Employment of Foreign Workers (Levy) Order

Employment of Foreign Workers Act

(CHAPTER 91A, Section 11(1))

O 1

G.N. No. S 476/1990

REVISED EDITION 2000

(30th April 2000)

[1st January 1991]

Citation

1. This Order may be cited as the Employment of Foreign Workers (Levy) Order.

Definitions

2. For the purposes of this Order —

“Board” means the Housing and Development Board established by the Housing and Development Act (Cap. 129);

“commercial property” and “common property” have the same meanings as in the Town Councils Act (Cap. 329A);

“conservancy worker” means any person who is employed by a contractor of a Town Council in, or in connection with, the collection of refuse from, or the cleaning of, the common property of residential and commercial property in the housing estates of the Board within the Town of the Town Council;

“construction worker” means any person who is engaged in any occupation in the construction industry;

“domestic worker” means any person employed in or in connection with the domestic services of any private premises;

“foreign manufacturing worker” means any foreign worker who is engaged in any occupation in the manufacturing industry and includes any foreign manufacturing trainee undergoing training with an approved employer;

“grass-cutter” means any person who is employed in, or in connection with, the cutting of grass, trimming of trees and plants and removing of dead or diseased grass, trees or plants;

“harbour craft” has the same meaning as in the Maritime and Port Authority of Singapore Act (Cap. 170A);

“harbour craft worker” means any person who is engaged in any capacity on board any harbour craft;

“Institute of Technical Education, Singapore” means the Institute of Technical Education, Singapore, established by the Institute of Technical Education Act (Cap. 141A);

“marine worker” means any person who is engaged in any occupation in the marine industry;

“process industry maintenance worker” means any person who is employed in, or in connection with, the preventive, predictive and breakdown maintenance of plant equipment in a petroleum or petro-chemical refinery;

“residential property” has the same meaning as in the Town Councils Act (Cap. 329A);

“skilled construction worker” means a construction worker who holds a trade certificate issued or recognised by the Building and Construction Authority;

“skilled harbour craft worker” means a harbour craft worker who holds a licence issued by the Maritime and Port Authority of Singapore or possesses such other qualifications or work experience as may be recognised by that Authority;

“skilled marine worker” means a marine worker who has passed a test conducted or recognised by the former Vocational and Industrial Training Board, or by the Institute of Technical Education, Singapore, in a marine-related skill approved by the Controller;

“Town” and “Town Council” have the same meanings as in the Town Councils Act (Cap. 329A);

“unskilled construction worker” means a construction worker who is not a skilled construction worker;

“unskilled harbour craft worker” means a harbour craft worker who is not a skilled harbour craft worker;

“unskilled marine worker” means a marine worker who is not a skilled marine worker;

“unskilled process industry maintenance worker” means a process industry maintenance worker who is not a skilled process industry maintenance worker.

Levy on employer of foreign worker

3.—(1) Subject to this Order, there shall be imposed on every employer a levy at the appropriate rate specified in this paragraph in respect of each of his foreign workers.

Foreign workers other than those specified in this paragraph

(2) The levy payable in respect of any foreign worker (other than those specified in this paragraph) shall be —

(a)	at the rate of $240 for every calendar month; and
(b)	where the foreign worker is employed for part of a month, at the rate of $8 for every day during which the foreign worker is employed in that month.

Domestic workers

(3) The levy payable in respect of any domestic worker shall be —

(a)	at the rate of $345 for every calendar month; and
(b)	where the domestic worker is employed for part of a month, at the rate of $12 for every day during which the domestic worker is employed in that month.

Skilled construction workers

(4) The levy payable in respect of any skilled construction worker shall be —

(a)	at the rate of $30 for every calendar month; and
(b)	where the skilled construction worker is employed for part of a month, at the rate of $1 for every day during which the skilled construction worker is employed in that month subject to a maximum of $30 in the aggregate.

Unskilled construction workers

(5) The levy payable in respect of any unskilled construction worker shall be —

(a)	at the rate of $470 for every calendar month; and
(b)	where the unskilled construction worker is employed for part of a month, at the rate of $16 for every day during which the unskilled construction worker is employed in that month subject to a maximum of $470 in the aggregate.

Change in skill level of construction workers

(6) Where an unskilled construction worker for whom the levy is payable becomes a skilled construction worker, the Building and Construction Authority shall send a notification of the change in the skill level of the unskilled construction worker to the Controller.

(7) The higher levy of $470 shall be payable up to the last day of the month in which the notification from the Building and Construction Authority is received by the Controller.

(8) The lower levy of $30 shall be payable from the first day of the month following the month in which the notification is received by the Controller.

Skilled marine workers

(9) The levy payable in respect of any skilled marine worker shall be —

(a)	at the rate of $30 for every calendar month; and
(b)	where the skilled marine worker is employed for part of a month, at the rate of $1 for every day during which the skilled marine worker is employed in that month subject to a maximum of $30 in the aggregate.

Unskilled marine workers

(10) The levy payable in respect of any unskilled marine worker shall be —

(a)	at the rate of $295 for every calendar month; and
(b)	where the unskilled marine worker is employed for part of a month, at the rate of $10 for every day during which the unskilled marine worker is employed in that month subject to a maximum of $295 in the aggregate.

Change in skill level of marine workers

(11) Where an unskilled marine worker for whom the higher levy of $295 is payable becomes a skilled marine worker, his employer may apply, in the form required by the Controller, to pay the lower levy of $30 in respect of the worker.

(12) The higher levy shall continue to be payable pending the approval of the Controller for the conversion from the higher levy to the lower levy up to the last day of the month in which the application for conversion is approved by the Controller.

(13) The lower levy of $30 shall be payable from the first day of the month following the month in which the application for conversion is approved by the Controller.

Levy payable by employer where percentage of foreign manufacturing workers does not exceed 40% on or after 1st June 1997

(14) Subject to sub-paragraph (15), where the percentage of an employer’s foreign manufacturing workers on or after 1st June 1997 does not exceed 40% of his total number of workers, the levy payable in respect of each foreign manufacturing worker shall be —

(a)	at the rate of $240 for every calendar month; and
(b)	where the foreign manufacturing worker is employed for part of a month, at the rate of $8 for every day during which the foreign manufacturing worker is employed in that month.

Where percentage of foreign manufacturing workers is reduced to 40% or below on or after 1st June 1997

(15) Where, on or after 1st June 1997, the percentage of an employer’s foreign manufacturing workers exceeds 40% of his total number of workers, but is subsequently reduced to 40% or below of his total number of workers, the employer is not eligible to pay the levy at the rate specified in sub-paragraph (14) in respect of any foreign manufacturing worker —

(a)	until the time the employer renews the work permit of the foreign manufacturing worker; or
(b)	unless before that time the Controller approves an application by the employer (to be made in the form required by the Controller) to pay the levy at the rate specified in sub-paragraph (14) in respect of the foreign manufacturing worker,

and in either case, the levy at the rate specified in sub-paragraph (14) shall not apply until the first day of the month following the month in which the work permit is renewed, or the application to the Controller is approved, as the case may be.

Levy payable by employer where percentage of foreign manufacturing workers exceeds 40% on or after 1st June 1997

(16) Subject to sub-paragraphs (17) and (18), where the percentage of an employer’s foreign manufacturing workers on or after 1st June 1997 exceeds 40% of his total number of workers —

(a)

the levy payable in respect of each foreign manufacturing worker not exceeding 40% of the employer’s total number of workers shall be at the rate specified in sub-paragraph (14); and

(b)

the levy payable in respect of each foreign manufacturing worker in excess of 40% of the employer’s total number of workers shall be —

(i)	at the rate of $310 for every calendar month; and
(ii)	where the foreign manufacturing worker is employed for part of a month, at the rate of $11 for every day during which the foreign manufacturing worker is employed in that month.

Where percentage of foreign manufacturing workers exceeds 40% due to reduction in number of local workers on or after 1st June 1997

(17) Where the percentage of an employer’s foreign manufacturing workers on or after 1st June 1997 exceeds 40% of his total number of workers because of a subsequent reduction in the number of his local workers, the levy payable in respect of each foreign manufacturing worker in excess of 40% in respect of whom a levy at the rate of $240 for every calendar month had been payable immediately before the reduction shall, until the expiry or cancellation of the work permit of the foreign manufacturing worker —

(a)	be at the rate of $240 for every calendar month; and
(b)	where the foreign manufacturing worker is employed for part of a month, be at the rate of $8 for every day during which the foreign manufacturing worker is employed in that month.

Levy payable by employer for foreign manufacturing trainee who is undergoing training with approved employer on or after 1st June 1997

(18) Where, on or after 1st June 1997, an employer’s percentage of foreign manufacturing workers exceeds 40% of his total number of workers, the levy payable in respect of each foreign manufacturing trainee who is issued with a work permit for the purpose of undergoing training with an employer who is approved by the Controller shall be —

(a)	at the rate of $240 for every calendar month; and
(b)	where the foreign manufacturing trainee is employed for part of a month, at the rate of $8 for every day during which the foreign manufacturing trainee is employed in that month.

Effective date of levy for foreign manufacturing workers

(19) Except as provided in sub-paragraph (15)(b), the rates of levy payable by an employer in respect of his foreign manufacturing worker on or after 1st June 1997 shall apply from the first day of the month following the month in which the employer renews the foreign worker’s work permit.

Skilled harbour craft workers

(20) The levy payable in respect of any skilled harbour craft worker shall be —

(a)	at the rate of $30 for every calendar month; and
(b)	where the skilled harbour craft worker is employed for part of a month, at the rate of $1 for every day during which the skilled harbour craft worker is employed in that month subject to a maximum of $30 in the aggregate.

Unskilled harbour craft workers

(21) The levy payable in respect of any unskilled harbour craft worker shall be —

(a)	at the rate of $240 for every calendar month; and
(b)	where the unskilled harbour craft worker is employed for part of a month, at the rate of $8 for every day during which the unskilled harbour craft worker is employed in that month subject to a maximum of $240 in the aggregate.

Change in skill level of harbour craft workers

(22) When an unskilled harbour craft worker for whom the higher levy of $240 is payable becomes a skilled harbour craft worker, his employer may apply, in the form required by the Controller, to pay the lower levy of $30 in respect of the worker.

(23) The higher levy shall continue to be payable pending the approval of the Controller for the conversion from the higher levy to the lower levy up to the last day of the month in which the application for conversion is approved by the Controller.

(24) The lower levy of $30 shall be payable from the first day of the month following the month in which the application for conversion is approved by the Controller.

Controller to determine percentage of foreign manufacturing workers

(25) For the purposes of sub-paragraphs (14) to (19), where any question arises as to whether an employer’s percentage of foreign manufacturing workers exceeds the amount referred to in those sub-paragraphs, the question shall be determined by the Controller.

Conservancy workers

(26) The levy payable in respect of any conservancy worker shall be —

(a)	at the rate of $350 for every calendar month; and
(b)	where the conservancy worker is employed for part of a month, at the rate of $12 for every day during which the conservancy worker is employed in that month subject to a maximum of $350 in the aggregate.

Skilled process industry maintenance workers

(27) Subject to sub-paragraph (29), the levy payable in respect of any skilled process industry maintenance worker shall be —

(a)	at the rate of $30 for every calendar month; and
(b)	where the skilled process industry maintenance worker is employed for part of a month, at the rate of $1 for every day during which the skilled process industry maintenance worker is employed in that month subject to a maximum of $30 in the aggregate.

Unskilled process industry maintenance workers

(28) The levy payable in respect of any unskilled process industry maintenance worker shall be —

(a)	at the rate of $350 for every calendar month; and
(b)	where the unskilled process industry maintenance worker is employed for part of a month, at the rate of $12 for every day during which the unskilled process industry maintenance worker is employed in that month subject to a maximum of $350 in the aggregate.

Change in skill level of process industry maintenance workers

(29) Where an unskilled process industry maintenance worker employed by an employer becomes a skilled process industry maintenance worker, the employer is not eligible to pay the levy at the rates specified in sub-paragraph (27) —

(a)

unless —

(i)	the employer applies, in the form required by the Controller, to the Controller to pay the levy at the rates specified in sub-paragraph (27); and
(ii)	the Controller approves the employer’s application; and

(b)

where the Controller approves the employer’s application to pay the levy at the rates specified in sub-paragraph (27), until the first day of the month following the month in which the application is approved.

Process industry maintenance worker with suitable academic qualifications or work experience

(30) Notwithstanding sub-paragraphs (27), (28) and (29), the levy payable in respect of any process industry maintenance worker with suitable academic qualifications, skills, capabilities, work experience or any combination thereof, or who satisfies such other criteria as the Minister may determine, shall be —

(a)	at the rate of $240 for every calendar month; and
(b)	where the process industry maintenance worker is employed for part of a month, at the rate of $8 for every day during which the process industry maintenance worker is employed in that month.

Foreign worker with suitable academic qualifications or work experience

(31) Notwithstanding sub-paragraphs (2) to (29), the levy payable in respect of any foreign worker who has such academic qualifications, skills, capabilities, work experience or any combination thereof, or who satisfies such other criteria as the Minister may determine, shall be —

(a)	at the rate of $30 for every calendar month; and
(b)	where the foreign worker is employed for part of a month, at the rate of $1 for every day during which the foreign worker is employed in that month.

Effective date of levy for foreign worker with special skills or experience

(32) The levy at the rates specified in sub-paragraph (31) shall apply from —

(a)	the date on which the foreign worker’s work permit is issued or renewed, on or after 1st May 1996; or
(b)	where an application is made by the employer (in the form required by the Controller) to pay the levy at the rates specified in sub-paragraph (31) before the date on which the work permit is renewed, and the Controller approves the application, the first day of the month following the month in which the Controller approves the application,

and until such time the rates of levy applicable to the foreign worker under sub-paragraphs (2) to (29) shall apply.

Grass-cutters

(33) The levy payable in respect of any grass-cutter shall be —

(a)	at the rate of $350 for every calendar month; and
(b)	where the grass-cutter is employed for part of a month, at the rate of $12 for every day during which the grass-cutter is employed in that month subject to a maximum of $350 in the aggregate.

Schedule

(34) Unless otherwise provided for in this paragraph, the levy shall be collected and paid with effect from the appropriate dates set out in the Schedule.

Permanent resident

4.—(1) Where a foreign worker who is on a work permit and in respect of whom levy is payable becomes a permanent resident of Singapore, the levy payable shall cease on the day he becomes a permanent resident.

(2) Where a foreign worker who is a permanent resident of Singapore ceases to be a permanent resident of Singapore, the levy payable shall be charged from the day he is issued a work permit by the Controller.

(3) For the purposes of this paragraph, “permanent resident” includes the holder of a Singapore blue identity card and a person who holds an entry permit issued by the Controller of Immigration.

Time for payment of levy

5. The levy payable by any employer shall be paid not later than 14 days after the end of the month in respect of which the levy is payable.

Penalty

6. Any sum due by way of penalty under section 11(4) of the Act shall be paid within 14 days of a demand by any employment inspector.

Refund

7.—(1) Any employer who wishes to make a claim for a refund of any amount paid by him under this Order shall do so in writing to the Controller within one year after the end of the month in respect of which the levy has been paid.

(2) Where the Controller is satisfied that a refund is to be made to the employer for any amount which is not due from the employer or for any amount which ought to be waived in the circumstances of the case, the Controller may —

(a)	set-off the amount against any amount of levy due and payable by the employer under this Order in respect of any worker; or
(b)	refund the amount to the employer.

(3) Notwithstanding sub-paragraphs (1) and (2), where the Controller is satisfied that —

(a)	an employer has paid an amount by way of levy which was not due from him under this Order; and
(b)	less than one year has passed since the end of the month in respect of which the levy has been paid,

the Controller may, on his own accord —

(i)	use the amount to set-off any other levy that is due and payable by the employer under this Order in respect of any worker and any penalty imposed on such levy; or
(ii)	refund the amount to the employer.

Exemption

8. The Minister, or such other person as he may in writing authorise, may, in his discretion, exempt any person or class of persons from all or any of the provisions of this Order.

[G.N. Nos. S 476/90; S 186/91; S 246/91; S 306/91; S 577/91; S 103/92; S 251/92; S 387/92; S 311/93; S 143/95; S 22/96; S 193/96; S 410/96; S 326/97; S 105/98; S 360/98; S 647/98]

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