sentences:  The government later introduced a two-tier levy system in October 1991 under which employers were required to pay a higher levy on workers whose employment would change the "dependent ceiling" value of the company.The levy and the "dependency ceiling" have remained the two instruments with which the government has regulated worker inflow in line with changes in domestic labour-market conditions.In 2020, it was reported that of the 1.4 million foreign workers in Singapore, nearly 1 million were in lower paid, lower skilled work.