Work Pass Levy Tier Calculator
Calculate Singapore work pass levy by tier for 2026 — S-Pass and Work Permit holders. Levy varies by sector, tier (dependency ratio), and pass type. Critical for employer manpower budgeting.
The Levy System Overview
Singapore Ministry of Manpower charges monthly levy on each foreign worker employed under S-Pass and Work Permit. Designed to encourage hiring locals. Higher levy for higher dependency ratio (foreign-to-local ratio). 2026 sees levy increases across most sectors as part of progressive workforce policy. Levy paid to MOM monthly, due same as CPF.
S-Pass Levy 2026 Tiers
Tier 1: S$650/month (basic). Tier 2: S$650/month (mid-skilled). Quota-based: most sectors allow 10-15% S-Pass quota of total workforce. Construction/Marine: lower S-Pass quota and special levy rates. Manufacturing/Services: standard quota and levy. From 2026, qualifying salary for S-Pass: $3,150 (up from previous floor) — squeezes lower-end SMEs.
Work Permit Levy by Sector + Tier
Construction WP: $300-$950 depending on tier (highest tier costs most). Manufacturing WP: $250-$650. Services WP: $300-$800. Marine Shipyard: $300-$300 (flat). Process: $300-$300. Higher dependency ratio (more foreign workers per local) = higher tier = higher levy. Strategy: hire qualifying locals to drop tier and reduce per-worker levy.
Compliance Penalties for Levy Errors
Late payment: 2% per month interest plus possible work pass cancellation. Levy under-payment due to wrong tier classification: back-pay full amount plus penalties for up to 12 months. Most employer audits trigger from CPF Board cross-checks. Recommend: monthly internal audit comparing MOM-reported pass count to payroll headcount. Even small SMEs face $5K-$50K penalties for tier mis-classification.
Sources: mom.gov.sg work pass levy 2026 rates. Last updated: May 2026.