Before the worker leaves
Check passport validity and the home-country embassy’s immigration requirements. The worker needs their passport and digital work pass or physical card for re-entry. SGWorkPass’s free digital pass reduces physical-card risks. Keep a ticket or departure itinerary and check whether tax clearance is needed for leave longer than three months. For a long absence the employer may cancel the permit to stop levy, but must apply for a new permit to employ the worker again.
Levy continues until waived
Levy remains chargeable during overseas leave; apply for a waiver after the worker returns. The absence must last at least seven consecutive days, with waived days capped at 60 calendar days in each calendar year.
If the worker does not return
Cancel the permit to stop levy, keep the travel evidence and tell the worker to cut and discard the card. MOM discharges the bond after verifying departure and no re-entry. If the worker re-enters before bond discharge, send them home immediately or risk forfeiture. A levy-waiver application may also be made.
Official source
Written independently from official MOM source material.