Employment of Foreign Workers Act
(CHAPTER 91A, Section 11(1))
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 —
“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 construction and maintenance worker” means any person who is employed in connection with —
(a)the construction; or
(b)the preventive, predictive and breakdown maintenance,
of plant equipment in the petroleum, petrochemicals, specialty chemicals or pharmaceutical industry;
“residential property” has the same meaning as in the Town Councils Act (Cap. 329A);
“skilled construction worker” means a construction worker who has passed a test in a construction-related skill conducted 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 —
(a)who has passed a test in a marine-related skill conducted or recognised by the Institute of Technical Education, Singapore; or
(b)who is positioned 3G or above in welding based on internationally recognised standards from one of the following institutions:
(i)American Bureau of Shipping;
(ii)Bureau Veritas;
(iii)Det Norske Veritas Pte Ltd;
(iv)Germanishercher Lloyd;
(v)Lloyd’s Register of Shipping;
(vi)Nippon Kaiji Kyokai;
(vii)Singapore Test Services Pte Ltd; and
(viii)Setsco Services Pte Ltd;
“skilled process construction and maintenance worker” means a process construction and maintenance worker —
(a)who has passed a test in a process construction and maintenance related skill conducted or recognised by the Institute of Technical Education, Singapore; or
(b)who is positioned 3G or above in welding under the Common Welder Qualification Scheme conducted by the Singapore Welding Society;
“S Pass” means any work permit designated by the Controller as an S Pass;
[S 433/2005 wef 01/07/2005]
“threshold percentage”, in relation to an employer’s foreign workers, means —
(a)in the case of foreign workers referred to in paragraphs 4 to 4C, 30% of the employer’s total number of workers;
(b)in the case of foreign manufacturing workers, 40% of the employer’s total number of workers; or
(c)in the case of conservancy workers, 40% of the employer’s total number of workers;
[S 433/2005 wef 01/07/2005]
“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 construction and maintenance worker” means a process construction and maintenance worker who is not a skilled process construction and maintenance worker.
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 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 —
(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, subject to a maximum of $240 in the aggregate.
[S 433/2005 wef 01/07/2005]
Levy payable by employer where percentage of foreign workers exceeds 30%
4A.—(1)  Subject to paragraph 4C, where 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 exceeds the threshold percentage for those foreign workers —
(a)the levy payable in respect of each foreign worker not exceeding the threshold percentage shall be at the rate specified in paragraph 4; and
(b)unless the Controller otherwise allows under sub-paragraph (2), the levy payable in respect of each foreign worker exceeding the threshold percentage shall be —
(i)at the rate of $450 for every calendar month; and
(ii)where the foreign worker is employed for part of a month, at the rate of $15 for every day during which the foreign worker is employed in that month, subject to a maximum of $450 in the aggregate.
(2)  The Controller may, in his discretion, allow an employer to pay the levy at the rate specified in paragraph 4 regardless of the number of the employer’s foreign workers when expressed as a percentage of his total number of workers.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that foreign worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 4 or 26 in respect of that foreign worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall take effect only from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that foreign worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 4 or 26 in respect of that foreign worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
Domestic workers
5.—(1)  Subject to the provisions of this paragraph, the levy payable in respect of any domestic worker shall be —
(a)in the case where the conditions set out in sub-paragraph (2)(a), (b), (c) or (d) are satisfied —
(i)at the rate of $200 for every calendar month; and
(ii)where the domestic worker is employed for part of a month, at the rate of $7 for every day during which the domestic worker is employed in that month, subject to a maximum of $200 in the aggregate; and
(b)in any other case —
(i)at the rate of $295 for every calendar month; and
(ii)where the domestic worker is employed for part of a month, at the rate of $10 for every day during which the domestic worker is employed in that month, subject to a maximum of $295 in the aggregate.
(1A)  The Minister may remit, in whole or in part in the circumstances of any particular case, the levy referred to in sub-paragraph (1)(b).
[S 809/2004 wef 01/12/2004]
(2)  The conditions referred to in sub-paragraph (1) are —
(a)in relation to an employer of a domestic worker —
(i)the employer is aged 65 years or above;
(ii)the employer is a citizen of Singapore; and
(iii)the employer resides at his registered residential address;
(b)in relation to a spouse of an employer of a domestic worker —
(i)the spouse is aged 65 years or above;
(ii)the spouse is a citizen of Singapore;
(iii)the registered residential address of the spouse is the same as the registered residential address of the employer; and
(iv)both the spouse and the employer reside at that registered residential address;
(c)in relation to a child of an employer of the domestic worker or a child of a spouse of that employer —
(i)the child is below the age of 12 years;
(ii)the child is a citizen of Singapore; and
(iii)both the child and the employer reside at the registered residential address of the employer; or
(d)in relation to a parent, parent-in-law, grandparent or grandparent-in-law of an employer of a domestic worker —
(i)the parent, parent-in-law, grandparent or grandparent-in-law is aged 65 years or above;
(ii)the parent, parent-in-law, grandparent or grandparent-in-law is a citizen of Singapore;
(iii)the registered residential address of the parent, parent-in-law, grandparent or grandparent-in-law is the same as the registered residential address of the employer; and
(iv)both the parent, parent-in-law, grandparent or grandparent-in-law and the employer reside at that registered residential address.
(3)  The levy specified in sub-paragraph (1)(a) shall apply to a maximum of 2 domestic workers employed by the employer.
(4)  For the purpose of sub-paragraph (3), spouses who have, and reside at, the same registered residential address shall be treated as one employer.
Example
E and F are spouses, and they have 4 children who satisfy the conditions of sub-paragraph (2) (c) in relation to both E and F. E employs 2 domestic workers, and F employs 2 domestic workers. E and F qualify for the levy specified in sub-paragraph (1) (a) only in respect of 2 of the 4 domestic workers employed by them, because the 2 domestic workers employed by E will be treated as being employed by F and vice versa.
(5)  Where the conditions referred to in sub-paragraph (2)(a), (b), (c) or (d) are satisfied by any person in relation to an employer of a domestic worker, that employer shall not qualify for the levy specified in paragraph (1)(a) in respect of a second domestic worker employed by him on account of that same person.
Example
X employs 2 domestic workers. X has a child who satisfies the conditions of sub-paragraph (2) (c). X qualifies for the levy specified in paragraph (1) (a) only in respect of one of the domestic workers employed by him on account of his child.
(6)  Where the conditions referred to in sub-paragraph (2)(a), (b), (c) or (d) are satisfied by any person in relation to more than one employer of a domestic worker (whether the same or different conditions are satisfied by the person in relation to each of such employers), only one such employer shall qualify for the levy specified in sub-paragraph (1)(a) on account of that person.
Example
(a)  Y is the father of A and B. Y, A and B have the same registered residential address. Y satisfies the conditions of sub-paragraph (2) (d) in relation to both A and B. A and B each employ a domestic worker. Either A or B can qualify for the levy specified in sub-paragraph (1) (a) in respect of their respective domestic workers, on account of Y, but not both A and B.
(b)  C is the son of Z. C and Z have the same registered residential address. Z employs a domestic worker, and Z satisfies the conditions of sub-paragraph (2) (a). C also employs a domestic worker, and Z satisfies the conditions of sub-paragraph (2) (d) in relation to C. Either Z or C can qualify for the levy specified in sub-paragraph (1) (a) in respect of their respective domestic workers, on account of Z, but not both C and Z.
(7)  In this paragraph, “registered residential address” means —
(a)in relation to any person who is a citizen of Singapore, the residential address provided by him for the purpose of his registration under the National Registration Act (Cap. 201); and
(b)in relation to an employer of a domestic worker who is not a citizen of Singapore, the residential address provided by him in applying for a work permit for the domestic worker.
[S 510/2004 wef 01/08/2004]
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.
(2)  Unless the Controller otherwise allows, where an employer of a domestic worker ceases to qualify for the levy specified in paragraph 5(1)(a) as a result of any of the conditions referred to in paragraph 5(2)(a) to (d) no longer being satisfied (including through the death of a person referred to in paragraph 5(2)), the levy specified in paragraph 5(1)(b) shall be payable by the employer of the domestic worker from the first day of the month following the month in which any of the conditions are no longer satisfied.
(3)  Where the employer of a domestic worker ceases to qualify for the levy specified in paragraph 5(1)(a) because his spouse, his child or the child of his spouse, or his parent, parent-in-law, grandparent or grandparent-in-law, ceases to reside at the registered residential address of the employer (as defined in paragraph 5), the employer shall notify the Controller of that fact within 28 days of the person ceasing to so reside.
[S 510/2004 wef 01/08/2004]
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).
(2)  Where an employer of a domestic worker qualifies for the levy specified in paragraph 5(1)(a) as a result of the conditions referred to in paragraph 5(2)(a) or (b) being satisfied, the levy specified in paragraph 5(1)(a) shall be payable by the employer from the first day of the month following the month in which the conditions are satisfied.
(3)  Where an employer of a domestic worker qualifies for the levy specified in paragraph 5(1)(a) as a result of the conditions referred to in paragraph 5(2)(c) being satisfied, the levy specified in paragraph 5(1)(a) shall be payable by the employer from the first day of the month following the month in which —
(a)the conditions are satisfied; and
(b)where the conditions are satisfied as a result of the employer or the spouse of the employer giving birth to a child in Singapore, the birth of the child is registered under the Registration of Births and Deaths Act (Cap. 267).
(4)  Where an employer of a domestic worker qualifies for the levy specified in paragraph 5(1)(a) as a result of the conditions referred to in paragraph 5(2)(d) being satisfied, the employer of the domestic worker shall —
(a)notify the Controller of the change in household composition; and
(b)apply to the Controller for the levy specified in paragraph 5(1)(a) to be payable by him, and that levy shall be payable from the first day of the month following the month in which the application to the Controller is approved.
[S 510/2004 wef 01/08/2004]
Skilled construction workers
6.  The levy payable in respect of any skilled construction worker shall be —
(a)at the rate of $100 for every calendar month; and
(b)where the skilled construction worker is employed for part of a month, at the rate of $4 for every day during which the skilled construction worker is employed in that month subject to a maximum of $100 in the aggregate.
Unskilled construction workers
7.  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
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.
(2)  The levy at the rates specified in paragraph 6 shall be payable from the first day of the month following the month in which the worker passed the test.
Skilled marine workers
9.  The levy payable in respect of any skilled marine worker shall be —
(a)at the rate of $100 for every calendar month; and
(b)where the skilled marine worker is employed for part of a month, at the rate of $4 for every day during which the skilled marine worker is employed in that month subject to a maximum of $100 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.—(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.
(2)  The levy at the rates specified in paragraph 9 shall be payable from the first day of the month following the month in which the worker passed the test.
Levy payable by employer where percentage of foreign manufacturing workers does not exceed 40%
12.  Subject to paragraph 15, where 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 —
(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, subject to a maximum of $240 in the aggregate.
[S 433/2005 wef 01/07/2005]
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 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% —
(a)the levy payable in respect of each foreign manufacturing worker not exceeding the threshold percentage shall be at the rate specified in paragraph 12; and
(b)the levy payable in respect of each foreign manufacturing worker exceeding the threshold percentage 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, subject to a maximum of $310 in the aggregate.
[S 433/2005 wef 01/07/2005]
Levy payable by employer where percentage of foreign manufacturing workers exceeds 50%
14.—(1)  Subject to paragraph 15B, where the number of an employer’s foreign manufacturing workers expressed as a percentage of his total number of workers exceeds 50% —
(a)the levy payable in respect of each foreign manufacturing worker not exceeding the threshold percentage shall be at the rate specified in paragraph 12;
(b)the levy payable in respect of each foreign manufacturing worker exceeding the threshold percentage but not exceeding 50% of the employer’s total number of workers shall be at the rate specified in paragraph 13; and
(c)unless the Controller otherwise allows under sub-paragraph (2), the levy payable in respect of each foreign manufacturing worker exceeding 50% of the employer’s total number of workers shall be —
(i)at the rate of $450 for every calendar month; and
(ii)where the foreign manufacturing worker is employed for part of a month, at the rate of $15 for every day during which the foreign manufacturing worker is employed in that month, subject to a maximum of $450 in the aggregate.
(2)  The Controller may, in his discretion, allow an employer to pay the levy at the rate specified in paragraph 12 or 13(b) regardless of the number of the employer’s foreign manufacturing workers when expressed as a percentage of his total number of workers.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that foreign manufacturing worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 12 or 26 in respect of that foreign manufacturing worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that foreign manufacturing worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 12, 13(b) or 26 in respect of that foreign manufacturing worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that foreign manufacturing worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 12, 13(b) or 26, as the case may be, in respect of that foreign manufacturing worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
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 —
(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, subject to a maximum of $240 in the aggregate.
Levy payable by employer of S Pass holder
17.  The levy payable by the employer of an S Pass holder shall be —
(a)at the rate of $50 for every calendar month; and
(b)where the S Pass holder is employed for part of a month, at the rate of $2 for every day during which the S Pass holder is employed in that month, subject to a maximum of $50 in the aggregate.
[S 433/2005 wef 01/07/2005]
Skilled harbour craft workers
18.  Subject to paragraph 20, the levy payable in respect of any skilled harbour craft worker shall be —
(a)at the rate of $100 for every calendar month; and
(b)where the skilled harbour craft worker is employed for part of a month, at the rate of $4 for every day during which the skilled harbour craft worker is employed in that month subject to a maximum of $100 in the aggregate.
Unskilled harbour craft workers
19.  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
20.—(1)  Where 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 —
(a)renews the work permit of that harbour craft worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 18 in respect of that harbour craft worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
Levy payable by employer where percentage of conservancy workers does not exceed 30%
21.  Subject to paragraph 22A, where 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 —
(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.
[S 433/2005 wef 01/07/2005]
Levy payable by employer where percentage of conservancy workers exceeds 30%
22.—(1)  Subject to paragraph 22B, where the number of an employer’s conservancy workers expressed as a percentage of his total number of workers exceeds the threshold percentage —
(a)the levy payable in respect of each conservancy worker not exceeding the threshold percentage shall be at the rate specified in paragraph 21; and
(b)unless the Controller otherwise allows under sub-paragraph (2), the levy payable in respect of each conservancy worker exceeding the threshold percentage shall be —
(i)at the rate of $450 for every calendar month; and
(ii)where the conservancy worker is employed for part of a month, at the rate of $15 for every day during which the conservancy worker is employed in that month, subject to a maximum of $450 in the aggregate.
(2)  The Controller may, in his discretion, allow an employer to pay the levy at the rate specified in paragraph 21 regardless of the number of the employer’s conservancy workers when expressed as a percentage of his total number of workers.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that conservancy worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 21 or 26 in respect of that conservancy worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
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 —
(a)renews the work permit of that conservancy worker; or
(b)approves an application by the employer to pay the levy at the rate specified in paragraph 21 or 26 in respect of that conservancy worker.
(2)  Any change in the rate of levy permitted under sub-paragraph (1)(a) or (b) shall only take effect from the first day of the month following the month in which the work permit is renewed or the application to the Controller is approved, whichever first occurs.
[S 433/2005 wef 01/07/2005]
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 —
(a)at the rate of $100 for each calendar month; and
(b)where the skilled process construction and maintenance worker is employed for part of a month, at the rate of $4 for every day during which the skilled process construction and maintenance worker is employed in that month subject to a maximum of $100 in the aggregate.
Unskilled process construction and maintenanceworkers
24.  The levy payable in respect of any unskilled process construction and maintenance worker shall be —
(a)at the rate of $295 for each calendar month; and
(b)where the unskilled process construction and maintenance worker is employed for part of a month, at the rate of $10 for every day during which the unskilled process construction and maintenance worker is employed in that month subject to a maximum of $295 in the aggregate.
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.
(2)  The levy at the rates specified in paragraph 23 shall be payable from the first day of the month following the month in which the worker passed the test.
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 —
(a)at the rate of $100 for every calendar month; and
(b)where the foreign worker is employed for part of a month, at the rate of $4 for every day during which the foreign worker is employed in that month, subject to a maximum of $100 in the aggregate.
(2)  Where any question arises as to whether the levy payable in respect of any foreign worker is at the rate specified in sub-paragraph (1), the question shall be determined by the Controller.
[S 433/2005 wef 01/07/2005]
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:
(a)the date on which the work permit of the foreign worker is issued;
(b)the first day of the month following the month in which the work permit of the foreign worker is renewed;
(c)the first day of the month following the month in which the Controller approves an application by the employer to pay a different rate of levy in respect of the foreign worker; or
(d)the first day of the month following the month in which the Controller receives a notification of the change in the skill level of a foreign worker by the Institute of Technical Education, Singapore or the institution which conducted the relevant test.
[S 433/2005 wef 01/07/2005]
Grass-cutters
28.  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
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.
(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)  In 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
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.
(2)  The Controller may allow the time for payment by any employer to be extended by not more than 7 days.
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.
(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
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.
[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; S 1/2001; S 599/2001]