
Effective July 1, 2016, S Pass holders across all industries and Work Permit holders (R2 category) in the services and construction industries will be subject to higher levy.
New Levy Rates
The new levy rates are as follows:
- S Pass holders in the basic tier: To increase to SGD 330 from SGD 315;
- S Pass holders in the second tier: To increase to SGD 650 from SGD 550;
- Work Permit holders (R2 category) in the basic tier of the services sector: To increase to SGD 450 from SGD 420;
- Work Permit holders (R2 category) in Tier 2 of the services sector: To increase to SGD 600 from SGD 550;
- Work Permit holders (R2 category) in Tier 3 of the services sector: To increase to SGD 800 from SGD 700; and
- Work Permit holders (R2 category) in the basic tier of the construction sector: To increase to SGD 650 from SGD 550, and to SGD 700 on July 1, 2017.
Work Permit holders in the marine, processes and manufacturing industries will be exempt from the increased levy until July 2017 due to a low number of foreign workers in these industries.
What This Means for Employers
Employers in the affected industries should plan for the increased levy in their budgets.
This alert is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].
Explore more at Fragomen

Fragomen news
Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.

Blog post
Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.

Media mentions
Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Fragomen news
Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.

Blog post
This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.

Awards
Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.

Awards
Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.

Media mentions
Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.

Blog post
Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.

Fragomen news
Fragomen announces the appointment of Leah Rogal as Senior Director of its Center for Strategy and Applied Insights.

Blog post
Destination Services Manager Ali Sikandar discusses how orientation programmes in Saudi Arabia help expatriates adapt to cultural differences, workplace norms and everyday challenges, easing their transition into a new environment.

Fragomen news
Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.

Blog post
Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.

Media mentions
Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Fragomen news
Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.

Blog post
This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.

Awards
Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.

Awards
Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.

Media mentions
Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.

Blog post
Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.

Fragomen news
Fragomen announces the appointment of Leah Rogal as Senior Director of its Center for Strategy and Applied Insights.

Blog post
Destination Services Manager Ali Sikandar discusses how orientation programmes in Saudi Arabia help expatriates adapt to cultural differences, workplace norms and everyday challenges, easing their transition into a new environment.