GPSGP: FWL Rate Changes In July 2014 & 2015 (Doc ID 1681278.1)

Last updated on NOVEMBER 16, 2015

Applies to:

PeopleSoft Enterprise HRMS Global Payroll Singapore - Version 9 to 9.2 [Release 9]
Information in this document applies to any platform.


Enhancements to Foreign Manpower Policy for Quality Growth and Higher Wages
26 February 2013

  As announced by Deputy Prime Minister and Finance Minister Tharman Shanmugaratnam in the 2013 Budget Statement, the Ministry of Manpower (MOM) will tighten the eligibility requirements for S Pass holders in all sectors. Foreign worker levies (FWL) for S Pass Holders (SPHs) and Work Permit Holders (WPHs) will also continue to be increased up to 2015. Dependency Ratio Ceilings (DRCs) for the Marine and Services sectors will also be reduced. To further help Services sector companies progress towards higher productivity, the Job Flexibility Scheme will be introduced.

- See more at:
b. Foreign Worker Levy (FWL) rates

i. Progressive increase in levies for both S Pass and Work Permit Holders for all sectors; to take effect from 1 July 2014 and 1 July 2015 (please refer to Annex A);

ii. Employers can expect the following average increases in the monthly levy per S Pass Holder/Work Permit holder by 1 July 2015, as compared to the current levy payable (at the end of the previously announced levy schedule which runs till 1 July 2013):

  • S Pass (all sectors) - $90 per S Pass holder
  • Manufacturing - $50 per Work Permit holder
  • Services - $90 per Work Permit holder
  • Construction- $160 per Work Permit holder - See more at:


 There is a legislative change as announced in the 2013 Budget Statement.


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