2.2.2 Foreign worker levy (FWL)
This is an employer only contribution.
Employers do not need to pay CPF contributions for foreign workers. However foreign worker levy (FWL) is required for Work Permit and S Pass holders. CPF Board collects the Foreign Worker Levy (FWL) on behalf of the Ministry of Manpower (MOM).
The amount of the levy generally depends on the:
• worker's qualifications, and
• number of Work Permit or S Pass holders hired
• the industry sector
Rates for 2022 can be found on the Ministry of Manpower website and at this link. The Levy must be paid by the 14th
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