Employment of Foreign Workers Act |
Employment of Foreign Workers (Levy) Order |
O 1 |
G.N. No. S 476/1990 |
REVISED EDITION 2002 |
(30th September 2002) |
[1st January 1991] |
Citation |
1. This Order may be cited as the Employment of Foreign Workers (Levy) Order. |
Definitions |
2. In this Order, unless the context otherwise requires —
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Levy on employer of foreign worker |
3. There shall be imposed on every employer a levy at the appropriate rate specified in this Order in respect of each of his foreign workers. |
Levy payable by employer where percentage of foreign workers other than those specified in other paragraphs does not exceed 30% |
4. Subject to paragraph 4B, where at any time on or after 1st July 2005, the number of an employer’s foreign workers (other than those specified in the other paragraphs) expressed as a percentage of his total number of workers does not exceed the threshold percentage for those foreign workers, the levy payable in respect of each foreign worker shall be —
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Levy payable by employer where percentage of foreign workers exceeds 30% |
Where percentage of foreign workers is reduced to 30% or below |
4B.—(1) The levy payable by an employer under paragraph 4A(1)(b) in respect of any of his foreign worker shall continue unchanged in respect of that foreign worker even though the number of his foreign workers (other than those specified in the other paragraphs) expressed as a percentage of his total number of workers subsequently falls below or is reduced to the threshold percentage for those foreign workers, unless the Controller —
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Where percentage of foreign workers exceeds 30% due to reduction in number of local workers |
4C.—(1) The levy payable by an employer under paragraph 4 in respect of any of his foreign worker shall continue unchanged in respect of that foreign worker even though the number of his foreign workers expressed as a percentage of his total number of workers exceeds the threshold percentage for those foreign workers because of a subsequent reduction in the number of his local workers, unless the Controller —
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Domestic workers |
5.—(1) Subject to the provisions of this paragraph, the levy payable in respect of any domestic worker shall be —
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Change in household composition resulting in employer being subject to levy under paragraph 5(1)(b) |
5A.—(1) This paragraph shall apply where an employer of a domestic worker who originally qualified for the levy specified in paragraph 5(1)(a) in respect of that domestic worker, ceases to so qualify.
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Change in household composition resulting in employer qualifying for levy under paragraph 5(1)(a) |
5B.—(1) This paragraph shall apply where an employer of a domestic worker who was originally required to pay the levy specified in paragraph 5(1)(b) in respect of that domestic worker, qualifies for the levy specified in paragraph 5(1)(a).
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Skilled construction workers |
6. The levy payable in respect of any skilled construction worker shall be —
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Unskilled construction workers |
7. The levy payable in respect of any unskilled construction worker shall be —
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Change in skill level of construction workers |
8.—(1) Where an unskilled construction worker becomes a skilled construction worker on passing the relevant test, the Building and Construction Authority or the institution which conducted the test shall notify the Controller of the change in the skill level of the construction worker.
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Skilled marine workers |
9. The levy payable in respect of any skilled marine worker shall be —
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Unskilled marine workers |
10. The levy payable in respect of any unskilled marine worker shall be —
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Change in skill level of marine workers |
11.—(1) Where an unskilled marine worker becomes a skilled marine worker on passing the relevant test, the Institute of Technical Education, Singapore or the institution which conducted the test shall notify the Controller of the change in the skill level of the marine worker.
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Levy payable by employer where percentage of foreign manufacturing workers does not exceed 40% |
12. Subject to paragraph 15, where at any time on or after 1st July 2005, the number of an employer’s foreign manufacturing workers expressed as a percentage of his total number of workers does not exceed the threshold percentage for those foreign manufacturing workers, the levy payable in respect of each foreign manufacturing worker shall be —
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Levy payable by employer where percentage of foreign manufacturing workers exceeds 40% but does not exceed 50% |
13. Subject to paragraphs 15A and 15B, where at any time on or after 1st July 2005, the number of an employer’s foreign manufacturing workers expressed as a percentage of his total number of workers exceeds the threshold percentage for those workers but does not exceed 50% —
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Levy payable by employer where percentage of foreign manufacturing workers exceeds 50% |
14.—(1) Subject to paragraph 15B, where at any time on or after 1st July 2005, the number of an employer’s foreign manufacturing workers expressed as a percentage of his total number of workers exceeds 50% —
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Where percentage of foreign manufacturing workers is reduced to 40% or below |
15.—(1) The levy payable by an employer under paragraph 13(b) in respect of any of his foreign manufacturing worker shall continue unchanged in respect of that foreign manufacturing worker even though the number of his foreign manufacturing workers expressed as a percentage of his total number of workers subsequently falls below or is reduced to the threshold percentage for those foreign manufacturing workers, unless the Controller —
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Where percentage of foreign manufacturing workers is reduced to 50% or below |
15A.—(1) The levy payable by an employer under paragraph 14(1)(c) in respect of any of his foreign manufacturing worker shall continue unchanged in respect of that foreign manufacturing worker even though the number of his foreign manufacturing workers expressed as a percentage of his total number of workers subsequently falls below or is reduced to 50% of his total number of workers, unless the Controller —
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Where percentage of foreign manufacturing workers exceeds 40% or 50% due to reduction in number of local workers |
15B.—(1) The levy payable by an employer under paragraph 12 or 13(b) in respect of any foreign manufacturing worker of his shall continue unchanged in respect of that foreign manufacturing worker even though the number of his foreign manufacturing workers expressed as a percentage of his total number of workers exceeds the threshold percentage or, as the case may be, 50% of his total number of workers because of a subsequent reduction in the number of his local workers, unless the Controller —
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Levy payable by employer for foreign manufacturing trainee who is undergoing training with approved employer |
16. Where 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 —
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Levy payable by employer of S Pass holder |
17. The levy payable by the employer of an S Pass holder shall be —
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Skilled harbour craft workers |
18. Subject to paragraph 20, the levy payable in respect of any skilled harbour craft worker shall be —
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Unskilled harbour craft workers |
19. The levy payable in respect of any unskilled harbour craft worker shall be —
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Change in skill level of harbour craft workers |
20.—(1) Where at any time on or after 1st July 2005, an unskilled harbour craft worker becomes a skilled harbour craft worker, the levy payable under paragraph 19 in respect of that harbour craft worker shall remain unchanged unless the Controller —
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Levy payable by employer where percentage of conservancy workers does not exceed 30% |
21. Subject to paragraph 22A, where at any time on or after 1st July 2005, the number of an employer’s conservancy workers expressed as a percentage of his total number of workers does not exceed the threshold percentage for those conservancy workers, the levy payable in respect of each conservancy worker shall be —
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Levy payable by employer where percentage of conservancy workers exceeds 30% |
22.—(1) Subject to paragraph 22B, where at any time on or after 1st July 2005, the number of an employer’s conservancy workers expressed as a percentage of his total number of workers exceeds the threshold percentage —
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Where percentage of conservancy workers is reduced to 30% or below |
22A.—(1) The levy payable by an employer under paragraph 22(1)(b) in respect of any of his conservancy worker shall continue unchanged in respect of that conservancy worker even though the number of his conservancy workers (other than those specified in other paragraphs) subsequently falls below or is reduced to the threshold percentage for those conservancy workers, unless the Controller —
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Where percentage of foreign workers exceeds 30% due to reduction in number of local workers |
22B.—(1) The levy payable by an employer under paragraph 21 in respect of any of his conservancy worker shall continue unchanged in respect of that conservancy worker even though the number of his conservancy workers exceeds the threshold percentage for those conservancy workers because of a subsequent reduction in the number of his local workers, unless the Controller —
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Controller to determine percentage of foreign workers |
22C. For the purposes of paragraphs 4 to 4C, 12 to 16 and 21 to 22B, where any question arises as to whether or not the number of an employer’s foreign workers expressed as a percentage of his total number of workers exceeds the threshold percentage or other percentage referred to in any of those paragraphs, the question shall be determined by the Controller. [S 433/2005 wef 01/07/2005] |
Skilled process construction and maintenance workers |
23. Subject to paragraph 25, the levy payable in respect of any skilled process construction and maintenance worker shall be —
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Unskilled process construction and maintenanceworkers |
24. The levy payable in respect of any unskilled process construction and maintenance worker shall be —
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Change in skill level of process construction and maintenance workers |
25.—(1) Where an unskilled process construction and maintenance worker becomes a skilled process construction and maintenance worker on passing the relevant test, the Institute of Technical Education, Singapore or the Singapore Welding Society shall notify the Controller of the change in the skill level of the process construction and maintenance worker.
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25A. [Deleted by S 689/2003 wef 01/01/2004] |
Foreign workers who meet special criteria |
26.—(1) Notwithstanding paragraphs 4 to 25 (other than paragraph 17 ), the levy payable in respect of any foreign worker who has such academic qualifications, skills, capabilities, work experience, remuneration or any combination thereof, or who satisfies such other criteria, as the Minister may determine shall be —
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Effective date of levy for foreign workers who meet special criteria |
27. The levy payable at the rate specified in paragraph 26(1) shall apply from any of the following dates as may be specified by the Controller:
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Grass-cutters |
28. The levy payable in respect of any grass-cutter shall be —
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Schedule |
29. Unless otherwise provided for in this Order, the levy shall be collected and paid with effect from the appropriate dates set out in the Schedule. |
Permanent resident |
30.—(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.
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Time for payment of levy |
31.—(1) 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.
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Penalty |
32. 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 |
33.—(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.
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Exemption |
34. 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. |