If you are hiring a helper for the first time, the maid levy is one of the charges that surprises Singapore families most. It is a monthly payment you make to the government, separate from your helper’s salary, and over a year it adds up quickly if your household is on the wrong rate. This guide explains the current rates, who qualifies for the lower concessionary rate, how the concession is applied, how billing and GIRO work, what late payment really costs, and when you can claim a waiver.
The good news is that many households qualify for a much lower rate, and the rules are simpler than they first look. The less good news is that a lot of what circulates online is out of date. Old figures such as $265 a month, a concession age of 65, or a due date on the 14th still turn up in forums and older articles. None of them are current.
This is the plain-English version we share with families at the start of the hiring process, checked against the Ministry of Manpower’s own pages as of October 2026. Where a rule matters, we link to the MOM page so you can confirm it yourself.
If you are still choosing a helper, our full-time helper service and our full breakdown of what it costs to hire a maid in 2026 will help you plan the whole budget before you commit.
What the levy is and why it exists
The foreign domestic worker levy, which MOM now calls the migrant domestic worker (MDW) levy, is a monthly charge that the employer pays to MOM for each helper on a Work Permit. It is not a tax on your helper and it is not part of her wages. You pay it on top of her salary, food and accommodation.
The levy is a policy tool. By putting a monthly price on employing a helper, the government manages how many foreign domestic workers are employed in Singapore. The lower concessionary rate then directs support to households with clear caregiving needs: young children, elderly family members and persons with disabilities.
A few points clear up most of the confusion:
- You owe it for as long as the Work Permit is valid. That includes months when your helper is on home leave, although you can apply for a waiver afterwards for qualifying leave (see below).
- Nationality does not change the rate. A helper from the Philippines, Indonesia, Myanmar, India or anywhere else attracts the same levy.
- The levy is not the security bond. MOM requires a $5,000 security bond for every helper except Malaysians, in the form of a banker’s or insurer’s guarantee. That is a one-off guarantee, not a monthly fee. Families sometimes blur the two, so it helps to keep them in separate mental boxes.
The levy is your cost, never your helper’s
One rule is worth stating plainly. MOM’s page on allowable salary deductions says an employer is not allowed to deduct a foreign worker’s salary to recover levy costs, and lists levy payment among the employment costs that cannot be deducted under any circumstances. Budget for the levy as your own cost from day one, and never ask your helper to contribute to it in cash or through a lower salary.
Current rates for the first, second and concessionary helper
MOM’s paying levy page sets out three rates. We checked it in October 2026, and MOM has announced no change to domestic worker levy rates for 2027.
- Normal rate, first helper: $300 a month, or $9.87 a day.
- Normal rate, second and subsequent helpers: $450 a month, or $14.80 a day.
- Concessionary rate: $60 a month, or $1.98 a day.
Over a full year the difference is large. One helper at the normal rate costs $3,600 in levy. The same helper at the concessionary rate costs $720. That is a saving of $2,880 a year, which is why it is worth checking your eligibility carefully before the first bill arrives.
Hiring a second helper
Some households, often those caring for both young children and an elderly parent, employ two helpers. The normal rate for the second helper is $450, so two helpers on normal rates cost $750 a month in levy. The concessionary rate still applies to a second helper, but each eligible person can bring the levy down for only one helper, and the concession is capped at two helpers per household. To have both helpers on $60, your household needs two eligible persons, for example a young child and a grandparent aged 67 or above.
The daily rate for part months
The daily rates apply only when your helper did not work a full calendar month, such as the month she arrives or the month her Work Permit ends. MOM calculates the daily rate as the monthly rate multiplied by 12, divided by 365, rounded up to the cent. For a first-time helper, levy starts on the 5th day of her arrival, counting the arrival date. For a helper who has worked in Singapore before, such as a transfer maid, it starts the day after arrival. Levy stops when the Work Permit is cancelled or expires.
Who qualifies for the levy concession
Your household qualifies if it includes at least one eligible person. The criteria come from MOM’s levy concession page. There are three groups.
A young Singapore Citizen child
The child must be a Singapore Citizen below 16. If you are the parent, the concession runs from the child’s birth. If you are not the parent, for example a grandparent who employs the helper and has a grandchild living in the home, it runs from the date you add the child as a household member in FDW eService.
An elderly person aged 67 or above
The age is 67, not 65 as older articles say. The concession covers you or your spouse from age 67 if you are Singapore Citizens. It also covers any other Singapore Citizen aged 67 or above if both your NRICs show the same address and the person is listed as a household member in FDW eService.
Permanent Residents qualify in set cases only. If the PR aged 67 or above is you, your spouse must be a Singapore Citizen. If the PR is your spouse, you must be a Singapore Citizen. If the PR is your or your spouse’s parent or grandparent, you or your spouse must be a Singapore Citizen, your NRIC addresses must match, and the person must be listed as a household member.
A person with disabilities
A Singapore-registered doctor must certify that the person needs help with at least one activity of daily living, such as bathing, dressing or moving around. The person must be a Singapore Citizen, or a PR with a parent, spouse or child who is a Singapore Citizen. Your NRIC addresses must match, the person must be listed as a household member in FDW eService, and you must apply to the Agency for Integrated Care (AIC) and receive its recommendation letter.
You need only one eligible person to bring one helper’s levy down to $60. You do not have to tick more than one box. If your household is looking after an older parent, our page on helpers with elderly caregiving experience explains how we match families with the right person.
How the concession is applied
There is no separate application form for the child or elderly concession. MOM applies it automatically once the criteria are met and the steps are done. In practice that means:
- Check the qualifying person meets the rules above, including citizenship and age.
- Make sure the NRIC addresses match where the rules require it. If you have moved recently, MOM’s guidance on notifying changes says Singapore Citizens and PRs must update a new residential address within 2 weeks, through ICA.
- List the person as a household member in FDW eService where required. A parent claiming for their own Singapore Citizen child does not need this step, because the concession runs from birth.
- For a person with disabilities, obtain the AIC recommendation letter after the doctor’s certification.
- Watch your next two levy bills. The lower rate appears within the next two bills and is backdated to the date you completed the steps.
If the concession has not appeared, MOM provides two checker forms: go.gov.sg/check-lc-child for a young child, and go.gov.sg/check-lc-elderly-pwd for an elderly person or a person with disabilities. MOM says you will receive the outcome and next steps by email within 2 working days.
In our experience at Femme5, the smoothest starts are the ones where families sort out the household member listing and any AIC letter before the helper arrives, so the very first bills already reflect the right rate. Our FAQ covers other questions families raise during onboarding.
The Home Caregiving Grant is separate
Families caring for someone with heavier needs often ask whether the levy concession is the only help available. It is not. AIC’s Home Caregiving Grant pays $200, $400 or $600 a month, depending on household income per person, for a Singapore Citizen or eligible PR who permanently needs help with at least three activities of daily living. It is means-tested and applied for through AIC, not MOM. MOM’s levy page still quotes an older figure of up to $400, so go by AIC’s page for the current tiers.
Common mistakes that cost families their concession
Once the concession is in place it is easy to keep, but a handful of slip-ups recur.
- Forgetting the household member listing. For grandchildren, elderly parents and persons with disabilities, the concession depends on that person being listed in FDW eService. Without it, you stay on the normal rate.
- Mismatched NRIC addresses. If an elderly parent has moved in but their NRIC still shows their old flat, the conditions are not met.
- Mixing up PR and Citizen status. Several routes require the qualifying person, or you or your spouse, to be a Singapore Citizen.
- Relying on outdated rules. A parent turning 65 does not qualify the household. The age is 67.
- Not planning for the end of the concession. The concession is tied to a qualifying person. When the youngest child turns 16, or the elderly family member moves out or passes away, the household may no longer qualify and the levy can return to $300 for the first helper.
That last one deserves a worked example, because it is the one families feel most. Say you hire a helper while your only child is 14. For the next two years you pay $60 a month. Once your child turns 16, unless someone else in the household qualifies, your levy can return to the normal rate, which is $240 more each month and $2,880 more a year. Families who know this is coming can budget for it, or check whether a grandparent living with them qualifies instead.
A simple habit helps. Each year, look at whether your qualifying person still qualifies and confirm the rate on your latest bill. If anything looks wrong, use MOM’s checker forms or ask our team for a second pair of eyes before you act.
How to pay the FDW levy each month
The levy is billed monthly in arrears. Each month’s bill is due by the 17th of the following month, or the next working day if the 17th falls on a Saturday, Sunday or public holiday. So the levy for March is collected on or around 17 April. Bills can be viewed from the 3rd working day of each month in MOM’s Check and pay foreign worker levy eService.
Setting up GIRO
MOM recommends GIRO, and so do we. The levy is deducted automatically from your bank account on the due date, so you do not have to remember to pay. MOM’s GIRO application FAQ sets out two routes:
- eGIRO: log in to MOM’s eService with Singpass, open the GIRO section and complete the application on your bank’s internet banking portal. It is processed in 3 working days, but only participating banks offer it. Check the payment limit and expiry date fields carefully, because a wrong entry can cause failed deductions.
- Paper form: if your bank does not offer eGIRO, download MOM’s GIRO form for MDW employers and post the original to MOM. Most paper applications are processed within 2 months.
- Wait for MOM’s email confirming the outcome and your first deduction date.
Paying by PayNow QR in the meantime
Until GIRO is approved, pay each bill by PayNow QR through the same eService. Generate the code, scan it in your banking app, check that the payee is the Ministry of Manpower, and confirm. The key is that payment reaches MOM by the due date.
Avoiding a failed deduction
MOM asks you to keep enough funds in the account by 6pm one working day before the deduction date. You can check whether the deduction went through in the eService 2 working days after the deduction date, or in your banking app. If you set a GIRO payment limit, keep it comfortably above your monthly levy so a part month, a second helper or a penalty does not trigger a failure.
What happens if you pay late or miss a payment
Unpaid levy is not something to leave alone. MOM’s consequences are set out on its paying levy page:
- A late payment penalty is added.
- If levy is unpaid for two consecutive months, your helper’s Work Permit is revoked the following month.
- You cannot apply for Work Permits while the levy is outstanding.
- The government may take legal action to recover unpaid levy.
How the penalty is calculated
The penalty is not a flat “1.5% a month” or “2% or $20”, as some older articles say. MOM’s penalty FAQ uses two steps. First, it works out 2% of the unpaid levy, prorated by the number of days overdue in that month. If that figure is above $20, that is the penalty. If it is below $20, the penalty is $20 or 30% of the unpaid levy, whichever is lower.
Here is an illustration. You miss a $300 bill and pay it 10 days late in a 30-day month. Step one gives 2% × $300 × 10 ÷ 30, which is $2. That is below $20, so the penalty is the lower of $20 and 30% of $300 ($90), which is $20. On a $60 concessionary bill, 30% of $60 is $18, which is lower than $20, so the penalty would be $18. The levy amount itself is small, but the penalty is proportionally heavy, and the revocation risk is the real reason to stay on top of it.
If the Work Permit has already been revoked
MOM’s reinstatement FAQ explains the route back. You must pay all salary owed to your helper and settle the overdue levy, wait 1 to 2 days for the payment to register, then request reinstatement in FDW eService and pay a $35 fee. Levy for the period the permit was revoked is added to later bills. It is far easier to avoid this than to fix it.
Levy waivers for home leave, hospitalisation and other cases
You do not always pay the full levy for months your helper is away. MOM’s levy waiver page covers several situations.
- Overseas leave: at least 7 consecutive days, capped at 60 calendar days per calendar year. No documents are needed.
- Hospitalisation leave: issued by a Singapore-registered doctor at a local medical institution, also capped at 60 calendar days per calendar year. The medical certificate must show her name, FIN, the leave period, the clinic or hospital, the doctor’s name and the MC number.
- Other cases: police or embassy custody (with a letter), death (with the death certificate), and a helper who did not return from leave, once the Work Permit has been cancelled.
The waiver is claimed after the fact. You keep paying the levy as normal while she is away, then apply through the “Check and pay foreign worker levy” eService from the 1st of the month after you receive the bill, and within one year of that bill. Processing usually takes 12 working days, and the waived amount is credited against your next bill.
For example, if your helper flies home for two weeks over Christmas, you pay December’s bill in January as usual, then apply for the waiver from February. The credit appears on a later bill. Keep a note of her travel dates so the application takes a couple of minutes.
Frequently Asked Questions
How much is the maid levy in Singapore in 2026?
The levy is $300 a month for the first helper, $450 a month for the second and subsequent helpers, and $60 a month at the concessionary rate, according to MOM’s paying levy page checked in October 2026, with no change announced for 2027.
Is the levy the same for every nationality?
Yes, the levy does not depend on your helper’s nationality, so a Filipino, Indonesian, Myanmar or Mizoram helper attracts the same rate, and the $5,000 security bond is also required for all nationalities except Malaysians.
Do I need to apply for the levy concession?
Not for a young child or elderly person: MOM applies it automatically once the criteria are met and the person is listed as a household member in FDW eService where required, while the disability route also needs an AIC recommendation letter.
Can I deduct the levy from my helper’s salary?
No, MOM does not allow employers to deduct a foreign worker’s salary to recover levy costs, so the levy is always the employer’s own cost on top of her salary, food and accommodation.
When is the levy due and how do I pay it?
Each month’s levy is due by the 17th of the following month, or the next working day, and is best paid by GIRO, with PayNow QR available through MOM’s levy eService while your GIRO application is being processed.
Conclusion
For most families the levy comes down to three habits: get on the right rate from the start, set up GIRO with a buffer in the account, and check once a year that your qualifying person still qualifies. Add a reminder to claim waivers after long home leave or a hospital stay, and the levy becomes a quiet line item rather than a worry.
The rules do change, so when in doubt, MOM’s levy pages are the final word. If you would like help working out which rate applies to your household before you hire, we are glad to walk you through it alongside the rest of the insurance and other costs.
Getting the levy right from the first bill is one of the easiest ways to keep the cost of a helper predictable. You can get in touch with the Femme5 team to discuss your family’s needs, read more about how we work with employers, or explore what a good placement looks like.
The Femme5 Team
Maid placement specialists, Femme5 Maid Agency
Our consultants work with Singaporean and expatriate families on helper matching, contracts and MOM compliance, and we verify the regulatory guidance in our articles directly against the Ministry of Manpower’s published requirements.
