外劳税计算器（工作准证 / S Pass）
按行业、技能等级与依赖比例档，估算工作准证或S Pass雇员的每月人力部外劳税。本工具不是外籍家佣税。
Manufacturing and services use DRC tiers. Construction uses source (NTS, Malaysia/NAS/PRC, or off-site). S Pass ignores this field.
外劳税估算
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.
关于这个工作准证 / S Pass 外劳税计算器
Employers of S Pass and Work Permit holders pay a monthly foreign worker levy to MOM. It is a quota-pricing tool, not income tax and not the domestic-helper levy. From 1 September 2025 the S Pass levy is a flat $650 a month in every sector (daily $21.37 for a partial month).
Work Permit rates still depend on sector, skill, and how much of your dependency-ratio ceiling you use. Manufacturing Tier 1 higher-skilled is $250; services Tier 1 higher-skilled is $300. Construction is priced by source: Malaysia/NAS/PRC higher-skilled $300, NTS basic-skilled $900, off-site higher-skilled $250 (from 1 January 2024).
MOM has announced that manufacturing and services will merge Tier 1 and Tier 2 from 2028. This calculator keeps today’s three-tier tables. Marine shipyard and process sectors have their own rates and are omitted here.
Headcount quotas, Local Qualifying Salary, and levy waivers are not computed. Count only workers on the same pass/skill/tier combination in the “number of workers” box, then add other groups separately.
Not MOM advice. Distinct from the FDW levy calculator. Confirm on MOM sector pages. Rates can change.
如何使用
- Choose S Pass or a Work Permit sector.
- Set skill (higher vs basic) and the DRC or construction-source tier.
- Enter how many workers share that exact rate.
- Read monthly, daily and the group total.
关键术语与概念
S Pass is a mid-skilled work pass with a qualifying salary; levy is now flat $650.
Work Permit levy varies by sector tables.
DRC / quota caps foreign share of the workforce; higher tiers cost more.
Daily levy applies when the pass does not cover a full calendar month.
常见用途
- Budgeting ten S Pass engineers at $650 each.
- Comparing R1 versus R2 in services Tier 2.
- Checking construction NTS versus Malaysia source levies.
示例
Example 1 — 1 S Pass. $650 / month, $21.37 / day.
Example 2 — manufacturing R1 Tier 1. $250 / month, $8.22 / day.
Example 3 — services R2 Tier 3. $800 / month.
Example 4 — construction NTS basic-skilled. $900 / month, $29.59 / day.
重要说明
Not the FDW levy. Domestic helpers use a different MOM table ($300 / $450 / $60).
2028 changes are not applied early.
EP holders pay no levy.
常见问题
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.