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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 / your spouse 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 Scheme

    1. The employer or spouse has a child who is a Singapore Citizen and below 12 years old living with him/her; or
    2. The employer or spouse has a grandchild who is a Singapore Citizen and below 12 years old living with him/her.

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

    C) Aged Person (parent/ grandparent) Scheme
    1. The employer or spouse has a parent, parent-in-law, grandparent or grandparent-in-law who is a Singapore Citizen aged 65 years or above, living with them at the same registered address as in the NRIC; or
    2. The employer or 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 with them at the same registered address as in the NRIC.

    D) Person with Disability (PWD) Scheme
    1. Employers with disabilities or who have family members with disabilities and require a full-time caregiver's assistance in daily activities (washing/bathing, feeding, going to the toilet, dressing and mobility). For more information on the eligibility criteria and application procedures, please visit the website of the Centre for Enabled Living (CEL) at www.cel.sg. CEL is the assessing authority on the disability status under the PWD scheme. CEL 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 www.mom.gov.sg (for young child / grandchild / elderly person schemes) or CEL website www.cel.sg (for PWD scheme).

    Type of Foreign Domestic Worker Levy Concession Scheme Do I need to apply for levy concession?
    Young Child Scheme No: If your child is a Singapore Citizen born and registered in Singapore.
    Yes: If your child is born overseas and issued with a Singapore citizenship certificate.
    Young Grandchild Scheme Yes: 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 medical assessment report to CEL, which is the assessing authority for the disability status. CEL 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 website of CEL at www.cel.sg.

Last Updated : 13 Oct 2017