Singapore Work Pass Levy 2026 Calculator
Calculate Singapore Foreign Worker Levy (FWL) 2026 by sector and skill tier. Construction, marine, manufacturing, services tiered rates per MOM.
| Sector | — |
| Tier | — |
| Per-worker monthly levy | — |
| Number of workers | — |
| Period (months) | — |
| Total levy for period | — |
Foreign Worker Levy (FWL) is a Singapore government pricing mechanism to manage the inflow of foreign manpower. Rates vary by sector (Construction, Marine, Manufacturing, Services, Process) and worker tier (Higher-skilled R1 / Basic-skilled R2). MOM publishes rates monthly and adjusts them periodically based on workforce policy.
Sector-Specific Levy Structure
Construction work-pass levy ranges from S$300 (MYE quota holders) to S$950 (Non-MYE basic-skilled). Services sector sits at S$330 (R1) and S$550 (R2). Marine Shipyard, Manufacturing, and Process sectors fall between these. The Higher-Skilled tier requires the worker to pass certified skill tests (SkillsFuture / WSQ), pay a higher salary threshold, and demonstrate trade competency — qualifying employers for the lower rate.
Dependency Ratio Ceiling (DRC) — The Hidden Constraint
Beyond the levy, each sector imposes a DRC limiting foreign-worker headcount as a percentage of total workforce. Services sector: 35%. Construction: variable based on Man-Year Entitlement (MYE) and project-specific allocation. Exceed your DRC and MOM rejects new work-permit applications regardless of how much levy you can afford. Plan headcount expansion around this cap, not just budget.
Levy Increases and Policy Forecasting
Singapore's tightening foreign-worker policy has driven levy rates upward steadily since 2010. Construction Non-MYE rose from S$650 (2012) to S$950 (2026). Services R2 climbed from S$295 to S$550. Budget for 5-8% annual increase when modeling multi-year project costs. Source: MOM Foreign Workforce Numbers and Policy Statements.