Overall ceilings and S Pass caps
The dependency ratio ceiling limits total Work Permit and S Pass holders as a share of the workforce. Within that total, a separate S Pass cap applies. The table preserves both limits. PRC Work Permit holders have an additional cap of 8% of the total workforce in services and 25% in manufacturing.
| Sector | Overall foreign-worker DRC | S Pass cap of total workforce |
|---|---|---|
| Construction | 83.3% | 15% |
| Process | 83.3% | 15% |
| Marine shipyard | 75% | 15% |
| Manufacturing | 60% | 15% |
| Services | 35% | 10% |
How local employment determines quota
MOM uses CPF records and the preceding three-month average of local employees. The Local Qualifying Salary determines which local employees count. Declare salary and CPF contributions promptly and accurately; late or missing records can reduce quota and increase levy tiers. Local counts update every Saturday, with the balance available the next working day. WP Online shows workforce/quota; the calculator assists planning. First-time employers declare business activity so MOM can assign the relevant sector.
Levy rate and period
Employers pay levy from S Pass issuance while the pass remains chargeable, with GIRO recommended. Since 1 September 2025 the monthly rate is S$650 in every sector and tier. For a partial month the daily rate is S$21.37, calculated as monthly rate × 12 ÷ 365 and rounded upward to a cent. The cancellation and waiver instructions specify the precise last chargeable day; an expired pass’s expiry date remains included. Rates remain subject to review.
Official source
Written independently from official MOM source material.