Singapore legislation
Regulation 14
Regulation 14
Levy payable by employer of S pass holder
Amended byS 722/2013 wef 01/12/2013
Subregulation 1
The levy payable by the employer for a month in respect of each S pass holder of his shall be the amount of levy specified in the fourth column of the Fourth Schedule corresponding to the Tier in which that S pass holder stands.
Subregulation 2
Notwithstanding sub-paragraph (1), the levy payable by the employer for a month in respect of an S pass holder of his who is within a class specified in the Third Schedule shall be the amount of levy specified in the fourth column of the Fourth Schedule corresponding to Tier 1.
Subregulation 3
Amended byS 722/2013 wef 01/12/2013
This paragraph shall not apply in the case of an S pass holder who is a reclamation worker.