Maid Levy Singapore 2026: Rates, Waivers & Payment Guide

Everything Singapore employers need to know about the maid levy (officially the Foreign Domestic Worker levy): current rates of S$300/month standard or S$60 concessionary, who qualifies for the lower rate, how to pay via GIRO, AXS, SingPost or internet banking, and how to claim levy waivers for hospital stays and overseas leave.

· Sources: MOM (mom.gov.sg), IRAS

How Much Is the Maid Levy in Singapore? (2026)

The maid levy (officially the Foreign Domestic Worker levy) is S$300 per month at the standard rate, or S$60 per month at the concessionary rate. It is a mandatory monthly fee that Singapore employers pay to the Ministry of Manpower (MOM) for each foreign domestic worker they employ, due by the 17th of the following month. Most employers pay the maid levy by GIRO; AXS, SingPost and internet banking are also accepted.

What is the FDW Levy?

The FDW levy is a mandatory monthly tax of S$300 (or S$60 concessionary rate) that Singapore employers pay to the Ministry of Manpower (MOM) for each foreign domestic worker they employ.

Calculate Your Maid Levy

FDW Levy Calculator

Work out your monthly and yearly maid levy, including partial months. Based on MOM 2026 rates.

Concessionary applies if your household has a child under 16, a person aged 67 or older, or a person with disabilities.

31 days (full month)
Daily levy rate:S$9.86
This month:S$300.00
Annual levy:S$3,600.00

Levy is due by the 17th of each month. GIRO is the recommended payment method to avoid the late-payment fee. Full months are charged at the monthly rate; partial months are prorated daily (monthly rate x 12 / 365). Estimates only, confirm against your MOM levy bill.

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<iframe src="https://upwill.com.sg/embed/fdw-levy-calculator" width="100%" height="560" loading="lazy" style="border:1px solid #e5e7eb;border-radius:12px" title="FDW Levy Calculator"></iframe>
<p style="font:13px sans-serif">FDW Levy Calculator by <a href="https://upwill.com.sg/resources/fdw-levy">Upwill (MOM EA 24C2628)</a></p>

Current FDW Levy Rates (2026)

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.

Source: Ministry of Manpower (MOM), mom.gov.sg

FDWL Tax Relief Has Lapsed (Confirmed for 2026)

The Foreign Domestic Worker Levy (FDWL) Relief has lapsed from Year of Assessment (YA) 2025 onwards and remains unavailable in 2026. This relief previously allowed working mothers to claim tax relief of up to twice the levy paid. Employers cannot claim FDWL relief on income earned in 2024, 2025, or 2026. The MOM concessionary levy rate (S$60/month) is separate and still active.

Real-World Monthly Cost Examples (2026)

Concrete examples of total monthly levy cost based on common Singapore household scenarios. Figures are current as of May 2026 and verified against MOM's published rates.

Household TypeLevy RateMonthlyAnnual2-Year (Full Contract)
Working couple, no childrenStandardS$300S$3,600S$7,200
Family with child under 16ConcessionaryS$60S$720S$1,440
Family caring for parent aged 67+ConcessionaryS$60S$720S$1,440
Household with 2 helpers (1st)StandardS$300S$3,600S$7,200
Household with 2 helpers (2nd)Second helper rateS$450S$5,400S$10,800

Note: Levy is pro-rated daily if your helper enters or leaves Singapore mid-month. Levy waivers apply for hospital stays of 2+ consecutive days or overseas leave of 7+ consecutive days (up to 4 weeks/year).

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 17th of the following 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. Each monthly levy is then due by the 17th of the following month, and the bill is generated on the 3rd working day of the month.

The most common method is GIRO (automatic deduction from your bank account on the 17th of the following 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.

Yes. You can pay the FDW levy at any AXS station islandwide using cash, NETS, or credit card. Search for "FDW Levy" or "Ministry of Manpower" under bill payments. Have your work permit number ready. Payment is processed immediately and reflected in your MOM account within 1-2 working days. However, GIRO remains the recommended method to avoid late fees.

Yes. Singpass is only required for online levy management (checking statements, applying for concessionary rate, claiming waivers). For payment, you can use GIRO via your bank, AXS stations, SingPost branches, or internet banking, none of which require Singpass. However, we strongly recommend setting up Singpass access to manage your account efficiently.

Still have questions?

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