Singapore MDW Maid Levy & Employer Guide 2026

Statutory Overview & Government Framework

Employing a Migrant Domestic Worker (MDW), formerly commonly called a Foreign Domestic Worker (FDW), is regulated by the Ministry of Manpower (MOM) under Singapore's foreign-manpower framework. Employers must meet MOM's employer requirements, pay a monthly foreign-worker levy, purchase the required security bond and insurance, provide proper accommodation, food and medical care, pay the declared salary on time, provide weekly rest days and comply with medical-screening requirements. In 2026, the normal levy is **S$300 per month for the first MDW and S$450 per month for subsequent MDWs**, while the concessionary levy is **S$60 per month** for households that meet MOM's caregiving-related concession criteria. The S$60 concession is not based on a household-income threshold. It generally applies where an eligible Singapore Citizen child below 16, qualifying elderly person aged 67 or above, or qualifying person with disabilities lives in the household, and one eligible person supports concession for one helper, capped at two concessionary helpers per household. The employer must also buy a **S$5,000 security bond for each non-Malaysian helper**, medical insurance with at least **S$60,000 annual inpatient and day-surgery coverage**, and Personal Accident Insurance with at least **S$60,000 assured sum**. First-time employers must complete the three-hour Employer Orientation Programme (EOP) at least two working days before submitting the Work Permit application. Since 2023, every MDW is entitled to one rest day per week, with at least one full rest day each month that cannot be compensated away. The former Foreign Domestic Worker Levy Relief was discontinued from **Year of Assessment 2025**, so it should not be advertised as an available 2026 tax relief.

1. 2026 MDW Levy Rates: S$300, S$450 and S$60

MOM requires employers to pay a monthly **Foreign Worker Levy** for each Migrant Domestic Worker. The levy is a policy mechanism used to regulate the number of foreign workers in Singapore; it is not a contribution to the worker's CPF account. Employers do **not** pay CPF contributions for their MDW, but they must pay the monthly levy while the Work Permit remains in force.

For 2026, the normal levy is **S$300 per month for the first MDW** and **S$450 per month for subsequent MDWs**. The concessionary levy is **S$60 per month** where the household qualifies for MOM's caregiving-related levy concession. If the MDW does not complete a full calendar month, MOM uses a daily levy rate: **S$9.87** for the normal first-helper rate, **S$14.80** for subsequent helpers and **S$1.98** for concessionary levy.

The levy begins on the fifth day of arrival, including the arrival date, for first-time helpers. For other helpers, it generally begins on the day after arrival. The levy ends when the Work Permit is cancelled or expires. When the employer's concession status or number of helpers changes, MOM can adjust the levy rate immediately.

2. Who Qualifies for the S$60 Concessionary Levy?

MOM grants a **S$60 monthly concessionary levy** where an eligible person lives in the household and the applicable conditions are met. One eligible person generally supports concession for **one MDW**, and the concession is capped at **two helpers per household**. This means a household with three qualifying persons cannot automatically receive the S$60 rate on three helpers.

The most common concession category is a **Singapore Citizen child below 16 years old** living in the household. The concession can also apply for an elderly Singapore Citizen aged **67 or above**. MOM has separate rules for qualifying elderly Permanent Residents, including requirements concerning the employer or spouse being a Singapore Citizen and, in some cases, the elderly person's address and household-member registration.

A person with disabilities can also support the concession. The person must be certified by a Singapore-registered doctor as requiring help with at least **one Activity of Daily Living**, such as washing, feeding, dressing, walking, transferring or toileting, and the applicable residency/family relationship conditions must be met. For PWD cases, the employer may need to apply through the Agency for Integrated Care (AIC) and obtain a recommendation letter before the concession takes effect.

3. Employer Eligibility and the EOP Requirement

An MDW employer must generally be **at least 21 years old**, must not be an undischarged bankrupt and must have the mental capacity to understand and discharge the responsibilities of employing an MDW. MOM also assesses the employer's caregiving needs and financial ability to hire, maintain and provide acceptable accommodation for the helper.

MOM does **not** publish a universal requirement that an MDW employer must have a household income above S$30,000. The original page's statement that employers must have income greater than S$30,000 was therefore incorrect. MOM considers financial ability as part of the employer assessment rather than using that figure as a blanket statutory entry threshold.

If this is the employer's **first MDW**, the employer must complete the **three-hour Employers' Orientation Programme (EOP)** before submitting the Work Permit application. MOM currently requires the EOP to be completed **at least two working days before** the Work Permit application. Online and classroom EOP options are available, and an eligible representative or sponsor can attend in certain approved circumstances.

4. Security Bond: S$5,000 for Each Non-Malaysian Helper

Before a non-Malaysian MDW arrives in Singapore, the employer must purchase a **S$5,000 security bond for each helper**. The bond is generally an insurer's or banker's guarantee in favour of the Singapore Government. The employer cannot ask the MDW to pay for the bond.

The bond protects the Government against specified breaches of Work Permit conditions and other employer or worker obligations. It is not the same thing as a placement fee, insurance premium or employment-agency deposit. If an MDW goes missing, fails to comply with relevant requirements or another bond-triggering event occurs, part or all of the bond may be forfeited depending on the circumstances.

An important exception is that **Malaysian MDWs do not require the S$5,000 security bond**. MOM also requires the bond details to be submitted by the bank or insurer before the Work Permit can be issued, with MOM stating that transmission of the security-bond details can take up to three working days.

5. Mandatory Medical Insurance, Personal Accident Insurance and Medical Costs

Before the MDW arrives, the employer must buy and maintain the required **Medical Insurance (MI)** and **Personal Accident Insurance (PAI)**. The medical insurance must provide at least **S$60,000 annual coverage** for inpatient care and day surgery during the helper's stay in Singapore. Since July 2023, MOM's enhanced insurance minimum applies to new and existing helpers, subject to the relevant policy implementation dates.

The employer must also purchase Personal Accident Insurance with at least **S$60,000 assured sum**. The PAI and MI are separate forms of protection: medical insurance addresses qualifying medical bills such as inpatient care and day surgery, while personal-accident insurance covers specified accidental events under the policy. The employer cannot pass the cost of purchasing these compulsory insurance policies to the MDW.

The employer remains responsible for the MDW's **medical treatment and upkeep in Singapore**, including medical expenses that fall outside insurance coverage. MOM clarified in January 2026 that employers are not expected to cover medical treatment costs incurred overseas while an MDW is abroad on rest day or home leave. This is an important limitation to the otherwise broad employer-maintenance rule.

6. Medical Examinations: Pre-Employment Medical and the 6ME

An MDW must undergo a **pre-employment medical examination** by a Singapore-registered doctor within two weeks of arrival in Singapore before the Work Permit can be issued. The examination checks fitness to work and screens for specified infectious diseases. The employer bears the medical examination cost.

During employment, the employer must send the MDW for a **Six-Monthly Medical Examination (6ME)**. The 6ME is not simply a generic health check. MOM's current schedule includes pregnancy and syphilis testing every six months, HIV testing every two years, tuberculosis screening once upon reaching two years of stay in Singapore, together with BMI and visible-signs-of-abuse checks.

The six-monthly tests that are actually due are specified in MOM's 6ME letter. All 6ME results must be submitted to MOM by the clinic. The employer pays for the 6ME and related medical expenses. If the helper is due for the examination while overseas on home leave, the employer should follow MOM's postponement process rather than simply ignoring the due date.

7. Rest Days: One Weekly Rest Day and One Monthly Day That Cannot Be Bought Out

Since **1 January 2023**, every MDW is entitled to **one rest day per week**, and the employer and MDW should mutually agree on the rest-day arrangement. If the MDW agrees to work on a rest day, the employer must compensate her with **at least one day's salary**. This compensation is additional payment and is not treated as part of the basic monthly salary.

There is one important mandatory safeguard: **at least one rest day per month cannot be compensated away**. The MDW must actually receive that protected rest day. The remaining rest days can be arranged flexibly, including compensation where the MDW agrees. The rest day can also be taken as one full day or as two half-days where the agreed arrangement satisfies MOM's rules.

MOM's 2026 parliamentary answer confirms that the one non-compensable rest day continues to be the current policy and that MOM has no present plans to introduce another change. Employers should record the agreed rest-day arrangement and communicate it clearly to the MDW to reduce disputes.

8. Salary, Salary Records and Employer Upkeep Responsibilities

An employer must pay the MDW **every month**, and the salary period cannot exceed one month. Salary must be paid **no later than seven days after the end of the salary period**. The amount paid must not be lower than the salary declared to MOM. Employers are encouraged to pay directly into the MDW's bank account, and if the MDW requests direct bank transfer, the employer must use that method.

Employers must not keep the MDW's salary, bank book or bank card. If salary is paid in cash, the employer should maintain payment records, with both parties signing the records. MOM also prohibits deductions for the employer's own medical, food, accommodation, repatriation and other employment costs that the employer is legally required to bear.

The employer is responsible for the MDW's **upkeep and maintenance**, including acceptable accommodation, adequate food and medical treatment. The MDW must be given safe working conditions, and the employer must ensure that the helper performs only domestic chores at the declared residential address, except for specific arrangements permitted by MOM.

9. Monthly Levy Payment: GIRO, PayNow and Late-Payment Consequences

MOM's current levy payment rule is **not 'pay on the 17th of every month' for the same month's levy**. The levy for each month is due by the **17th of the following month**, or the next working day when the 17th falls on a Saturday, Sunday or public holiday. The due date stated on the levy bill should always be treated as the operational reference.

Employers can pay through **Interbank GIRO**, which automatically deducts the billed levy from the bank account on the due date. If GIRO is unavailable or not yet approved, employers can use **PayNow QR**. MOM advises employers to maintain sufficient funds by 6pm on the working day before a scheduled GIRO deduction and ensure the GIRO limit is high enough to cover the bill.

Late or missed levy payments have important consequences. MOM can impose a late-payment penalty, and if an employer misses levy payments for **two consecutive months**, the helper's Work Permit may be revoked the following month. The employer may also be prevented from applying for Work Permits and may face legal action to recover unpaid levy.

10. What the IRAS FDW Levy Relief Means in 2026

The original page's **Foreign Maid Levy Relief (FMLR)** FAQ is now outdated. IRAS states that the **Foreign Domestic Worker Levy Relief (FDWL Relief) was discontinued with effect from Year of Assessment 2025**. The final year in which the relief could be claimed was **YA 2024**. Therefore, an employer filing a current 2026 individual income tax return should not claim a continuing FDWL tax relief merely because they paid an MDW levy during 2025 or 2026.

Historically, eligible married women and qualifying separated, divorced or widowed women could claim **twice the levy paid for one FDW** against earned income, subject to the applicable limits and conditions. The historical concessionary-levy example could produce up to S$1,440 of relief for a full year at S$60 per month, while a normal first-helper levy could produce up to S$7,200 of relief and a subsequent-helper levy up to S$10,800. Those historical examples are useful for understanding the old system but are **not current 2026 tax reliefs**.

The correct 2026 tax position is therefore to distinguish between the **MOM S$60 levy concession**, which still operates where the employer qualifies, and the **IRAS FDWL Relief**, which no longer exists for YA 2025 onward. A household can continue to save money through the concessionary MOM levy even though it can no longer claim the old double-levy income-tax relief.

11. 2026 Employer Compliance Checklist: What Must Stay Current During Employment

MDW compliance is continuous rather than something completed only when the Work Permit is first approved. The employer must maintain the Work Permit and levy status, keep insurance and security-bond arrangements valid, pay salary on time, send the helper for required medical examinations, provide rest days, maintain suitable accommodation and meet the helper's food and medical needs.

The employer must also notify MOM when relevant circumstances change. Examples include salary changes, pregnancy, missing-helper incidents, changes to personal information or certain changes in living arrangements. A helper generally may only perform domestic chores at the residential address declared to MOM unless the employer follows the specific notification and consent process for limited caregiving arrangements at a relative's home.

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