Singapore legislation
Regulation 13
Regulation 13
Discretion to apply lowest rate
Subregulation 1
Notwithstanding paragraphs 14 and 15, the Controller may, in his discretion, allow an employer —
to pay the levy in respect of an S pass holder of his at the rate specified in the Fourth Schedule for an S pass holder who stands in Tier 1, notwithstanding that the S pass holder stands in Tier 2;
to pay the levy in respect of a higher skilled general work permit holder of his at the rate specified in the fifth column of the Fifth Schedule for a higher skilled general work permit holder who stands in Tier 1, notwithstanding that the higher skilled general work permit holder stands in Tier 2 or 3; and
to pay the levy in respect of a basic skilled general work permit holder of his at a rate specified in the fifth column of the Fifth Schedule for a higher skilled general work permit holder who stands in the same tier as the basic skilled general work permit holder.
Subregulation 2
Sub-paragraph (1)(a) shall not apply in the case of an S pass holder who is a reclamation worker.