Categories: Helper's Rights and Regulation (SG)Hiring Preparation (SG)

Foreign Domestic Worker Levy in Singapore (2026): Rates, Concession, and Penalties Employers Need to Know

Updated 02 February 2026

Table of Contents

If you employ a migrant domestic worker (MDW) in Singapore, you must pay a monthly foreign worker levy to the government. Unlike employees in companies, MDW employers do not pay CPF contributions—instead, the levy applies for as long as the Work Permit is valid.

What is the foreign worker levy and its purpose?

The foreign worker levy (commonly called “levy”) is a pricing mechanism used to regulate the number of migrant workers in Singapore. For MDW employers, it is a standard monthly cost tied to your helper’s Work Permit

026 MDW levy rates in Singapore (monthly and daily)

MOM publishes levy rates for MDWs (with daily rates used when your helper does not cover a full calendar month). Current rates:

SG$300/month for households not eligible for a concession, and hiring one maid
SG$450/month for households not eligible for a concession, and hiring a second maid (and subsequent ones, ie. pay another $450 if you hire a third one)
SG$60/month for households eligible for a concession, and hiring one or more maid

How the daily rate works: MOM applies daily rates only when the helper does not complete a full calendar month, and the daily levy is calculated from the monthly rat

Eligibility for the Concessionary Levy Scheme

The Singapore government specifies that only households with one of the following qualities can benefit from the concessionary scheme:

has a below 16-year-old child or grandchild (Singapore Citizen) living at the same address; or
the one employing is an elderly person (Singapore Citizen / Permanent Resident, if spouse is a Singapore Citizen) aged 67 years or above; or
has an elderly parent or grandparent (Singapore Citizen / Permanent Resident, if employer or employer’s spouse is a Singapore Citizen) aged 67 years or above staying together at the same address; or
has a disability/ has a family member with a disability (Singapore Citizen) staying together at the same address.

When and how to pay the levy?

Employers must pay the levy through General Interbank Recurring Order (GIRO). You can apply for an account by completing the GIRO application form and mail it to the address specified in the form. You will then be notified by post your application result. In the meantime, you can view your application status and the start date of your levy transaction.

After your account is approved, the monthly levy will be deducted from your bank account directly on the 17th of the following month (or the next working day if it falls on a weekend or public holiday). For example, the levy for March 2020 will be deducted on 17 April 2020. With that said, you should maintain enough amount in your account before the deduction date to ensure that you can successfully pay the levy. If the transaction is unsuccessful, you may be charged an extra fee by your bank.

If you do not wish to pay through GIRO, there are other methods that you can use, though it may take the Ministry more time to process the transaction; and you must pay the levy for each month by the 14th of the following month, instead of the 17th. If you have a GIRO account already, you will have to stick with it and do not use other methods to pay as the levy will be deducted from your account regardless.

Where to view levy bills online?

Your latest levy bill is available online for your review on the 6th of each month via check and pay levy.

Penalties for not paying the levy

In case you did not 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. Your total late payment penalty will be capped at 30% of the outstanding levy.
Your helper’s Work Permit will be revoked.
You will not 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.

Practical tips for employers (to avoid levy issues)

Set GIRO early so you don’t miss deadlines during busy months.
Track household eligibility (new baby, elderly household member, caregiving needs) and confirm whether the levy concession should apply.
Calendar a quick monthly check on the 3rd working day to confirm the bill amount (especially after changes to helper count or concession eligibility).

A simple, employer-friendly next step (HelperChoice)

If you’re hiring in Singapore and want fewer surprises around Work Permit admin, timelines, and compliance basics, HelperChoice can support you through a clearer process—so you can focus on building a stable working relationship at home.

If you want, share whether you’re hiring your first helper or you already employ an MDW—then I’ll tailor a short “expected monthly cost + key due dates” checklist you can paste into your notes.