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FDW Levy Singapore: Complete Guide 2025

Everything you need to know about the Foreign Domestic Worker levy. Learn about current rates, concessionary eligibility, payment methods, and how to manage your levy.

Current FDW Levy Rates (2025)

Standard Levy

$300/month

($3,600/year)

All employers without qualifying conditions

Concessionary Levy

$60/month

($720/year)

Employers with young children, elderly, or PWD

Second Helper Levy

$450/month

($5,400/year)

For employing a second FDW in the household

Savings Tip: If you qualify for concessionary levy, you save $240 per month ($2,880 per year) compared to the standard rate.

FDWL Tax Relief Has Lapsed

The Foreign Domestic Worker Levy (FDWL) Relief has lapsed from Year of Assessment (YA) 2025 onwards. This relief previously allowed eligible employers to claim tax relief of up to twice the levy paid. Employers can no longer claim this relief for YA 2025 and subsequent years.

Concessionary Levy Eligibility

You may qualify for the lower concessionary levy rate of $60/month if your household meets any of the following conditions:

Young Child

Child below 16 years old living in the household

Proof required: Birth certificate, household address proof

Elderly Family Member

Person aged 67 years or above living in the household

Proof required: NRIC showing age and address

Person with Disabilities

Family member certified with disabilities

Proof required: Letter from doctor or relevant authority

Important Notes

  • One FDW per household: Concessionary levy applies to only one helper per household, regardless of how many qualifying conditions you meet.
  • Second helper levy: If you employ a second FDW, she will be subject to the $450/month levy rate (not eligible for concessionary rate).

How to Pay FDW Levy

GIRO

Recommended

Automatic monthly deduction from bank account

Deducted on 5th of each month

AXS Station

Pay at any AXS machine islandwide

Immediate payment

Internet Banking

Bill payment through your bank portal

Immediate payment

SingPost

Pay at any post office branch

Immediate payment

How to Set Up GIRO

  1. Log in to MOM FDW eService with your Singpass
  2. Go to "Manage GIRO arrangement"
  3. Select your bank and authorize the deduction
  4. GIRO will be activated within 2-3 working days

Levy Waiver & Refund

Hospitalization Waiver

  • Helper hospitalized for 2+ consecutive days
  • Submit claim through FDW eService
  • Provide hospital admission/discharge dates
  • Levy waived for hospitalization period

Overseas Leave Waiver

  • Helper on home leave for 7+ consecutive days
  • Maximum 4 weeks waiver per year
  • Submit claim with travel dates
  • Levy waived for overseas period

Frequently Asked Questions

Frequently Asked Questions

Here are some common questions and answers

The standard FDW levy is $300 per month. The concessionary levy rate is $60 per month for eligible employers (those with young children, elderly, or persons with disabilities in the household).

You qualify for concessionary levy ($60/month) if your household has: a child below 16 years old, an elderly person aged 67 or above, or a person with disabilities. Only one helper per qualifying condition enjoys the concessionary rate.

Levy payment starts from the work permit issue date or the date your helper arrives in Singapore, whichever is later. Payment is due on the first of each month for the current month.

The most common method is GIRO (automatic deduction from your bank account on the 5th of each month). You can also pay via AXS stations, internet banking bill payment, or at any SingPost outlet.

Late payments incur a $50 late payment fee. Continued non-payment may result in work permit revocation, and you may be barred from hiring foreign workers in the future.

Levy is waived when your helper is hospitalized for at least 2 consecutive days or on overseas leave for at least 7 consecutive days (max 4 weeks per year). Submit claims through MOM FDW eService.

Levy payment stops when the work permit is cancelled or expires. MOM will automatically stop levy collection and refund any overpaid amounts within 1-2 weeks.

Apply through MOM FDW eService using your Singpass. You need to declare qualifying household members. Approval is usually immediate if you meet the criteria, and the rate applies from the next levy period.

Still have questions?

Our team is ready to help you with any specific concerns.

Contact Us

Related Resources

Maid Salary Guide

Current salary ranges by nationality and experience level.

Home Leave Guide

Entitlements, airfare costs, and levy waiver during overseas leave.

Maid Insurance

Compare insurance plans and understand MOM requirements.

Cost Calculator

Calculate total monthly cost including levy, salary, and insurance.

Need Help with Helper Employment?

We handle all administrative matters including work permit applications, levy management, and compliance requirements.