CapySuitePayrollJoin free payroll testing

Foreign Worker Levy Calculator Singapore

Estimate monthly or partial-month S Pass and selected Work Permit foreign worker levy amounts for Singapore employers.

Join free payroll testing

Estimate levy cost

Estimate monthly or partial-month levy cost for S Pass and selected Work Permit services-sector cases.

How this levy estimate works

MOM states that S Pass levy is S$650 per month from 1 September 2025, with daily levy calculated as monthly levy times 12 divided by 365, rounded up to the nearest cent. This tool also includes current services-sector Work Permit rates from MOM for common tier and skill combinations.

Source dateMOM S Pass and services-sector Work Permit levy pages checked in July 2026.MOM S Pass levy requirementsMOM services-sector Work Permit requirements

Assumptions

  • S Pass levy is S$650 per month across sectors from 1 September 2025.
  • Services Work Permit rates are included for basic-skilled and higher-skilled tiers.
  • Partial-month daily levy uses the MOM formula and rounds up to the nearest cent.

What this does not cover

  • Does not calculate quota, dependency ratio ceilings, waiver, penalty, or all sector-specific levy cases.
  • For construction, manufacturing, marine shipyard, process, and special cases, use MOM source rates or a custom monthly rate.

Worked examples

Full-month S Pass

One S Pass holder estimates S$650 for a full month.

Partial month

S Pass daily levy is S$21.37, multiplied by chargeable days.

Services Work Permit

Choose the services-sector tier and basic or higher-skilled rate.

Foreign Worker Levy Calculator Singapore FAQs

Does this calculate foreign worker quota?

No. It estimates levy only. MOM quota rules depend on local workforce count and sector.

Why is there a custom rate?

Work Permit levy varies by sector and special conditions, so custom rate lets you use the MOM rate for your case.

Does Employment Pass have levy?

Employment Pass holders do not use this S Pass or Work Permit levy estimator.