Levies for S Pass and work permit holders waived during SHN

NEW: Updated as at 05 April 2021

Foreign worker levies for S Pass and work permit holders, including those for foreign domestic workers, will be waived for their stay-home notice (SHN) period from January to September this year, the Ministry of Manpower (MOM) said yesterday.

This is to help employers manage the increased costs associated with the Government’s updated measures to reduce the risk of importing Covid-19 into the community, the ministry said in a statement.

Employers with workers serving their SHN from March to September will not be required to pay levies for the duration that their workers are on SHN, said MOM.

Foreign Worker Levy (FWL) Rebate

In addition to the FWL waiver, firms in the Construction, Marine Shipyard and Process sectors also received a $750 FWL rebate per S Pass and Work Permit holder for June, and a $375 FWL rebate per S Pass and Work Permit holder for July as part of the Fortitude Budget. The $375 FWL rebate was extended for another two months, to August and September 2020.
 
The $375 FWL rebate replaced the existing $90 FWL rebate for each Work Permit holder, announced by the government on 27 June 2020 to help firms adjust to more stringent Safe Management Measures for the months of August and September 2020. Firms in the Construction, Marine Shipyard and Process sectors will continue to receive a $90 FWL rebate monthly for October 2020 until December 2021.
 
For more information, visit https://www.mom.gov.sg/newsroom/press-releases/2020/0801-fwl-waiver-and-rebates-extended-for-the-cmp-sectors

Foreign Worker Levy (FWL) Waiver

As part of the Fortitude Budget, all firms in the Construction, Marine Shipyard and Process sectors received a 100% FWL waiver for levies due in June 2020 and a 50% FWL waiver for levies due in July 2020. The Ministry of Manpower (MOM) provided a further FWL waiver for levies due in July 2020, to bring it to 100%. Employers who have paid the 50% levies originally due in July 2020 had the amount refunded to them. A full FWL waiver for levies due in August and September 2020 was also provided.
 
As the Construction, Marine Shipyard and Process sectors restart, MOM expects them to take some time raise the tempo of activities and operate at higher efficiency. The FWL waiver support from October to December 2020 will therefore be tapered down. The FWL waiver will be stepped down to 75% for levies due in October 2020, followed by 50% FWL waiver for levies due in November 2020, and 25% FWL waiver for levies due in December 2020. The gradual reduction of the FWL waiver will give firms more time to adjust.
 
For more information, visit https://www.mom.gov.sg/newsroom/press-releases/2020/0801-fwl-waiver-and-rebates-extended-for-the-cmp-sectors

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