Singapore Government
Link to AGC Website
Home | Search | Browse | Results | My Preferences
 
Slider
Left Corner
Previous | Next Print   Link to In-Force Version
On 19/04/2014, you requested the version as published on or before 19/04/2014.
Slider
Levy in respect of foreign employee or self-employed foreigner
11.
—(1)  The Minister may, by order published in the Gazette, provide for the imposition of a levy of such amount as may be specified in the order on employers in respect of any foreign employee or class of foreign employees or on self-employed foreigners who have, pursuant to section 10(1), obtained a work pass to engage in any trade, vocation, profession or other activity in Singapore for the purpose of gain.
(2)  The levy shall continue to be payable unless the work pass —
(a)
has expired;
(b)
has been suspended or revoked by the Controller; or
(c)
has been cancelled by the Controller on application by the employer.
(3)  Any order made under subsection (1) may provide for the recovery of the levy in such manner and through such channels as may be specified in the order.
(4)  Where the amount of the levy payable by any employer or self-employed foreigner in respect of any month is not paid within such period as may be specified in the order, the employer or self-employed foreigner shall be liable to pay a penalty on the amount for every day the amount remains unpaid commencing from the first day of the month succeeding the month in respect of which the amount is payable.
(5)  The penalty under subsection (4) shall be calculated at the rate specified by the Minister, by notification published in the Gazette, or the sum of $5, whichever is the greater, but, subject to that, the total penalty shall not exceed 30% of the amount of levy outstanding.
(6)  The Controller may, in any case in which he thinks fit, waive, remit or refund in whole or in part any penalty due under subsection (4).
(7)  Any levy and penalty due from and payable by any employer or self-employed foreigner shall be recoverable by the Controller, or any person duly authorised by the Controller to act on his behalf, as a debt due to the Government.
(8)  For the purposes of reimbursing any person authorised by the Controller to act on his behalf for the expenses incurred by him in the collection and recovery of the levy, the Minister may authorise the person to be paid such amount as the Minister may determine.
(9)  In any proceedings for the recovery of any levy and penalty due thereon which any employer or self-employed foreigner is liable to pay, a certificate purporting to be under the hand of the Controller certifying the amount of the levy and penalty due thereon payable by the employer or self-employed foreigner shall be prima facie evidence of the facts stated therein.