2.2.2 Foreign Worker Levy (FWL)

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Commentary

Singapore

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 (see 9.5).

The amount of the levy generally depends on the:

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2.1.4 Withholding obligation of employers

3.1 Employee stock options

3.4 Pension provision

1.4 Other employer costs/subsidies

8.1 Assessments and objections

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2.2.2 Foreign worker levy (FWL)

Singapore

2.1.4 Withholding obligation of employers

3.1 Employee stock options

3.4 Pension provision

1.4 Other employer costs/subsidies

8.1 Assessments and objections

United States: employment tax analysis

2.2.3 Submission of social security contributions information

3.7 Performance-related bonuses

3.5 Redundancy pay

9.1 Probation period

5.1.2 Affiliation with the National Social Security Fund (CNSS)

3.1 Minimum wage

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

3.4.3 Maternity leave

2.2 Withholding of social security

9.3 Work visas

6.1.2 Reciprocal agreements

2.2.5 Provident fund

2.2.3 Employer housing contribution (INFONAVIT)

1.1 Permanent establishment

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2.2.2 Foreign worker levy (FWL)

Singapore

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