# 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.

- Tool: [Foreign Worker Levy Calculator (WP / S Pass)](https://toolsg.com/en/work-pass-levy-calculator)
- Language: en (available: en, zh, ms, ta)
- Last verified against official sources: 2026-10-18
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| S Pass levy | $650 a month, all sectors and tiers — Harmonised from 1 September 2025. Daily rate $21.37 for part months. | [MOM](https://www.mom.gov.sg/passes-and-permits/s-pass/quota-and-levy/levy-and-quota-requirements) |
| 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%. | [MOM](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements) |
| 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%. | [MOM](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements) |
| Work Permit, construction | $250 to $900 depending on source and skill — Not tiered by workforce share since 1 January 2024. | [MOM](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements) |
| 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.

1. **Check your quota first** (Before applying for the pass) — The levy tier follows your foreign share of the workforce, so work out how many passes you can hold. Tools: [Work Pass Quota Calculator (S Pass & Work Permit)](https://toolsg.com/en/work-pass-quota-calculator)
2. **Pick the pass and sector** (Before applying) — S Pass is a single rate. Work Permit rates depend on the sector and the worker's skill level.
3. **Find the tier** (Manufacturing and services only) — Foreign workers as a share of total workforce, including the new hire, decide Tier 1, 2 or 3.
4. **Budget the levy** (Before hiring) — Add the levy to salary, CPF for locals and accommodation to see the cost of each hire. Tools: [Singapore Payroll Calculator (Employer Cost)](https://toolsg.com/en/payroll-calculator)
5. **Pay it each month** (Monthly, with MOM billing) — MOM 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](https://toolsg.com/en/fdw-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](https://toolsg.com/en/work-pass-quota-calculator) — how many S Pass and Work Permit holders you can employ.
- [Foreign domestic worker levy calculator](https://toolsg.com/en/fdw-levy-calculator) — the separate levy for domestic workers.
- [Payroll calculator](https://toolsg.com/en/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](https://www.mom.gov.sg/passes-and-permits/s-pass/quota-and-levy/levy-and-quota-requirements)
- [MOM — Manufacturing sector requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements)
- [MOM — Services sector requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements)
- [MOM — Construction sector requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements)
- [MOM — Process sector requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/process-sector-requirements)
- [MOM — Marine sector requirements](https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/marine-sector-requirements)