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Levy concession for a foreign domestic worker

You can get levy concession if you hire a foreign domestic worker (FDW) to care for a child, elderly person, or person with disability living at the same registered address as you.

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

Note:

  • The levy concession for 1 FDW is granted based on 1 eligible person in the household.
  • You can apply for the concession for up to 2 FDWs (for 2 eligible persons in the household).
  • The concessionary rate will take effect from the 1st of the following month after the application is approved.

For young children or grandchildrenShow

If you have a Singapore citizen child or grandchild living with you, you can qualify for a levy concession under these schemes.

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.

You do not need to apply for the concession if your child is registered as a Singapore citizen. This includes a Singaporean child who is born overseas. The levy concession will apply from the 1st of the following month after the child’s birth.

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.

If the grandchild’s parents also employ an FDW, the grandchild’s eligibility must not already be used to grant levy concession to that FDW.

Apply using the Application for FDW Levy Concession form. Your application will take 14 working days to process, and the outcome will be mailed to you.

For aged personsShow

If you live with an elderly family member, you can qualify for a levy concession under these schemes.

Aged person scheme (FDW employer or spouse)

You are eligible if you or your spouse is:

  • A Singapore citizen.
  • Aged 65 years or above.
  • Living at the same address as in the NRIC.

You are also eligible if one of you is a Singapore citizen and the other is a Singapore permanent resident aged 65 years or above who is living at the same NRIC-registered address.

You will receive the concession rate automatically. No application is needed.

The levy concession will apply from the 1st of the following month after the aged person’s 65th birthday.

Aged person scheme (parent or grandparent)

You are eligible if 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 address as in the NRIC

You are also eligible if you or your spouse is a Singapore citizen and the aged person (relationship as defined above) is a Singapore permanent resident aged 65 years or above who is living at the same NRIC-registered address as you.

You need to apply if you did not give the aged person's information when you applied for an FDW.

Apply using the Application for FDW Levy Concession form. Your application will take 14 working days to process, and the outcome will be mailed to you.

For persons with disabilitiesShow

If you have a person with disability in your household, you can apply for the following:

Persons With Disabilities (PWD) scheme

If you or a family member has a disability, you can apply to AIC's Singapore Silver Pages (SSP) for a levy concession under the PWD scheme.

You or your family member must be certified by a Singapore-registered doctor as someone who needs help in at least 1 daily living activity, e.g. showering, feeding, dressing and moving.

Foreign domestic worker grant

If you hire an FDW to care for a family member with a moderate disability, you may qualify for a monthly grant of $120.

For more information on the grant criteria and how to apply, you can:

Last Updated: 18 August 2016

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