Pay each month’s foreign worker levy by the 17th of the following month, or the next working day when the 17th is a weekend or public holiday.
For GIRO, keep enough funds and headroom by 6pm one working day before deduction.
Use the bill month, not payroll date
Levy for a month is due on the 17th of the following month. The latest bill is available on the third working day of each month. Calendar bill review and payment verification as two separate controls. (MOM levy payment guide)
MOM says sufficient funds must be in the account by 6pm one working day before deduction. Do not rely on a transfer made after the business day ends.
| Situation | What changes |
|---|---|
| GIRO active and limit sufficient | Fund the account before the cut-off |
| GIRO pending or unavailable | Use PayNow QR by the stated due date |
| Deduction status is unclear | Check the levy service two working days later |
| Deduction failed | Pay promptly and investigate the bank or limit cause |
Check the GIRO limit
A funded bank account can still fail when a transaction or daily GIRO limit is below the billed amount. Compare the new bill with the mandate limit after any workforce increase. (MOM salary deductions)
MOM’s levy service shows deduction status two working days after the deduction date. A bank debit is useful but the levy account is the compliance record. Save the bill, bank result and MOM status together.
Example: A levy bill is S$12,400 but the GIRO limit is S$10,000. Leaving S$12,400 in the account still does not clear the control. The employer must raise the limit in time or pay through the authorised alternative by the due date.
Understand the escalation
Late payment can bring penalties. Missing two consecutive months can lead to revocation of existing Work Permits and S Passes the following month. Escalate a failed deduction on discovery instead of waiting for the next bill.
MOM’s salary-deduction rules say employers cannot deduct levy costs from a foreign worker’s salary. Keep payroll and statutory levy ledgers separate.
- Review the bill on the third working day
- Confirm the 17th or next working day
- Check account balance
- Check the GIRO limit
- Verify status after two working days
- Save payment evidence
- Investigate any failure immediately
