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Singapore Foreign Worker DRC Quota & Levy Calculator 2026

Calculate Singapore foreign worker quota using current 2026 DRC and LQS rules. Check maximum S Pass and Work Permit quota for Services, Manufacturing, Construction, Process and Marine Shipyard, plus Work Permit levy estimates.

Foreign Worker DRC Quota & Levy Estimator 2026

Estimate maximum foreign worker (S Pass & Work Permit) headcount based on local LQS (S$1,600+)

Local Staff (LQS S$1,600+)

Industry Sector

Active Foreign Employees

Max Foreign Workers Allowed:

5 Workers

Remaining Quota Available: 2 seats

Estimated Monthly MOM Levy Bill:

S$1,650 / mo

Key Framework Criteria & Principles

1. Local Qualifying Salary (LQS)

S$1,800/month

From July 1, 2026, a full-time local employee working 35 to 44 hours a week must earn at least S$1,800 gross per month to count as 1 local employee for Work Permit and S Pass quota calculations. A local employee earning at least S$900 but below S$1,800 counts as 0.5 local employee. Employees earning below S$900 do not count.

2. Services Sector DRC

35%

The Services sector DRC is 35%. The combined number of Work Permit and S Pass holders cannot exceed 35% of the employer's total workforce. The S Pass sub-quota is separately capped at 10% of the total workforce.

3. Manufacturing Sector DRC

60%

The Manufacturing sector DRC is 60%. The maximum migrant-worker quota is calculated using the employer's LQS-counted local workforce. The S Pass sub-quota is separately capped at 15% of the total workforce, and a PRC Work Permit sub-quota of 25% also applies.

4. Construction & Process DRC

83.3%

Construction and Process employers can generally hire up to 5 Work Permit holders for every local employee counted at the LQS. This corresponds to an 83.3% DRC. The S Pass sub-quota for these sectors is 15% of total workforce.

5. Marine Shipyard DRC

75%

Marine Shipyard employers can generally hire up to 3 Work Permit holders for every local employee counted at the LQS, corresponding to a 75% DRC. The S Pass sub-quota is 15% of total workforce.

6. Quota Calculation Formula

Sector-specific

MOM does not calculate the maximum migrant-worker quota by simply multiplying local headcount by the DRC percentage. The published formula is LQS count multiplied by DRC divided by (100% minus DRC). This produces sector-specific multipliers of 5 for Construction and Process, 3 for Marine Shipyard, 1.5 for Manufacturing and 0.538462 for Services. The resulting maximum number of migrant workers is rounded down to the nearest whole number.

7. S Pass Sub-Quota

10% or 15%

S Pass holders are subject to a separate sub-quota in addition to the overall DRC. The S Pass sub-quota is 10% of total workforce in Services and 15% in Construction, Manufacturing, Marine Shipyard and Process.

8. PRC Work Permit Sub-Quota

8% or 25%

Additional PRC Work Permit sub-quotas apply in Services and Manufacturing. The cap is 8% of total workforce for Services and 25% for Manufacturing.

9. Foreign Worker Levy

Depends on pass and sector

Work Permit levy rates vary according to sector, worker skill classification, source country or region and, for Manufacturing and Services, quota tier. The S Pass levy is currently harmonised at S$650 per month across sectors and levy tiers.

Mandatory Eligibility Requirements

The employer must be classified under an eligible Work Permit/S Pass sector and comply with that sector's requirements.

The employer must have sufficient available quota under the applicable DRC and any relevant sub-quota before hiring a Work Permit or S Pass holder.

Local employees counted towards quota must satisfy the current LQS rules and the applicable CPF and salary-declaration requirements.

S Pass employers must also remain within the applicable S Pass sub-quota of 10% in Services or 15% in Construction, Manufacturing, Marine Shipyard and Process.

Employers in Services and Manufacturing must also comply with the applicable PRC Work Permit sub-quota.

Work Permit employers must comply with the source-country, occupation, age, skill and sector-specific conditions applicable to the worker.

Employers must pay the applicable monthly Work Permit or S Pass levy.

Employers must maintain the required medical insurance, security bond and other Work Permit conditions for workers where applicable.

Employers must accurately declare local salaries and CPF contributions because inaccurate or late declarations can reduce the quota or result in higher levy tiers.

Step-by-Step Procedure

Count LQS-Eligible Local Employees

Determine the employer's LQS-counted local workforce using the current S$1,800 monthly threshold for full-time employees and the applicable hourly threshold for part-time employees. Employees below the applicable threshold do not count.

Use the Three-Month Workforce Average

MOM generally calculates the local workforce using the average number of qualifying local employees over the last three months based on salary declarations and CPF contributions. New companies and newly hired employees may be subject to the specific rules for establishing a quota.

Select the Employer's Sector

Select Construction, Process, Marine Shipyard, Manufacturing or Services. The sector determines the DRC and the applicable Work Permit levy rules.

Calculate Maximum Migrant-Worker Quota

Apply the sector-specific MOM formula: LQS local workforce count × DRC ÷ (100% − DRC). Round the resulting number down to the nearest whole migrant worker.

Check S Pass Sub-Quota

Check the separate S Pass sub-quota: 10% of total workforce for Services and 15% for Construction, Manufacturing, Marine Shipyard and Process. The employer must satisfy both the overall DRC and the S Pass sub-quota.

Check PRC Sub-Quota Where Applicable

For Services and Manufacturing employers, check the applicable PRC Work Permit sub-quota of 8% and 25% respectively. This is an additional restriction and does not replace the overall DRC.

Estimate the Levy

Calculate Work Permit levy using the worker's sector, skill level, source country or region and applicable quota tier. S Pass levy should be calculated separately at the current S$650 monthly rate.

Verify the Result in MOM's System

The calculator provides an estimate for planning. Before submitting a Work Permit or S Pass application, employers should log in to MOM's WP Online service and verify the actual available quota because MOM's live calculation uses the company's current records.

Maintain Quota and Levy Compliance

Keep local salary declarations and CPF contributions accurate, pay the foreign worker levy by the due date and monitor quota changes because changes in local or foreign workforce numbers can affect the employer's available quota and levy tier.

Important Statutory Rules & Updates (2026)

The Local Qualifying Salary increased from S$1,600 to S$1,800 for full-time local employees from July 1, 2026.
The current DRCs are 35% for Services, 60% for Manufacturing, 75% for Marine Shipyard and 83.3% for Construction and Process.
The S Pass sub-quota is 10% in Services and 15% in Construction, Manufacturing, Marine Shipyard and Process.
The PRC Work Permit sub-quota is 8% in Services and 25% in Manufacturing.
Since September 1, 2025, the S Pass levy is S$650 per month across all sectors and levy tiers.
From 2028, MOM plans further levy-framework changes for Manufacturing and Services and changes to basic-skilled levy rates in Marine Shipyard and Process. Those future rates should not be applied to a 2026 calculator.

Quota Formula

Description

MOM uses the LQS-counted local workforce to determine the maximum number of migrant workers that can be hired.

Formula

Maximum migrant workers = LQS local workforce count × DRC percentage ÷ (100% − DRC percentage)

Sector Multipliers

Construction

Drc

83.3%

Multiplier

Example

10 LQS local employees × 5 = 50 maximum migrant workers

Process

Drc

83.3%

Multiplier

Example

10 LQS local employees × 5 = 50 maximum migrant workers

Marine Shipyard

Drc

75%

Multiplier

Example

10 LQS local employees × 3 = 30 maximum migrant workers

Manufacturing

Drc

60%

Multiplier

1.5

Example

10 LQS local employees × 1.5 = 15 maximum migrant workers

Services

Drc

35%

Multiplier

0.538462

Example

10 LQS local employees × 0.538462 = 5.38462, rounded down to 5 maximum migrant workers

Rounding Rule

MOM states that the maximum number of migrant workers is rounded down to the nearest whole number.

Local Employee Counting Rules

A Singapore Citizen or Permanent Resident employed under a contract of service and earning at least S$1,800 per month counts as 1 local employee.
A Singapore Citizen or Permanent Resident employed under a contract of service and earning at least S$900 but below S$1,800 per month counts as 0.5 local employee.
A local employee earning below S$900 per month is not counted towards the Work Permit and S Pass quota.
For full-time local employees working 35 to 44 hours per week, the applicable LQS is S$1,800 gross per month from July 1, 2026.
For part-time local employees working fewer than 35 hours per week, the applicable LQS is at least S$10.50 gross per hour.
The quota calculation is based on the average number of local employees over the last three months using salary declarations and CPF contribution information.
A newly hired local employee generally begins affecting the quota after the employer has paid the employee's first full-month salary and CPF contribution.
Local employees may count towards the foreign worker quota of up to two companies, subject to MOM's rules.
Business owners of sole proprietorships or partnerships and platform workers are not counted as local employees for this quota calculation.
Late or inaccurate salary declarations or CPF contributions can affect the local workforce count and therefore the available foreign worker quota.

S Pass Sub Quota

Services

10% of total workforce

Construction

15% of total workforce

Manufacturing

15% of total workforce

Marine Shipyard

15% of total workforce

Process

15% of total workforce

Prc Sub Quota

Services

8% of total workforce

Manufacturing

25% of total workforce

Construction

No separate PRC sub-quota stated on the general MOM quota page

Marine Shipyard

No separate PRC sub-quota stated on the general MOM quota page

Process

No separate PRC sub-quota stated on the general MOM quota page

Levy Information

S Pass

Monthly Rate

S$650

Description

Since September 1, 2025, the S Pass levy has been harmonised to S$650 across all sectors and levy tiers.

Work Permit

Description

Work Permit levy rates differ by sector, worker skill classification, source country or region and quota tier where applicable.

Manufacturing

Tier1

Quota

Up to 25% of total workforce

Higher Skilled

S$250/month

Basic Skilled

S$370/month

Tier2

Quota

Above 25% to 50% of total workforce

Higher Skilled

S$350/month

Basic Skilled

S$470/month

Tier3

Quota

Above 50% to 60% of total workforce

Higher Skilled

S$550/month

Basic Skilled

S$650/month

Services

Tier1

Quota

Up to 10% of total workforce

Higher Skilled

S$300/month

Basic Skilled

S$450/month

Tier2

Quota

Above 10% to 25% of total workforce

Higher Skilled

S$400/month

Basic Skilled

S$600/month

Tier3

Quota

Above 25% to 35% of total workforce

Higher Skilled

S$600/month

Basic Skilled

S$800/month

Construction

Malaysia Nas Prc

Higher Skilled

S$300/month

Basic Skilled

S$700/month

Non Traditional Sources

Higher Skilled

S$500/month

Basic Skilled

S$900/month

Off Site Construction

Higher Skilled

S$250/month

Basic Skilled

S$370/month

Process

Malaysia Nas Prc

Higher Skilled

S$200/month

Basic Skilled

S$450/month

Non Traditional Sources

Higher Skilled

S$300/month

Basic Skilled

S$650/month

Marine Shipyard

Higher Skilled

S$350/month

Basic Skilled

S$500/month

Payment Due Date

Foreign worker levy for each month is payable by the 17th of the following month, or the next working day if the 17th falls on a Saturday, Sunday or public holiday.

Payment Methods

GIRO is the recommended payment method. PayNow QR is also available where applicable.

Late Payment

Late payment can result in penalties. If the full levy is not paid on time, MOM can take enforcement action, including revocation of existing Work Permits and S Passes after two consecutive months of missed levy payments.

Application Process

Count LQS-Eligible Local Employees

Step 1

Use the Three-Month Workforce Average

Step 2

Select the Employer's Sector

Step 3

Select Construction, Process, Marine Shipyard, Manufacturing or Services. The sector determines the DRC and the applicable Work Permit levy rules.

Calculate Maximum Migrant-Worker Quota

Step 4

Apply the sector-specific MOM formula: LQS local workforce count × DRC ÷ (100% − DRC). Round the resulting number down to the nearest whole migrant worker.

Check S Pass Sub-Quota

Step 5

Check PRC Sub-Quota Where Applicable

Step 6

For Services and Manufacturing employers, check the applicable PRC Work Permit sub-quota of 8% and 25% respectively. This is an additional restriction and does not replace the overall DRC.

Estimate the Levy

Step 7

Calculate Work Permit levy using the worker's sector, skill level, source country or region and applicable quota tier. S Pass levy should be calculated separately at the current S$650 monthly rate.

Verify the Result in MOM's System

Step 8

Maintain Quota and Levy Compliance

Step 9

Documents

Current ACRA business information and company registration details.
MOM WP Online or relevant MOM work-pass eService access.
Accurate CPF salary and contribution records for Singapore Citizen and Permanent Resident employees.
Employment and salary records required to establish the LQS-counted local workforce.
Current list of Work Permit and S Pass holders for comparison with the employer's available quota.
Worker source-country, passport and employment information where a Work Permit application is being prepared.
Sector-specific skills, qualification or certification documents where required.
Security bond and medical insurance documentation where required for Work Permit holders.
Any additional documents requested by MOM for the employer, worker or specific sector.

Required Document Checklist

•

Current ACRA business information and company registration details.

•

MOM WP Online or relevant MOM work-pass eService access.

•

Accurate CPF salary and contribution records for Singapore Citizen and Permanent Resident employees.

•

Employment and salary records required to establish the LQS-counted local workforce.

•

Current list of Work Permit and S Pass holders for comparison with the employer's available quota.

•

Worker source-country, passport and employment information where a Work Permit application is being prepared.

•

Sector-specific skills, qualification or certification documents where required.

•

Security bond and medical insurance documentation where required for Work Permit holders.

•

Any additional documents requested by MOM for the employer, worker or specific sector.

Frequently Asked Questions (FAQ)

The DRC is the maximum proportion of Work Permit and S Pass holders that an employer can employ relative to its total workforce. The current DRC is 35% for Services, 60% for Manufacturing, 75% for Marine Shipyard, and 83.3% for Construction and Process. Employers must also comply with separate S Pass and, where applicable, PRC Work Permit sub-quotas.

From July 1, 2026, the LQS is S$1,800 per month for full-time local employees working 35 to 44 hours per week. A Singapore Citizen or Permanent Resident earning at least S$1,800 counts as 1 local employee for foreign worker quota calculations. One earning at least S$900 but below S$1,800 counts as 0.5. A local employee earning below S$900 does not count.

The answer depends on the sector. One LQS-counted local employee supports a maximum of 5 migrant workers in Construction and Process, 3 in Marine Shipyard, 1.5 in Manufacturing and approximately 0.538462 in Services. MOM's calculator rounds the resulting maximum migrant-worker number down to the nearest whole number.

The S Pass sub-quota is 10% of total workforce in the Services sector and 15% in Construction, Manufacturing, Marine Shipyard and Process. This is a separate limit from the overall DRC, which controls the combined number of Work Permit and S Pass holders.

Work Permit levy rates vary by sector, skill classification, source country or region and quota tier. For example, Manufacturing Work Permit rates range from S$250 to S$650 for higher-skilled workers and S$370 to S$650 for basic-skilled workers depending on tier, while Services rates range from S$300 to S$600 for higher-skilled workers and S$450 to S$800 for basic-skilled workers. The S Pass levy is currently S$650 per month across sectors and levy tiers.

When an employer exceeds its foreign worker quota, MOM's WP Online system shows the excess. New Work Permit or S Pass applications and renewals may be rejected. MOM states that the employer may need to cancel excess passes to return within quota; otherwise, excess Work Permits or S Passes may be revoked and the company may be prevented from hiring new foreign workers for 6 months.

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