Is my Company eligible for Waiver of Foreign Worker Levy (FWL)?
Fiona, a Work Permit Holder, applied for two months leave to return to her hometown. Her leave was approved but the management expressed concern on whether foreign worker levy (FWL) for the leave period needs to be paid to CPF.
Yes, FWL for the leave period is still payable. However, the management may apply for waiver of the levy under the following circumstances stated below.
Your Foreign Employee:-
is on overseas leave for at least 7 consecutive days, during which the staff is not allowed to be engaged in any form of employment, whether paid or unpaid.
fails to return to Singapore after overseas leave
is on hospitalization leave (applicable to hospitals in Singapore only)
is under police custody or is housed at the Embassy/Voluntary Welfare Organisation (VWO)
has been granted Singapore Permanent Resident status
is on board a vessel which leaves Singapore’s port for at least 3 consecutive days (applicable to workers who are in the harbor craft industry)
is serving National Service in his home country for 3 months (applicable to Malaysian workers only)
has passed away
These conditions are subjected to both S and Work Pass Holders.
The amount of levy you can get is capped at 60 calendar days per calendar year for overseas leave and hospitalisation leave.
For more information on the waiver of foreign worker levy, please refer to the Ministry of Manpower (MOM) Website.