Singapore to Simplify Work Permit Levy Framework Beginning 2028

Key Point  

• Singapore will streamline its Work Permit levy structure starting in 2028, reducing the number of levy tiers and adjusting rates across several sectors. 

Work Permit Levy Framework for 2028  

Singapore announced upcoming changes to the Work Permit levy framework to simplify administration and better align levy rates with sector needs.  

The total number of levy tiers will be reduced from 24 to 20, with additional streamlining planned in later phases. 

Manufacturing and Services Sectors 

As a result, the following changes will take effect in 2028:  

The Bottom two levy tiers will be merged. 

New levy rates: 

• Manufacturing: 
  • Higher‑skilled: $300 
  • Basic‑skilled: $470 
• Services: 
  • Higher‑skilled: $400 
  • Basic‑skilled: $600 

Marine Shipyard and Process Sectors 

Levy rates for basic‑skilled Work Permit holders will increase by $100–$150. 

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