Singapore hiring costs

Foreign Worker Levy by sector and SSIC code

Singapore prices foreign labour by sector. The monthly levy an employer pays, and the share of the workforce that may be foreign, both depend on which MOM sector a company sits in, and that sector follows the company's SSIC code. The rates below are the current Ministry of Manpower schedules, grouped by sector and mapped to the SSIC codes each one covers.

Rates effective 2024-09-01. Levies range from SGD 250 to SGD 950 per worker per month across 5 sectors. Each row links its MOM source.

Two levers, both keyed to your sector

The levy is a monthly charge per foreign worker. It rises with the share of your workforce that is foreign, so the same worker costs more once you pass each tier threshold.
The Dependency Ratio Ceiling (DRC) caps foreign headcount as a percentage of the total. In Services the ceiling is 35 percent; other sectors allow more. Above the ceiling you cannot hire another foreign worker at any levy.

Services

SSIC 45 to 96

Trade, F&B, logistics, professional services and everything not in the four other sectors.

Pass typeSkill tierMonthly levyApplies up toSource
Work PermitHigher-skilled (Tier 1)SGD 300Up to 10%MOM
Work PermitBasic (Tier 1)SGD 450Up to 10%MOM
S PassTier 1SGD 550Up to 10% of total workforceMOM
Work PermitBasic (Tier 2)SGD 60010–25%MOM
Work PermitBasic (Tier 3)SGD 800>25% (up to DRC of 35%)MOM
SSIC codes classed as Services for levy purposes (44)
4546474950515253555658596061626364656668697071727374757778798081828586878890919293949596

Manufacturing

SSIC 10 to 33

Food, chemicals, electronics, machinery and all other manufacturing.

Pass typeSkill tierMonthly levyApplies up toSource
Work PermitHigher-skilled (Tier 1)SGD 250Up to 25% of total workforceMOM
Work PermitBasic (Tier 1)SGD 370Up to 25%MOM
Work PermitBasic (Tier 2)SGD 47025–50%MOM
S PassTier 1SGD 550Up to 18% of total workforceMOM
Work PermitBasic (Tier 3)SGD 650>50% (up to DRC)MOM
SSIC codes classed as Manufacturing for levy purposes (24)
101112131415161718192021222324252627282930313233

Construction

SSIC 41 to 43

Building construction, civil engineering and specialised trades.

Pass typeSkill tierMonthly levyApplies up toSource
Work PermitHigher-skilled (R1)SGD 300PRC and NTS workersMOM
S PassTier 1SGD 550Up to 10% of total workforceMOM
Work PermitBasic (R2)SGD 700PRC and NTS workers, Basic skilledMOM
Work PermitMYE-waiverSGD 950Above MYE quota, Basic skilledMOM
SSIC codes classed as Construction for levy purposes (3)
414243

Marine Shipyard

SSIC 30113, 33150

Shipbuilding, ship repair and offshore rig construction.

Pass typeSkill tierMonthly levyApplies up toSource
Work PermitHigher-skilledSGD 300—MOM
Work PermitBasicSGD 400—MOM
SSIC codes classed as Marine Shipyard for levy purposes (2)
3011333150

Process

SSIC 1910, 1920

Petroleum refining and petrochemical plant work.

Pass typeSkill tierMonthly levyApplies up toSource
Work PermitHigher-skilledSGD 300—MOM
Work PermitBasicSGD 450—MOM
SSIC codes classed as Process for levy purposes (2)
19101920

About this data

ssicdata.com compiles these rates from the Ministry of Manpower's published Foreign Worker Levy schedules and maps each MOM sector to its SSIC codes, so the levy and Dependency Ratio Ceiling can be looked up by classification rather than read from prose. Every rate above links to its MOM source, and reflects the schedule effective 2024-09-01.

The levy and DRC are two of several measures Singapore uses to steer hiring toward locals, alongside the Fair Consideration Framework, COMPASS, the Jobs Growth Incentive and the Progressive Wage Credit Scheme. Those apply at the company or national level and are administered by MOM, IRAS and EDB directly rather than by sector, so they are not reproduced here.

Working out your hiring costs before you incorporate?

Your SSIC code sets your sector, and your sector sets your levy and foreign-hiring cap. We help you pick the right classification and register your company in Singapore.