MOM Foreign Worker Levy (FWL) & DRC Quota Calculator (2026)
Calculate Singapore MOM Dependency Ratio Ceiling (DRC) quotas across Services (35%), Manufacturing (60%), Construction (85%), S-Pass caps, and monthly Foreign Worker Levy (FWL) bills.
Calculate Singapore MOM Dependency Ratio Ceiling (DRC) quotas across Services (35%), Manufacturing (60%), Construction (85%), S-Pass caps, and monthly Foreign Worker Levy (FWL) bills.
Calculate Singapore MOM Dependency Ratio Ceiling (DRC) quotas across Services (35%), Manufacturing (60%), Construction (85%), S-Pass caps, and monthly Foreign Worker Levy (FWL) bills.
S-Pass: S$550 + WP: S$1,350
\text{Local FTE} = \text{Full Locals (LQS } \ge S\$1600) + [\text{Part Locals (LQS } \ge S\$800) \times 0.5] \\
\text{Max Foreign Workers} = \lfloor \text{Local FTE} \times \frac{\text{DRC}}{1 - \text{DRC}} \rfloor \\
\text{Max S-Pass} = \lfloor \frac{\text{Local FTE}}{1 - \text{DRC}} \times \text{S-Pass Sub-DRC (10\%)} \rfloor \\
\text{Total Monthly Levy} = (\text{S-Pass Count} \times S\$550/S\$650) + (\text{WP Count} \times \text{Sector Levy Tier})Singapore MOM mandates that companies maintain sufficient local headcount under the Local Qualifying Salary (LQS S$1,600) to unlock foreign worker quotas. Sector DRC ceilings apply: Services 35% (S-Pass sub-DRC 10%), Manufacturing 60%, Construction 85%. Employers pay monthly Foreign Worker Levies (FWL) per foreign hire.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual CPF interest rates, ABSD criteria, COE prices, and bank mortgage rates may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a MAS-licensed financial adviser or IRAS/CPF officer prior to executing financial commitments.
The Local Qualifying Salary (LQS) is S$1,600 per month. A Singaporean/PR employee earning at least S$1,600 counts as 1.0 local FTE. Earning between S$800 and S$1,599 counts as 0.5 local FTE. Anyone earning below S$800 is not counted toward foreign worker quota entitlements.
In the services sector (35% DRC, 10% S-Pass cap): 10 local FTEs entitle the firm to a maximum of 5 foreign employees (10 * 0.35 / 0.65 = 5.38, rounded down to 5). Of these, only 1 S-Pass can be hired (10% of a 15-person workforce = 1.5, rounded down to 1). The remaining 4 slots can only be filled by Work Permit (WP) holders.
MOM automatically syncs CPF records monthly. If a company exceeds DRC quotas, MOM freezes all new visa applications, issues revocation notices for excess permits, and may impose hefty financial penalties and employment sponsorship bans.
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