Paying levy for FDW  

You will have to pay a levy for your foreign domestic worker (FDW) every month using GIRO

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Levy Rate

The normal levy rate for FDW is $300 per month and $60 if you qualify for a concession.
Refer to MOM website for more updated info.

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Levy Concession

As an employer of an FDW, you may be eligible for the concessionary levy rate of $60 per month if you are under any of these schemes:

• Young child or grandchild scheme

• Aged person scheme

• Persons with disabilities scheme

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Young child scheme

You are eligible if you or your spouse has a child who is:

• Below 16 years old.

• A Singaporean citizen.

• Living at the same address.

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Young grandchild scheme

You are eligible if you or your spouse has a grandchild who is:

• Below 16 years old.

• A Singaporean citizen.

• Living at the same address.

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Aged person scheme (FDW employer or spouse)

You are eligible if you or your spouse is:

• A Singapore citizen.

• Aged 67 years or above.

• Living at the same address as in the NRIC.

 

Income Tax Relief

You can claim tax relief if:
1. you are a married woman and has elected for separate assessment; or
2. you are married and your husband is not resident in Singapore; or
3. you are separated or divorced or widowed and living with your unmarried child for whom you can claim child relief.

The relief is two times the amount of maid levy paid for one maid. It can only be set off against the earned income of the wife. Single taxpayers are not eligible for this relief. You can get the relief even if the levy is paid by the husband.

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