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MOM Levy Waiver for Work Permit and S Pass Holders: When It Applies and How to Apply
Short answer: MOM waives the foreign worker levy for a Work Permit or S Pass holder only in listed situations, mainly overseas leave of at least 7 consecutive days and hospitalisation leave, each capped at 60 calendar days a year. The employer applies on the levy eService after the levy bill, within 1 year, and MOM processes it within 12 working days.
Key facts at a glance
- Waiver situations for Work Permit and S Pass holders: overseas leave, hospitalisation leave, police or embassy custody, death, and a few sector or nationality cases (MOM, as at 11 October 2026).
- Overseas leave must be at least 7 consecutive days; overseas leave and hospitalisation leave are each capped at 60 calendar days per calendar year. No documents are needed for overseas leave.
- Hospitalisation leave needs a medical certificate from a Singapore-registered doctor at a local medical institution.
- Apply from the 1st of the month after the levy bill; you must apply within 1 year of the levy bill.
- MOM states the request will be processed within 12 working days, and longer if more information is needed.
- Waived amounts are credited to the levy account; any unused balance can be refunded to the bank account.
This article is general information only and is not legal, tax or immigration advice. For matters needing legal advice, we work with a panel of experienced Singapore law firms.
What is a levy waiver and who can apply for it?
A levy waiver is a credit that cancels part of the monthly foreign worker levy for a period in which a worker was not in Singapore or could not work for a recognised reason. The employer applies, not the worker. MOM publishes separate pages for Work Permit holders (last updated 9 March 2026) and S Pass holders (last updated 26 June 2025), and the rules on both are very close.
MOM says a waiver is available only in certain specific situations. If a situation is not on MOM’s list, do not assume the levy will be waived. Our separate guide on no-pay leave and the foreign worker levy covers a situation that employers often confuse with the waiver.
When does MOM waive the levy?
The table sets out each situation and the evidence MOM asks for. It combines the Work Permit and S Pass pages as at 11 October 2026.
| Situation | What you need |
|---|---|
| Overseas leave of at least 7 consecutive days, capped at 60 calendar days per calendar year | No documents needed |
| Hospitalisation leave issued by a Singapore-registered doctor at a local medical institution, capped at 60 calendar days per calendar year | Medical certificate (MC) |
| Worker in the custody of the police or an embassy | Letter from the organisation stating the period of custody |
| Worker passed away | Copy of the death certificate |
| On a vessel leaving Singapore’s port for at least 3 consecutive days (harbour-craft industry) | Declaration form signed by the vessel’s captain, from the Maritime and Port Authority of Singapore |
| Malaysian serving National Service in the home country or region (usually 3 months) | Letter from the Malaysian authority and the National Service completion certificate |
| Work Permit holder who attended the Onboard programme at the Onboard centre | No documents; MOM processes the waiver automatically |
The Onboard programme row appears on the Work Permit page only. The harbour-craft and Malaysian National Service rows are specific to those groups.
How does the overseas leave waiver work?
An overseas leave waiver covers a trip of at least 7 consecutive days, up to 60 calendar days in a calendar year, and needs no supporting documents. The employer files after the worker has returned and selects “On overseas leave” on the levy eService.
The start date is the day the worker left Singapore and the end date is the day the worker returned. If the worker leaves on a 10-day trip in March and a 20-day trip in September, both count toward the 60-day cap for that year. Leave shorter than 7 consecutive days does not qualify.
If the worker never comes back, the pass should be cancelled first if it is still valid, and the employer then selects “Failed to return from overseas leave”. The end date is the day before the pass is cancelled or revoked, or the pass expiry date if it expired. MOM warns that levy continues to accrue until the day before cancellation or revocation, or until expiry.
How does the hospitalisation leave waiver work?
A hospitalisation waiver needs a medical certificate showing the worker’s name and FIN, the hospitalisation leave period, the clinic or hospital name, the doctor’s name and the MC number. The Work Permit page also asks for the doctor’s registration number, and for an electronically generated MC to be clearly marked as such. If it is not electronic, the doctor’s signature must appear.
The leave must be issued by a Singapore-registered doctor at a local medical institution, and it shares the same 60-calendar-day annual cap. Overseas medical leave from a foreign clinic does not fit this row. Keep the MC with the worker’s file in case MOM asks for it.
How do I apply for the levy waiver, step by step?
- Wait for the levy bill for the month that includes the waiver period.
- From the 1st of the following month, log in to MOM’s Check and pay foreign worker levy eService.
- Add each worker and choose the waiver type, for example “On overseas leave”.
- Enter the start and end dates exactly as MOM instructs for your situation.
- Upload the supporting document where one is required, such as the MC for hospitalisation leave.
- Submit, then check the status for each worker on the same eService.
MOM gives a timing example: if the waiver period runs from March 2024 to April 2024, the levy bill arrives in May 2024 and the application window runs from 1 June 2024 to 31 March 2025. In other words, the window opens on the first day of the month after the bill and closes one year after the bill month.
How long does it take and how is the amount calculated?
MOM states that a levy waiver request is processed within 12 working days. It may take longer if more information is needed from the applicant or if other agencies, such as ICA or the Police, are involved. MOM emails a summary once every worker in the application has an outcome.
The amount waived is the monthly levy rate minus the levy payable for the days that are not waived. MOM’s own worked example uses a waiver period of 1 to 15 September. For a Work Permit holder on a monthly levy of S$600 (S$19.73 a day), levy remains payable for 15 days, which is S$295.95, so the waiver is S$304.05. For an S Pass holder on S$650 monthly (S$21.37 a day), levy payable is S$320.55 and the waiver is S$329.45.
| Worked example (MOM) | Monthly levy | Daily rate | Levy payable (days 16 to 30) | Amount waived |
|---|---|---|---|---|
| Work Permit holder | S$600 | S$19.73 | S$295.95 | S$304.05 |
| S Pass holder | S$650 | S$21.37 | S$320.55 | S$329.45 |
These are MOM’s illustrations and not current rates for every sector; check the levy rate for your worker’s sector and tier before estimating a credit.
What happens after the waiver is approved?
The waived amount is credited to your levy account and offsets the next levy bill. Any balance that is not used shows as “CR” in the account summary and stays in the account to offset later bills. If you have no upcoming bills, you can apply for a levy refund so the outstanding credit is paid to your bank account.
Plan your cash flow accordingly: the waiver reduces a later bill and does not reverse a payment that has already left your GIRO account. For a team with several workers on leave, a monthly reconciliation of leave dates against the levy statement helps you catch every eligible period before the one-year window closes.
What are the common mistakes employers make?
- Applying before the levy bill has been issued; the window opens on the 1st of the following month.
- Missing the one-year deadline after the bill.
- Counting overseas trips shorter than 7 consecutive days.
- Exceeding the 60-calendar-day annual cap without noticing.
- Using a medical certificate that lacks the doctor’s name or MC number.
- Forgetting that levy keeps accruing until cancellation or expiry when a worker fails to return.
The first defence is a simple leave register that records departure date, return date and any MC for every worker, kept alongside the pass details. Our guide to what happens when an S Pass is not renewed is a useful companion where a worker’s absence ends in cancellation.
Frequently asked questions
Does the levy waiver apply to S Pass holders as well as Work Permit holders?
Yes. MOM publishes a waiver page for each pass type, and the main situations, the 60-day caps and the application window match.
Do I need documents for an overseas leave waiver?
No. MOM states that no documents are needed for overseas leave, though you must enter the exact departure and return dates.
Can I claim a waiver for a worker who is on a long holiday of three days?
No. Overseas leave must be at least 7 consecutive days to qualify.
How long do I have to apply?
You can apply from the 1st of the month after receiving the levy bill, and you must apply within 1 year of that bill.
Where does the money go if I have no future levy bills?
The credit sits in your levy account as “CR”. If you have no upcoming levy bills, you can apply for a levy refund to have it paid to your bank account.
Need help with levy, quota or a work pass for your next hire? Contact Little Big Employment Agency for pass, PR and citizenship applications. Email [email protected] or Call/SMS/WhatsApp +65 8501 7133. For company set-up, accounting and payroll support, see Raffles Corporate Services.
Last reviewed: 11 October 2026. The Editorial Team, Little Big Employment Agency.
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