FAQs
You can claim tax relief if you:
- Are a married woman and has elected for a separate assessment
- Are married and your spouse is not residing in Singapore
- Are separated or divorced or widowed and living with your unmarried child for whom you can claim child relief
The relief is double the amount of the paid levy for a single (one) maid. It can only be set off against the earned income of the wife. Single taxpayers are not eligible for this relief. You can receive the relief even if it is paid for by your husband.
Concession levy rate of $120 per month is only applicable to any of the schemes below:
- Young child/grandchild scheme: A household that has a child/grandchild who is a Singapore Citizen below 12 years old
- Aged person scheme: A household that has an elderly (Employer/Spouse/Parent/ parent-in-law/grandparent/grandparent-in-law) who is a Singapore Citizen aged 65 years old or above
- Persons with disabilities scheme: A household that has a person with disability
However, application is subjected to MOM approval.
A Foreign Domestic Worker (FDW) levy is $265 at a normal rate and $120 at a concession rate. It is payable every month through the use of GIRO, if the employer fails to maintain payment of the levy, the FDW’s Work Permit will be cancelled. The levy is to be paid within 14 days. Levy charges are payable one day after they touch down in Singapore, but if they are first time FDWs the levy will begin on the 4th day after the helper arrives in Singapore.
As per MOM (Ministry of Manpower) regulation, an employer needs to pay the maids levy, which is a kind of monthly tax, paid to government on every single foreign domestic worker employed in republic of Singapore.
Yes, the employer has to bear the full cost of medical care for the helper, which is inclusive of hospitalization. Hence, it is advisable that you purchase insurance coverage for hospitalization expenses for your helper. It may be inclusive in the personal accident insurance coverage, dependent on your chosen options.
Within two weeks of your helper’s arrival to Singapore, they are required to undergo a medical examination by a licensed practitioner within Singapore, to certify that they are fit to carry out their duties. From there, the domestic helper is required to attend six-monthly medical checkups and screenings for VDRL, pregnancy and HIV.
Yes, you may. Dependent on the insurance policy you have various options to not make the deposit, but you may still incur a fine of $5000 if you fail to repatriate the helper for any reason required by the Law of Singapore.
It is a $5000 security deposit to the Work Permit Department within the Ministry Of Manpower (MOM) which will be held until the helper is repatriated. The employer is solely responsible for the repatriation of the domestic helper. However, if the domestic helper is not repatriated by the time their work permit expires, the security deposit is at risk of being lost.
Transfer maids refer to those maids who have are currently staying in Singapore. Most of them are from another employer’s and they are seeking a new employer for various reasons such as the expiry of 2 years contract or employers discontinuing the service of maid, etc. They can be interviewed in person.
New Maids refer to those maids who are currently not staying in Singapore. Even if they have worked in Singapore or other countries, they are still classified as “New Maids” as long as they are currently not in Singapore.
Ministry of Manpower (MOM) needs following set of documents in order:
- A letter to MOM for terminating maid’s services and repatriating her.
- A ticket to the maid’s country of origin.
- Maid’s passport copy.
- Maid’s work permit card.
For Local Employer:
- Identity Card (as well as those of members of his household)
- Proof of income in the form of Notice of Assessment (and that of the spouse if applicable) or his authority to the Ministry of Manpower to verify his income (and his spouse’s if applicable) with the Internal Revenue Authority; or if he has recently returned after an extended absence, a letter by an officer of the company he is attached to showing:
- His position in the company
- His monthly income
- The date employment commences If Notice of Assessment is not available and the Employer has not paid income tax in the current or previous year:
- his income tax assessment if he was working abroad
- and a statement from CPF showing his contribution for the last 3 months, if applicable.
For Expatriate Employer:
- Passport Copy- of self and members of the family
- Employment pass and dependent pass of family members living with him/her
Yes, the employer has to pay for the repatriation.
Can I employ a FDW on part-time basis?
No. According to MOM regulation, part-time employment of FDWs are not allowed.
What are the obligations of the employer to the Maid?
The employer is responsible for following as per MOM regulations:
- To pay her salary on a timely basis.
- To provide adequate food and suitable.
- To provide medical care (includes hospitalization).
- To provide a safe working environment.
- To give her the respect.
- To treat her as a human being.
- Agency Fee
- Settling -In Programme
- Work Permit Application
- Work Permit Issuance
- FDW Levy
- Security deposit
- Medical Insurance Coverage
- Personal Accident Insurance