shipyard sectors have their own rates and are not in this calculator; see MOM.
Daily levy
For a worker who does not work a full calendar month, the daily levy is the monthly levy × 12 ÷ 365, rounded up to the next cent. For $650 that is $21.37.
Worked examples
| Case | Monthly | Annual |
|---|---|---|
| One S Pass | $650 | $7,800 |
| One higher-skilled manufacturing Work Permit, Tier 1 | $250 | $3,000 |
| Five basic-skilled services Work Permits, Tier 2 | $3,000 | $36,000 |
Tip: The tier is decided by your share after the new hire. One extra hire can lift every Work Permit holder in your company into a higher tier, so check the tier before you apply.
Common mistakes
- Using the old S Pass levy. Tiers were merged into one $650 rate from 1 September 2025.
- Mixing up domestic and non-domestic levy. Domestic workers use a different table.
- Ignoring the tier effect. More hires can raise the levy of workers you already have.
- Forgetting the construction rule. It is priced by source and skill, not tiers.
- Budgeting only the levy. Salary, housing and insurance come on top.
Related tools
- Work pass quota calculator — how many S Pass and Work Permit holders you can employ.
- Foreign domestic worker levy calculator — the separate levy for domestic workers.
- Payroll calculator — salary and CPF for your local staff.
Frequently asked questions
How much is the S Pass levy in 2026?
$650 a month for every sector and tier from 1 September 2025. The daily rate is $21.37.
Is this the same as the maid levy?
No. Migrant domestic workers have a separate concession table. Use the FDW levy calculator.
What is the cheapest Work Permit levy in this tool?
$250 a month: manufacturing higher-skilled Tier 1, or off-site construction higher-skilled.
How is daily levy rounded?
MOM uses (monthly × 12 / 365) rounded up to the nearest cent — the same method as the FDW daily rates.
Do Employment Pass holders pay levy?
No.
When do manufacturing and services tiers merge?
MOM has said from 2028. Until then this page uses the current three-tier tables.
Are marine and process sectors included?
Not in this version. Use MOM’s sector pages for those rates.
Is this MOM advice?
No. Confirm quota and levy in myMOM. Rates can change.
Sources
- MOM — S Pass levy and quota
- MOM — Manufacturing sector requirements
- MOM — Services sector requirements
- MOM — Construction sector requirements
- MOM — Process sector requirements
- MOM — Marine sector requirements
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.