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Foreign Domestic Worker Levy Concession Extended to More Caregiving Arrangements

To better support caregiving arrangements beyond the immediate family, the Ministry of Manpower (MOM) has reviewed the qualifying criteria for the foreign domestic worker (FDW) concessionary levy. From 1 September 2019, an FDW employer can enjoy the levy concession if their FDW is employed to care for a member of their extended family or friend, who lives in the same household. Currently, levy concession is given to those whose FDW is caring for an immediate family member in the same household. This change will benefit around 1,000 existing FDW employers.

2 As per eligibility criteria for the immediate family member, the extended family member or the friend of the FDW employer who needs caregiver assistance from the FDW must also be a Singapore citizen who is any of the following eligible persons:


  • Young child below 16 years old;
  • Elderly person who is at least 67 years old; or
  • Person with disabilities (as certified by an assessor approved by the Agency for Integrated Care)

Supporting Employers who are Caregivers

3 Caregiving arrangements in Singapore have evolved over time. Beyond caring for the immediate family members, MOM recognises that Singaporeans are also caring for members of their extended family or friend who lives in the same household. The change will provide some support and relief to FDW employers with such arrangements.


Applying for Concessionary Levy

4 FDW employers who apply for a new FDW from 1 September 2019 must indicate in their FDW application that they are living with and caring for an eligible person. The levy concession will then be granted automatically.

5 Existing FDW employers who now qualify under the revised criteria should submit an application through MOM’s website from 1 September 2019, for the levy concession.

6 The FDW employer and the eligible person must have the same registered residential address.

7 The levy concession continues to be granted for one FDW per eligible person in the household and capped at two per household. More information can be found at