The number of Work Permit holders an employer can hire is limited by a quota (or Dependency Ratio Ceiling, DRC) and is subject to levy payments.
- The DRC for the services sector is 35%.
- Levy rates are tiered, so those hiring close to the maximum quota will pay higher levies.
For workers with basic qualifications, the levies range from SGD 450 to SGD 800. For workers with higher qualifications (Diploma, High School), the levies range from SGD 300 to SGD 600.