The levy bill for your helper arrives every month, and the amount on it depends on three things: how many helpers you employ, whether your household qualifies for a concession, and whether she was away for part of the month.
Most employers pay S$300 without checking the other two. Some are paying more than they need to.
Here is how the maid levy actually works in Singapore, based on MOM's current rules.
The Levy Rates at a Glance
| Your situation | Monthly levy |
|---|---|
| First helper, no concession | S$300 |
| Second and subsequent helpers, no concession | S$450 |
| Helper eligible for the concessionary rate | S$60 |
That difference is S$240 a month for a first helper, or S$2,880 a year. So the most useful question is the next one.
Do You Qualify for the S$60 Concession?
Your household can get the concessionary rate if your helper is there because of someone who needs care. There are three routes.
A young child
- A Singapore citizen child below 16 years old living in your household.
- If you are the child's parent, the concession applies automatically from the date the child is born.
- If you are not the parent, for example a grandparent employing the helper, you add the child as a household member in MOM's FDW eService.
An elderly person aged 67 or above
- If you or your spouse are a Singapore citizen aged 67 or above, the concession applies automatically.
- For other elderly Singapore citizens, such as your parents, their NRIC address must match yours and you list them as household members in the FDW eService.
- Permanent residents aged 67 or above can also qualify, but only in certain combinations with a Singapore citizen spouse or family member. Check MOM's concession page for your exact case.
A person with disabilities
All of these must apply:
- A Singapore-registered doctor certifies that they need help with at least one activity of daily living
- They are a Singapore citizen, or a permanent resident with a Singapore citizen parent, spouse or child
- Their NRIC address matches yours, and they are listed as a household member in the FDW eService
- You have a recommendation letter from the Agency for Integrated Care (AIC)
The limits
- One helper per eligible person.
- A maximum of two helpers per household on the concessionary rate.
When the Concession Stops
This is the part that catches employers out. The concession ends when the reason for it ends, for example when:
- The child or grandchild turns 16
- The person needing care moves out or passes away
- The person is no longer a Singapore citizen
The normal rate applies from the date the condition changed, not from the next billing cycle. If your youngest child is approaching 16, expect the levy to rise from S$60 to S$300 from their birthday.
Paying the Levy
- How: GIRO, or PayNow QR code.
- When the bill is ready: you can view it online from the 3rd working day of each month.
- When it is due: by the 17th of the following month, or the next working day if that falls on a weekend or public holiday.
GIRO is the simplest option. It removes the one thing that turns a routine bill into a problem, which is forgetting.
What Happens If You Pay Late
A penalty is charged for each late month. MOM calculates it as 2% of the unpaid levy, pro-rated by the number of days it is overdue. If that works out to less than S$20, the penalty is S$20 or 30% of the unpaid levy, whichever is less.
In MOM's own example, a S$300 levy paid about two weeks late produced a penalty of S$20.
Two missed months is serious. If you miss levy payments for two consecutive months:
- Your helper's Work Permit is revoked the following month
- You cannot apply for Work Permits
- You may face legal action to recover the unpaid levy
Getting Levy Back: Waivers
You can get the levy waived for certain periods when your helper is not working for you. The credit goes to your levy account and offsets your next bill.
| Situation | Conditions | Documents |
|---|---|---|
| Overseas leave | At least 7 consecutive days away, up to 60 calendar days per calendar year | None |
| Hospitalisation leave | Issued by a Singapore-registered doctor from a local medical institution, up to 60 calendar days per calendar year | Medical certificate with her name, FIN, hospitalisation period, clinic or hospital, doctor's name and MC number |
| Police or embassy custody | For the period of custody | Letter from the organisation stating the period |
| Death | — | Death certificate |
How and when to apply
- Apply through MOM's "Check and pay levy" eService.
- You can apply from the 1st of the month after you receive the levy bill, and within 1 year of that bill.
- MOM processes it within 12 working days, sometimes longer if more information is needed.
Home leave is where most employers leave money on the table. If your helper goes home for two weeks, that is roughly S$140 at the S$300 rate. MOM calculates the exact credit. Plan leave of at least 7 consecutive days if you want it to qualify, and note her travel dates so the claim is easy later.
When the Levy Stops
The levy ends when the Work Permit is cancelled or expires.
If you are transferring your helper to a new employer, you keep paying until the transfer is finalised. If she is going home, the levy stops once the permit is cancelled.
A Quick Checklist
| Check | Why it matters |
|---|---|
| Does anyone in your household qualify for S$60? | S$2,880 a year difference |
| Is the eligible person listed in the FDW eService? | Only parents of the child and elderly employers or spouses are automatic |
| Is a child turning 16 soon? | The rate rises from that date |
| Is GIRO set up? | Avoids penalties and permit revocation |
| Was she away 7 or more days in a row? | You can claim a waiver within 1 year |
Frequently Asked Questions
How much is the maid levy in Singapore?
S$300 a month for your first helper, S$450 a month for each additional helper, or S$60 a month if your household qualifies for the concessionary rate.
Who qualifies for the S$60 maid levy concession?
Households with a Singapore citizen child below 16, a Singapore citizen aged 67 or above, or a person with disabilities who meets MOM's certification conditions. Some permanent residents aged 67 or above also qualify in certain combinations with a Singapore citizen family member. The limit is one helper per eligible person and two per household.
When does the levy concession end?
When the condition behind it ends, such as a child turning 16 or the person needing care moving out. The normal rate applies from the date the condition changed.
What happens if I pay the maid levy late?
A late payment penalty is charged for each late month, at least S$20 or 30% of the unpaid levy, whichever is less. If you miss two consecutive months, your helper's Work Permit is revoked the following month and you cannot apply for Work Permits.
Can I get the levy back when my helper goes home on leave?
Yes, if she is overseas for at least 7 consecutive days, up to 60 calendar days a year. Apply through MOM's "Check and pay levy" eService from the 1st of the month after the levy bill, and within 1 year of it.
Do I still pay the levy after my helper leaves?
The levy ends when the Work Permit is cancelled or expires. For a transfer, you pay until the transfer to the new employer is finalised.
How HelperMate Helps
The levy itself is simple once GIRO is set up. What goes wrong is everything around it: a Work Permit renewal that slips, a 6-monthly medical that is missed, or a home leave nobody wrote down. HelperMate keeps MOM deadlines like Work Permit renewal, the 6-monthly medical and passport expiry in one place with reminders, alongside salary and expense records both of you can see.