Singapore Maid Levy: Rates, Concession, and How to Pay
Current MOM maid levy rates for 2026, who qualifies for the S$60 MDW levy concession, how GIRO billing works, late penalties, and levy waivers.
Helpers Philippines

Direct answer: The maid levy in Singapore is S$300 a month for your first migrant domestic worker and S$450 a month for each additional helper. If your household includes a Singapore citizen child below 16, an eligible person aged 67 or above, or an eligible person with disabilities, the concessionary rate is S$60 a month. MOM bills the levy monthly and collects it on the 17th of the following month, usually by GIRO. These rates were checked on the Ministry of Manpower levy page on 16 October 2026.
This page covers the levy only. For the full monthly budget, including salary, insurance, the security bond, and agency fees, see the Singapore domestic helper cost and hiring guide.
The Ministry of Manpower (MOM) now uses the term migrant domestic worker, or MDW. Older pages and many families still say foreign domestic worker, FDW, domestic helper, or maid. The levy is the same charge under every name, whether you search for the FDW levy or the levy for a maid in Singapore. It is a monthly fee the employer pays to the government for each helper on a valid Work Permit. MOM's levy FAQ says the Employment of Foreign Manpower Act bars employers from recovering the levy from their workers, so you cannot deduct it from the helper's salary.
Current maid levy rates in Singapore
MOM sets three monthly rates. The daily rate applies only when a helper does not complete a full calendar month, such as the month she arrives or the month her Work Permit ends.
| Levy type | Monthly rate | Daily rate | Who pays this rate |
|---|---|---|---|
| Normal, first helper | S$300 | S$9.87 | A household with one helper and no eligible person |
| Normal, subsequent helper | S$450 | S$14.80 | Each additional helper in a household without an eligible person |
| Concessionary | S$60 | S$1.98 | One helper per eligible person, up to two helpers per household |
MOM calculates the daily rate as the monthly rate multiplied by 12, divided by 365, and rounded up to the nearest cent. The current S$300 and S$450 normal rates took effect on 1 April 2019, when the government raised them from S$265 under Budget 2018. The S$60 concessionary rate did not change at that time. You can read the rate change in the Budget 2018 levy annex.
The MOM paying levy page is the source to check before you budget. MOM can adjust your rate during a month, and the change takes effect immediately.
Who qualifies for the MDW levy concession
The concession is not a general discount for every family that hires a helper. It applies when a specific eligible person lives in your household. MOM grants one concession per eligible person, and no household can hold more than two. A second concessionary helper needs a second eligible person.
A young child
The child must be a Singapore citizen below 16.
- If you are the parent, the concession starts on the child's birth date.
- If you are not the parent, for example a grandparent who employs the helper, the concession starts on the date you add the child as a household member in MOM's FDW eService.
- If the child recently became a citizen, MOM says records update within a month and the concession follows automatically.
The concession for a child ends when the child turns 16.
An older person aged 67 or above
For a Singapore citizen aged 67 or above, the concession starts on the 67th birthday if the person is you or your spouse. For another relative, such as a parent, it starts when that person's NRIC shows the same address as yours and you list the person as a household member in the FDW eService.
Permanent residents aged 67 or above can also qualify, with conditions:
- You, if your spouse is a Singapore citizen.
- Your spouse, if you are a Singapore citizen.
- Your parents, your spouse's parents, or grandparents, if you or your spouse is a Singapore citizen, the NRIC addresses match, and the person is listed as a household member.
Budget 2018 raised this age from 65 to 67. Households that already had the concession for a person aged 65 or 66 at that time kept it.
A person with disabilities
A person with disabilities qualifies when a Singapore-registered doctor or another approved assessor certifies that the person needs help with at least one activity of daily living. MOM lists washing, feeding, dressing, mobility, transferring, and toileting.
The person must be a Singapore citizen, or a permanent resident with a parent, spouse, or child who is a Singapore citizen. The person must also live at the same address as the employer, be listed as a household member, and not live in a nursing home or similar long-term care institution.
This route runs through the Agency for Integrated Care (AIC). AIC's scheme covers people aged 16 to 66, because children below 16 and adults aged 67 or above already qualify under the other two categories.
Who does not qualify
A family with two working adults and no eligible person pays the normal rate, even if the helper does a lot of childcare for a child aged 16 or above. A Singapore permanent resident aged 67 with no Singapore citizen spouse or child also falls outside the elderly category. MOM says the concession can stop when the eligible person dies, moves out, loses Singapore citizenship, or turns 16 in the case of a child.
How to apply for the levy concession
The process depends on the category. Read MOM's levy concession page for the current forms.
- Check the household record. Log in to the FDW eService and confirm that every eligible person is listed as a household member. For anyone other than your own child or spouse, check that their NRIC address matches yours.
- For a child or older person, wait for the automatic grant. MOM grants the concession once the criteria are met and the steps are done. You do not file a separate application.
- For a person with disabilities, apply to AIC. MOM must first approve you to hire the helper. Then get a Functional Assessment Report from an approved assessor and apply through AIC's eFASS portal with Singpass, or by hard copy. AIC reviews the application and recommends it to MOM, which makes the final decision. AIC says it informs applicants by mail within four weeks of review. Assessment fees vary by healthcare provider. Details are on the AIC MDW levy concession page.
- Check your next two levy bills. MOM says the lower rate and any backdated adjustment should appear within your next two bills, backdated to when you completed the steps.
- If the concession is missing, use the MOM check form. MOM links separate forms for a child and for an older person or person with disabilities on the concession page. It says it replies by email within two working days.
If someone in your family needs permanent help with three or more activities of daily living, ask AIC about the Home Caregiving Grant. MOM lists it as a separate monthly grant of up to S$400 for families who hire a helper to care for that person. It does not replace the levy concession.
When the levy starts and stops
The levy runs for as long as the Work Permit is valid. It is not tied to the days the helper works.
When a new helper arrives
- First-time helper: the levy starts on the 5th day of her arrival, counting the arrival date. MOM's first-time helper criteria page defines who counts.
- Other helpers: the levy starts the day after she arrives.
During a transfer
If your helper is moving to a new employer, you pay the levy until the date the new employer issues the new Work Permit. MOM then cancels your permit automatically and your levy billing stops. The MOM transfer page sets out the steps and deadlines.
Sending the helper back to an employment agency does not stop the levy. MOM's FAQ says you must pay levy until the date she is transferred to her new employer, even while she waits at the agency. Agree in writing with the agency who covers those weeks before you return the helper. If you are comparing agency and transfer routes, see the Singapore maid agency and transfer comparison.
If you are the new employer taking on a transfer maid, MOM's pages do not state a separate start-date rule for your levy. Check your first bill in the Check and Pay Levy e-service to see the start date MOM has applied.
When the employment ends
You must cancel the Work Permit within one week after the helper's last day of work. MOM charges the levy until one day before the cancellation date. A helper who has stopped working but whose permit is still active still costs you levy, so cancel promptly once the last day and salary are settled. The MOM cancellation page also covers the air ticket and departure rules.
Home leave, hospital stays, and other levy waivers
Home leave does not pause the levy by itself. MOM calls it overseas leave, and you can apply for a levy waiver in these cases:
| Situation | Condition | Documents |
|---|---|---|
| Overseas leave | At least 7 consecutive days, up to 60 calendar days a calendar year | None |
| Helper failed to return from leave | Cancel the Work Permit first if it is still valid | None listed |
| Hospitalisation leave | Up to 60 calendar days a calendar year, from a local medical institution | Medical certificate with name, FIN, dates, doctor, MC number |
| Police or embassy custody | For the custody period | Letter from that organisation |
| Death of the helper | From the date of death | Death certificate |
You can apply from the 1st of the month after you receive the levy bill, and you must apply within one year of that bill. MOM processes requests within 12 working days. An approved waiver is credited to your levy account and offsets the next bill. Unused credit carries forward. The MOM levy waiver page has the full rules.
How maid levy payment works
MOM sends one levy bill a month covering all your helpers. You can view it online from the 3rd working day of each month. MOM also posts a paper bill in some cases, for example when you have no GIRO or the amount changed from the previous month.
Due date
Each month's levy is due on the 17th of the following month. If the 17th falls on a weekend or public holiday, the due date moves to the next working day. MOM's own example is the May 2024 bill, which was due on 17 June 2024. The exact date is printed on your bill.
How to pay maid levy by GIRO
GIRO is MOM's recommended method.
- Log in to the Check and Pay Levy e-service with Singpass. MDW employers do not need a separate account.
- Apply for eGIRO under the GIRO section, then complete the authorisation on your bank's internet banking portal. MOM says eGIRO takes 3 working days.
- If your bank does not offer eGIRO, mail the paper GIRO form to MOM's Levy GIRO Team. MOM says this takes up to two months in most cases.
- Pay any bills that fall due before GIRO starts with PayNow QR. MOM emails you the first deduction date.
On the deduction date, MOM takes the full amount from your account. Keep enough money in the account by 6pm on the working day before. Set your GIRO limit above your usual bill, because a rate change or penalty can push the amount up. Check the deduction status two working days later in the e-service or with your bank. The steps are in MOM's GIRO application FAQ.
Paying without GIRO
Generate a PayNow QR code in the Check and Pay Levy e-service and pay from your banking app. A sponsor or family member can help pay, but must first apply to act on your behalf. The e-service is down for maintenance every Wednesday from 9pm to 10pm.
Late payment penalties and unpaid levy
A failed GIRO deduction or a missed PayNow payment triggers a penalty. MOM uses a two-step calculation, published in its levy penalty FAQ.
- Work out 2% × 1/A × B × C for each month, where A is the number of days in the month, B is the unpaid levy, and C is the number of days overdue in that month.
- If the total is more than S$20, that is the penalty. If it is less than S$20, the penalty is S$20 or 30% of the unpaid levy, whichever is lower.
In practice, a short delay on a normal S$300 bill usually costs the S$20 minimum. MOM's own example is a S$300 January 2024 levy paid in early March 2024. The step-one total was S$6.77, so the penalty was S$20.
MOM says it generally does not waive penalty charges unless there are exceptional circumstances. To ask, pay the outstanding levy first, then apply through myMOM within one year of the bill.
The bigger risk is leaving the levy unpaid. MOM says that if you miss two consecutive months, it revokes the helper's Work Permit the following month. You also cannot apply for new Work Permits while levy is outstanding, and MOM may take legal action to recover the debt.
Worked monthly levy examples
These examples use only MOM's published rates and its daily-rate method. They leave out salary and other costs, which belong in the full cost guide linked at the top of this page.
- One helper, no eligible person, full month. S$300.
- Two helpers, no eligible person, full month. S$300 + S$450 = S$750.
- One helper caring for a Singapore citizen child aged 4, full month. S$60. Over a full year that is S$720, against S$3,600 at the normal rate.
- Two helpers, with a Singapore citizen child below 16 and a Singapore citizen parent aged 70 in the household, full month. Two eligible persons cover two concessions: S$60 + S$60 = S$120.
- First-time helper arriving on 1 November, normal rate. The levy starts on 5 November. November has 30 days, so 26 days × S$9.87 = S$256.62. At the concessionary rate, the same period is 26 × S$1.98 = S$51.48.
- Waiver for half a month of overseas leave. MOM's example is a waiver from 1 to 15 September at S$300. Levy payable is 15 days × S$9.87 = S$148.05, so MOM waives S$151.95.
- Work Permit cancelled on 20 December, normal rate. MOM charges until 19 December: 19 days × S$9.87 = S$187.53.
Your bill may differ if MOM applies an adjustment from an earlier month, a backdated concession, or a penalty. Check each line in the e-service.
Common maid levy mistakes
- Assuming the concession is automatic for every family. It depends on an eligible person in the household. A child aged 16 does not qualify, and neither does a new claim for a parent aged 65.
- Not adding the eligible person as a household member. For anyone other than your own child or spouse, MOM needs the household member record and matching NRIC addresses. Without them, you pay S$300.
- Expecting a third concession. The cap is two concessionary helpers per household, even with three eligible people.
- Returning the helper to the agency and stopping payment. The levy continues until the transfer completes.
- Delaying the Work Permit cancellation. Levy runs until one day before cancellation, so every day of delay costs you.
- Missing the waiver window for home leave. Overseas leave of 7 days or more qualifies, but only if you apply within one year of the bill.
- Setting a GIRO limit equal to the normal bill. A rate change or penalty makes the deduction fail. Set a higher limit and keep the funds in by 6pm the working day before.
- Ignoring a failed deduction. Two consecutive unpaid months leads MOM to revoke the Work Permit.
- Passing the levy to the helper. The levy is the employer's cost. MOM can fine or jail an employer who recovers it from the worker's salary.
Families planning a new hire can browse more family guides or the Singapore page for the hiring route Helpers supports. Helpers is a marketplace that connects families and helpers. It is not a Singapore employment agency, and it does not handle MOM applications, levy, or payroll.
Frequently Asked Questions
How much is the maid levy in Singapore in 2026?
MOM lists a normal levy of S$300 a month for the first migrant domestic worker and S$450 a month for each subsequent helper. Households that qualify for the levy concession pay S$60 a month. These rates were checked on the MOM levy page on 16 October 2026.
Who qualifies for the MDW levy concession?
A household qualifies when it includes an eligible person: a Singapore citizen child below 16, a Singapore citizen aged 67 or above, certain permanent residents aged 67 or above with a Singapore citizen spouse or child, or a person with disabilities recommended by AIC. The concession covers one helper per eligible person, up to two helpers per household.
How do I apply for the maid levy concession?
For a child or an older person, MOM grants the concession automatically once the person is registered as a household member in the FDW eService and the NRIC addresses match. For a person with disabilities, you apply to AIC, which reviews the application and recommends it to MOM. If the lower rate does not appear within two levy bills, submit the MOM check form.
How do I pay the maid levy?
Pay through GIRO, which MOM deducts on the 17th of the month after the levy month, or the next working day. Without GIRO, pay with PayNow QR through the Check and Pay Levy e-service using Singpass. Keep enough money in the account by 6pm on the working day before the deduction.
Do I pay levy when my helper goes home on leave?
The levy continues while the Work Permit is valid, but you can apply for a waiver if the helper is on overseas leave for at least 7 consecutive days, up to 60 days in a calendar year. Apply from the 1st of the month after you receive the levy bill and within one year of that bill.
A practical next step for Singapore families
Open the Check and Pay Levy e-service and look at your latest bill. Confirm the rate on each helper, check that every eligible person is listed in the FDW eService, and set up GIRO with a limit above your usual amount. If you plan home leave for your helper, note the dates now so you can claim the waiver after the bill arrives.
If you are still planning a hire, create a family account and use the Singapore market page to compare helper profiles against the levy and budget you have worked out.
Sources checked for this guide
- Paying levy for a migrant domestic worker (Singapore Ministry of Manpower; accessed 2026-10-16)
- Levy concession for a migrant domestic worker (Singapore Ministry of Manpower; accessed 2026-10-16)
- Budget 2018 Annex C-3: Changes to foreign domestic worker levy (Singapore Ministry of Finance; accessed 2026-10-16)
- Apply for levy waiver for a migrant domestic worker (Singapore Ministry of Manpower; accessed 2026-10-16)
- How are levy penalty charges calculated? (Singapore Ministry of Manpower; accessed 2026-10-16)
- How do I apply for GIRO for my levy payment? (Singapore Ministry of Manpower; accessed 2026-10-16)
- Check and pay foreign worker levy (Singapore Ministry of Manpower; accessed 2026-10-16)
- Transfer a migrant domestic worker to a new employer (Singapore Ministry of Manpower; accessed 2026-10-16)
- Do I still need to pay levy after sending my helper back to the agency for transfer? (Singapore Ministry of Manpower; accessed 2026-10-16)
- Cancel a Work Permit for a migrant domestic worker (Singapore Ministry of Manpower; accessed 2026-10-16)
- Can employers pass on the foreign worker levy costs to their foreign workers? (Singapore Ministry of Manpower; accessed 2026-10-16)
- Migrant Domestic Worker (MDW) Levy Concession for persons with disabilities (Agency for Integrated Care; accessed 2026-10-16)
Last editorial review: 2026-10-16. Sources and regulated claims can change; confirm the current position before acting.
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