Employment of Foreign Workers Act
(CHAPTER 91A, Section 11(1))
Employment of Foreign Workers (Levy) Order
O 1
REVISED EDITION 1993
(1st April 1993)
[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; and
[Subst. by S 143/95 wef 01/04/1995]
“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;
“harbour craft worker” means any person who is engaged in any capacity on board any harbour craft;
[S 143/95 wef 01/04/1995]
“harbour craft” has the same meaning as in the Port of Singapore Authority Act;
[S 143/95 wef 01/04/1995]
“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 Construction Industry Development Board;
“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;
[S 410/96 wef 01/07/1996]
“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;
“skilled process industry maintenance worker” means a process industry maintenance worker who has passed a test conducted or recognised by the Institute of Technical Education, Singapore in a process industry maintenance-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 does not hold a trade certificate issued or recognised by the Construction Industry Development Board;
“unskilled harbour craft worker” means a harbour craft worker who does not hold a licence issued by the Maritime and Port Authority of Singapore or does not possess such other qualifications or work experience as may be recognised by that Authority;
[S 410/96 wef 01/07/1996]
“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.
Threshold percentages applicable to work permit holders
3.—(1)  In this Order, the initial threshold percentage, in relation to an employer’s foreign employees who are the following work permit holders, shall be the initial threshold percentage applicable according to the type of work permit holder as follows:
(a)in the case of foreign manufacturing workers, 40% of the employer’s total number of employees; and
(b)in the case of general work permit holders referred to in Division 2 of Part III, 30% of the employer’s total number of employees.
(2)  In this Order, the second threshold percentage, in relation to an employer’s foreign employees who are the following work permit holders, shall be the second threshold percentage applicable according to the type of work permit holder as follows:
(a)in the case of foreign manufacturing workers, 50% of the employer’s total number of employees; and
(b)in the case of general work permit holders referred to in Division 2 of Part III, 35% of the employer’s total number of employees.
(3)  In this Order, the threshold percentage, in relation to an employer’s foreign employees who are conservancy workers, shall be 35% of the employer’s total number of employees.
(4)  For the purposes of paragraphs 11 to 13, 24 to 26 and 30 to 32, where any question arises as to whether or not the number of an employer’s foreign employees expressed as a percentage of the total number of his employees exceeds the threshold percentage, initial threshold percentage or second threshold percentage referred to in any of those paragraphs, the question shall be determined by the Controller.
Permanent residents
4.—(1)  Where a foreign worker who is on 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.
[S 410/96 wef 01/08/1996]
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 to the employer the amount.
(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 to the employer the amount.
[S 22/96 wef 01/03/1996]
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 any or all of the provisions of this Order.
[S 311/93 wef 01/08/1993]