Singapore Foreign domestic worker (FDW) levy
You must pay a monthly levy for your foreign domestic worker (FDW). You may also qualify for a levy concession and apply for a levy waiver in certain situations.
Paying levy for a foreign domestic worker in Singapore
You will have to pay a levy for your foreign domestic worker (FDW) every month using GIRO. Find out the levy rates and how to pay and view your levy bills.
What is the foreign worker levy
The foreign worker levy, commonly known as “levy”, is a pricing mechanism to regulate the number of foreign workers in Singapore.
As an employer, you don’t have to pay Central Provident Fund (CPF) contributions for your helper. However, you must pay a monthly levy for her.
If your helper is a first-time FDW, the levy will begin on the 5th day of her arrival(including the arrival date). Otherwise, the levy will begin the next day after she arrives.
The levy ends when the Work Permit is cancelled or expires.
Levy rate
From 01-April-2019, the levy rate for FDWs is as follows:
Type of levy | Monthly rate | Daily rate |
Normal (1st FDW) |
$300 | $9.87 |
Normal (2nd FDW) |
$450 | $14.80 |
Concessionary |
$60 | $1.98 |
For more information, refer to the FAQs on changes to the FDW levy framework at www.mom.gov.sg
Note:
- Daily levy rate applies only to workers who did not complete a full calendar month. The daily levy rate is calculated as follows: (Monthly levy rate x 12) / 365 = rounding up to the nearest cent.
- The concessionary rate applies to families with a young child, elderly member or person with disability. Find out if you qualify for levy concession.
When and how to pay the levy
You must pay the levy via General Interbank Recurring Order (GIRO).
If you don’t have a GIRO account, apply for one using the GIRO application form. MOM will notify you of the outcome by post.
You can check your application status and start date of your GIRO deduction one month after your GIRO application.
After GIRO is approved |
The levy for January 2017 will be deducted on 17 February 2017. |
If you need to pay levy using other methods |
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View levy bills online
You can view your latest levy bill on the 6th of every month using Check and pay levy. You can log in using your SingPass.
Penalties for not paying levy
If you don’t pay the full levy on time, you may face the following penalties:
- You will be charged a late payment penalty of 2% per month or $20, whichever is higher, for late payment.
- Your helper’s Work Permit will be revoked.
- You won’t be allowed to apply for or issue a new Work Permit, or renew an existing Work Permit.
- You may face legal action to recover the unpaid levy.
Please refer to MOM website at www.mom.gov.sg or www.cpf.gov.sg for more detailed information and up-to-date guidelines with regulations.