Estimate the monthly Foreign Worker Levy for a Work Permit holder by sector, quota tier and skill classification, using published MOM rates. This is a planning estimate — always confirm the exact figure on your levy bill, since rates and tier thresholds are periodically revised.
How the levy is worked out
The Foreign Worker Levy is what MOM charges monthly for every Work Permit holder on your payroll. It isn’t a flat fee — it depends on your sector, your Dependency Ratio Ceiling (or Man-Year Entitlement) tier, and whether the worker holds R1 (higher-skilled) or R2 (basic-skilled) status.
Your tier isn’t fixed. As foreign workers make up a larger share of your total headcount, you move into a higher tier and the levy per worker rises — so two companies in the same sector, doing the same job, can end up paying different rates.
Rates shown are standard monthly levy amounts per Work Permit holder at time of writing. Manufacturing and Services tiers are based on your company’s Dependency Ratio Ceiling utilisation; Construction, Marine Shipyard and Process run on Man-Year Entitlement allocation instead. See the Foreign Worker Levy guide for the full rate tables and payment rules.