During Employment: Foreign Domestic Worker Levy

If payment is not made on time, one or more of the following measures may be taken:

1. A late payment penalty will be charged.
   
2. Existing Work Permits will be cancelled.
   
3. The employer will not be allowed to apply for new Work Permits or renew their existing workers' Work Permits.
   
4. Legal proceedings will be taken to recover the unpaid levy liability.
   
5. If you, your Partners or Directors are Sole Proprietors, Partners or Directors of other Companies, these companies will not be allowed to apply for Work Permits.
   
   

You have to inform the Central Provident Fund Board (79 Robinson Road. Singapore 068897) and the Work Pass Division (18 Havelock Road, Singapore 059764) in writing within 14 days of any change in your address.

Please submit the following documents to Work Pass Divison:

• Attach a copy of your Identity Card (stating your new address) if you are a Singapore Citizen or Singapore Permanent Resident, or documents showing your new address such as the Employment Pass; and
• Your telephone or utilities bills if you are a foreigner.
  
  

You can apply for a levy concession  for up to two FDWs if you satisfy the following conditions A, B, C or D:

(i) The employer or spouse has a child who is a Singapore Citizen below 12 years old living with him/her; or

(ii) The employer or spouse has a grandchild who is a Singapore Citizen below 12 years old living with him/her.

(i) The employer or spouse has a parent, parent-in-law, grandparent or grandparent-in-law who is a Singapore Citizen aged 65 years old or above, living with him/her at the same registered address as in the NRIC; or

(ii) 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 old or above, living with him/her at the same registered address as in the NRIC.

Condition D

From 15 September 2007, the FDW levy concession will be extended to FDW's employers with disability or who have family members with disability and require a full-time caregiver's assistance in Activities of Daily Living.

For more information on the eligibility criteria and application procedures, please visit the Disability Portal .

Please note:

For Conditions A(i) and B: - The employer is not required to apply for the levy concession as long as he/she provides the full details of all family members (living in the same household) in the Work Permit application.

For Conditions A(ii) and C(ii): - as long as the details of all family members (living in the same household) are provided in the FDW WP application, and the FDW application was made on/after 1 January 2006, the employer need not apply separately for the levy concession. But if the FDW application was made before 1 January 2006, please apply separately for the levy concession and declare the details of all family members (living in the same household) in the levy concession application.

For Condition C(i): - as long as the details of all family members (living in the same household) are provided in the FDW WP application, and the FDW application was made on/after 1 August 2004, the employer need not apply separately for the levy concession. But if the FDW application was made before 1 August 2004, please apply separately for the levy concessionand declare the details of all family members (living in the same household) in the levy concession application.

Please allow up to two weeks for the application to be processed. The outcome will be mailed to the employer.

Please note that the foreign worker levy will be reviewed annually and adjusted if necessary.