Regulation 6

Where a foreign employee in respect of whom levy is payable becomes a permanent resident of Singapore, the levy shall cease to be payable from the day he becomes a permanent resident.

Where a foreign employee who is a permanent resident of Singapore ceases to be a permanent resident of Singapore, the levy payable shall be charged from the day he is issued an S pass or a work permit.

In this paragraph, “permanent resident” includes the holder of a Singapore blue identity card and a person who holds an entry permit issued by the Controller of Immigration under the Immigration Regulations (Cap. 133, Rg 1).