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29 September 2020

On 13 September 2020, the Ministry of Manpower (“MOM”) updated its advisory on salary and leave arrangements (“Advisory”) with information on the extension of the Jobs Support Scheme (“JSS”) and Foreign Worker Levy (“FWL”) waiver. This information is summarised below.

Extension of Jobs Support Scheme

The JSS has been extended by up to seven months to cover wages paid up to March 2021 and the level of support has also been enhanced for more severely affected sectors. Please click here to view an infographic on the additional measures announced on 17 August 2020 to protect employees and jobs.

Extension of Foreign Worker Levy waiver

The Government is extending the Foreign Worker Levy (“FWL”) waiver till December 2020 for businesses that are not in the Ministry of Trade and Industry’s permitted list to resume full operations on-site, and for all businesses in the construction, marine shipyard, and process sectors.

The Government is also extending the existing S$375 FWL rebate (to all work permit and S Pass holders) to September 2020. This new FWL rebate will replace the S$90 FWL rebate for each work permit holder, announced by the Government on 27 June 2020 for the months of August and September 2020. Businesses in the construction, marine shipyard and process sectors will continue to receive the monthly S$90 FWL rebate for each work permit holder from October to December 2020.

Details for businesses in construction, marine shipyard and process sectors are as follows:

  • July 2020: 100% waiver of June 2020 levies in July 2020 (up from 50%) and a S$375 FWL rebate per qualifying S Pass and work permit holder. Employers who have paid the 50% levies originally due in July 2020 will have the amount refunded to them.
  • August 2020 and September 2020: 100% FWL waiver for levies, and S$375 FWL rebate per qualifying S Pass and work permit holder.
  • October 2020 to December 2021: FWL waiver will be stepped down to 75% for levies due in October 2020, followed by 50% FWL waiver for levies due in November 2020, and 25% FWL waiver for levies due in December 2020. Firms in these sectors will receive a S$90 FWL rebate per qualifying work permit holder until December 2021.

The following materials are available on the MOM website www.mom.gov.sg and SG Press Centre website sgpc.gov.sg: