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Enhanced Foreign Domestic Worker Levy Concession

From 1 May 2015, if you engage a foreign domestic worker to help out with your household needs, you are eligible for a concession of $205 off the monthly foreign domestic worker levy (increased from $145 previously) if ANY of the following conditions applies:

1) You have a Singapore Citizen child aged below 16 years staying in the same household;

OR

2) You or your spouse who is staying in the same household is a Singapore Citizen aged 65 years or above;

OR

3) You have a Singapore Citizen parent, parent-in-law, grandparent or grandparent-in-law aged 65 years old or above staying in the same household;

OR

4) You have a disability, or have family members with disabilities staying in the same household, and require a full-time caregiver’s assistance in daily activities.

Note:
Levy concession will be granted on a one-on-one basis, i.e. levy concession for one foreign domestic worker based on one eligible person in the household. An employer may apply for the levy concession for up to two foreign domestic workers (if there are two eligible persons in the household).


  • 1. Why did the government enhance the foreign domestic worker levy concession?

    The intent of the increase in foreign domestic worker levy concession is to provide more financial assistance to families, who need to hire a foreign domestic worker to look after themselves or their dependants (young children / aged persons / persons with disability).

  • 2. Who is eligible for the enhanced foreign domestic worker levy concession?

    If you employ a foreign domestic worker to help out with your household needs, you can qualify for the concessionary levy rate if ANY of the following conditions are met: 

    A) Young Child / Grandchild

    1. You or your spouse has a child who is a Singapore Citizen below 16 years old living with you; or
    2. You or your spouse has a grandchild who is a Singapore Citizen below 16 years old living with you.

    B) Aged Person (foreign domestic worker employer/spouse)
    1. You or your spouse is a Singapore Citizen aged 65 years or above, and live at the same NRIC-registered address; or
    2. You or your spouse is a Singapore Citizen and the other party is a Singapore Permanent Resident aged 65 years or above, and both of you live at the same NRIC-registered address.

    C) Aged Person (parent/ grandparent)
    1. You or your spouse has a parent, parent-in-law, grandparent or grandparent-in-law who is a Singapore Citizen aged 65 years or above, living at the same NRIC-registered address as yourself; or
    2. You or your spouse is a Singapore Citizen and has a parent, parent-in-law, grandparent or grandparent-in-law who is a Singapore Permanent Resident aged 65 years or above, living at the same NRIC-registered address as yourself.

    D) Person with Disability (PWD)
    1. You or a family member living with you needs permanent help with at least 1 activity of daily living (e.g. washing/bathing, feeding, dressing). For more information on the eligibility criteria and application procedures, please visit the  Agency for Integrated Care (AIC)’s Singapore Silver Pages. AIC administers the levy concession for PWDs and will send supported applications to MOM for further assessment of other levy concession (PWD) criteria.

  • 3. Do I need to apply for the foreign domestic worker levy concession? How do I apply for the foreign domestic worker levy concession?

    Please refer to the table below for a summary of the application guidelines. For more details of the application criteria and steps, please visit MOM’s website (for young child / grandchild / elderly person schemes) or AIC’s Singapore Silver Pages website (for levy concession for PWDs).

    Type of Foreign Domestic Worker Levy Concession Scheme Do I need to apply for levy concession?
    Young Child Scheme No: So long as your child is registered as a Singapore Citizen, regardless of whether he or she is born in Singapore or overseas. 
    Young Grandchild Scheme Yes: Application is required unless the employer had provided his grandchild’s particulars in the application form. If not, MOM requires the grandchild’s particulars (Birth certificate no., birth date, nationality and relationship information between the foreign domestic worker employer and grandchild) to assess the eligibility for levy concession
    Aged Person (foreign domestic worker employer/ spouse) Scheme No: MOM will automatically grant the levy concession based on the existing records of the foreign domestic worker’s employer and employer's spouse that were provided in the foreign domestic worker application, if the criteria are met.
    Aged Person (parent / grandparent) Scheme Yes: MOM requires the aged person’s particulars (NRIC no., NRIC address, birth date, nationality and relationship information between the foreign domestic worker's employer and aged person) to assess the eligibility for levy concession.
    Persons With Disability (PWD) Scheme Yes: The person with disability is required to complete a medical assessment and submit the completed levy concession application form and functional assessment report to the Agency for Integrated Care (AIC). AIC will send supported applications to MOM for further assessment of all other levy concession (PWD) criteria. 
    For more information on the eligibility criteria and application procedures, please visit the AIC’s Singapore Silver Pages.

Last Updated : 13 Oct 2017