Every employer need to pay a levy for your maid every month using GIRO. This article will help you to 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 foreigners in Singapore.
As an employer, you don’t have to pay Central Provident Fund (CPF) contributions for your maid. However, you must pay a monthly levy for her.
For first-time maids, the levy will begin on the 5th day of their arrival (including the arrival date). Otherwise, the levy will begin the next day after the maid arrives.
The levy ends when the Work Permit is cancelled or expires.
Levy rate
The levy rate for maids is as follows:
| Type of levy | Monthly rate | Daily rate |
| Normal (1st maid) | $300 | $9.87 |
| Normal (Subsequent maids) | $450 | $14.80 |
| Concesisonary | $60 | $1.98 |
Source: MOM Website
Note:
- The daily levy rate only applies to maids 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.
- When you are no longer eligible for levy concession or your number of maids changes, the levy rate may be adjusted. The new rate take effect immediately.
When and how to pay levy
You must pay the levy using General Interbank Recurring Order (GIRO).
If you do not have a GIROP account, you can submit an application to MOM.
| After GIRO is approved |
|
| If you need to pay levy using other methods | You must pay the levy for each month by the 17th of the following month. |
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.
You will receive the printed levy bill on the following month if:
- You have not set up a GIRO account.
- Your GIRO account has changed.
- The amount payable is different from the earlier month.
Penalties if you do not pay levy
If you do 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.