Working Mother's Child Relief (WMCR) is given to:
- Reward families with children who are Singapore citizens
- Encourage parents to take up Singapore citizenship for their children
- Encourage married women to remain in the workforce after having children
Single taxpayers or male taxpayers are not eligible for this relief.
Find out more on:
Who can claim
You can claim WMCR in the Year of Assessment 2013 if you meet all the following conditions in year 2012:
1. You are a working mother who is married, divorced or widowed.
2. You have earned income.
Earned income = Taxable earned income from employment, pension, trade, business, profession or vocation less allowable expenses
3. You have a child who is Singapore citizen as at 31 Dec 2012* and have satisfied all conditions under Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR).
*Working mothers will be able to claim WMCR in the Year of Assessment 2013's tax filing on a child who has passed away in the year 2012.
Claiming other reliefs on the same child:
You can claim WMCR on the same child even if you and / or your husband / ex-husband has already claimed Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR).
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How much you can claim
After you have made a claim in your tax return, we will automatically compute the amount of WMCR that you can claim, based on your eligibility, when we process your tax return.
The amount of WMCR that you can claim for each child is based on the child order and the corresponding percentage of your earned income.
| Child order |
WMCR (YA 2008 and before)
|
WMCR (From YA 2009 onwards)
|
| 1st |
5% of mother's earned income
|
15% of mother's earned income
|
| 2nd |
15% of mother's earned income
|
20% of mother's earned income
|
| 3rd |
20% of mother's earned income
|
25% of mother's earned income
|
| 4th |
25% of mother's earned income
(for child born in or after 1987 but excludes child adopted before 1 Jan 2004)
|
25% of mother's earned income
|
| 5th and beyond |
0%
|
25% of mother's earned income
|
| Maximum claim allowable* |
QCR/ HCR + WMCR is capped at $25,000 per child
|
QCR/ HCR + WMCR is capped at $50,000 per child Cumulative WMCR percentages are capped at 100% of mother's earned income
|
* QCR/ HCR, regardless of whether it is claimed by the father or mother, will be allowed first and WMCR will be limited to the remaining balance.
Mrs Heng has 2 children. Her first child received income of more than $4,000 in the year 2012 and hence, no child reliefs are allowable on this child. Mr Heng is claiming QCR on on their second child. Mrs Heng is eligible to claim WMCR on her second child. Her earned income for year 2012 is $100,000.
For Year of Assessment 2013, the amount of WMCR allowable to Mrs Heng is as follows:
| Child Order |
% of Mrs Heng's earned income
[A]
|
Amount ($)
[A] x Mrs Heng's earned income $100,000
|
WMCR allowable to Mrs Heng ($)
|
Cumulative WMCR allowable ($)
(cumulative percentage of Mrs Heng’s earned income) |
| 1st |
15
|
15,000 |
Nil |
Nil
No WMCR is allowed on her first child as the child has income exceeding $4,000 in the year 2012 |
| 2nd |
20
|
20,000 |
20,000 |
20,000
(20% of her earned income) |
Mr and Mrs Lim have 5 children. Their first child is physically handicapped.
Her husband has claimed HCR for the first child and QCR for the other 4 children.
For Year of Assessment (YA) 2013, the amount of WMCR allowable to Mrs Lim who has earned income of $185,000 in the year 2012 is as follows:
| Child Order |
% of Mrs Lim's earned income
[A]
|
Amount ($)
[A] x Mrs Lim's earned income $185,000
|
QCR/ HCR claimed by Mr Lim ($) |
WMCR allowable to Mrs Lim ($) |
Cumulative WMCR allowable ($)
(cumulative percentage of Mrs Lim's earned income) |
| 1st |
15
|
27,750 |
5,500 |
27,750 |
27,750
(15% of her earned income) |
| 2nd |
20
|
37,000 |
4,000 |
37,000 |
27,750 + 37,000 = 64,750
(35% of her earned income) |
| 3rd |
25
|
46,250 |
4,000 |
46,000* |
64,750 + 46,000 = 110,750
(60% of her earned income) |
| 4th |
25
|
46,250 |
4,000 |
46,000* |
110,750 + 46,000 = 156,750
(85% of her earned income) |
| 5th |
25
|
46,250 |
4,000 |
28,250# |
156,750 + 28,250 = 185,000
(100% of her earned income) |
* The total amount of QCR / HCR and WMCR is subject to capping of $50,000 per child.
# As the cumulative WMCR for all children is capped at 100% of Mrs Lim’s earned income ($185,000), the WMCR that she can claim for her 5th child is $28,250.
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Child order
For the purposes of tax reliefs and rebate related to your child (WMCR, Qualifying / Handicapped Child Relief, Parenthood Tax Rebate), the order of your child is based on:
A deceased child is taken into account in determining the order of children, but not a stillborn child (a child for whom no birth certificate has been issued).
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Tax computation (Qualifying Child Relief, Working Mother’s Child Relief and Parenthood Tax Rebate)
Mr and Mrs Chen’s first child was born in the year 2012. They are both 35 years old. Mrs Chen was working and had an earned income of $80,000 for that year.
Mr Chen agreed to let Mrs Chen claim the full amount of Qualifying Child Relief of $4,000.
Mr and Mrs Chen are entitled to Parenthood Tax Rebate (PTR) of $5,000 for their first child. They have agreed to share the amount of PTR equally.
Mrs Chen is a Singapore tax resident for the Year of Assessment 2013 and her tax computation for the Year of Assessment (YA) 2013 is as follows:
|
$
|
Note
|
Employment income
|
80,000
|
|
Less: Personal Reliefs
|
|
|
Earned Income Relief
|
1,000
|
|
Qualifying Child Relief
|
4,000
|
|
Working Mother's Child Relief (15% x $80,000)
|
12,000
|
|
Chargeable Income
|
63,000
|
|
|
|
|
Computation of tax payable:
|
|
|
First $40,000
|
550
|
1
|
Next $23,000 @ 7%
|
1,610
|
|
Gross tax payable
|
2,160
|
|
Less: YA 2013 personal tax rebate (30% x $2,160)
|
648
|
|
|
1,512
|
|
Less: Parenthood Tax Rebate (PTR)
|
1,512
|
2
|
Net tax payable
|
-
|
|
Notes:
1. Based on the income tax rates for Singapore tax resident for YA 2013.
2. Both Mr and Mrs Chen are entitled to PTR of $5,000 in respect of their first child born in the year 2012. Any unutilised amount of PTR will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.
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How to claim
When are you making the claim?
|
Is this the first time you are claiming the relief on the child?
|
Yes **
|
No
|
When filing your tax return online
|
1. Go to Main Tax Form
2. Go to item 6-20 Total Deductions And Reliefs
3. Click on Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate)
4. Go to item 9 Child. Under the Child Order column, enter the order of child
5. Select Identification Type and enter your child's Identification Number
6. Under the Type column, enter Q (for QCR) or H (for HCR)
7. Under the column Claim WMCR, select Yes^.
If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.
|
If the relief has been allowed to you last year, this relief will be pre-filled and allowed to you automatically this year.
If you need to make any changes to your relief, go to item 9 Child and revise your claim.
|
When completing your paper tax return
(Form B1 or Form B)
|
Form B1
1. Complete item 6(b) on page 2 of Form B1. Under the Claim for WMCR column, indicate Y^.
2. Complete the particulars of your child in Appendix 2 of Form B1.
If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.
|
Form B1
Complete item 6(b) on page 2 of Form B1. Under the Claim for WMCR column, indicate Y^.
If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.
|
Form B
1. Complete item 6(b) on page 3 of Form B. Under the Claiming for WMCR field, indicate Y^.
2. Enter the particulars of your child in Appendix 3 of Form B.
If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.
|
Form B
Complete item 6(b) on page 3 of Form B. Under the Claiming for WMCR field, indicate Y^.
If you are also claiming QCR / HCR, find out how to enter your QCR / HCR claim.
|
** If you are claiming Handicapped Child Relief on your child for the first time, please complete and submit the Handicapped-Related Tax Relief form (204KB) by email, fax or post.
^ You need not enter any amount for WMCR as we will automatically compute the allowable amount for WMCR based on your eligibility, when we process your tax return.
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FAQ
(a) If you have filed your tax return online
You may re-file within 14 daysof your previous submission or by 18 Apr 2013, whichever is the earlier. You can only re-file once.
When you re-file, you must include all your income details and expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
If you could not re-file, please write to us by email, fax or post, stating:
For claiming WMCR
|
For withdrawing WMCR
|
(i) your request to claim the relief for YA 2013
(ii)name and identification number of your child
(iii) child order of your child for the purposes of claiming WMCR
(iv) certificate of Singapore Citizenship for your child (for children who are not Singapore Citizens at the time of birth)
(v)confirmation that you have met the qualifying conditions.
|
(i) your request to withdraw the relief for YA 2013
(ii)name and identification number of your child
|
(b) If you have filed a paper tax return
Please write to us by email, fax or post, with the above details in (a).
Please write to us by email, fax or post within 30 days from the date of your tax bill, with the following details:
For claiming WMCR
|
For withdrawing WMCR
|
(i) your request to claim the relief for YA 2013
(ii)name and identification number of your child
(iii) child order of your child for the purposes of claiming WMCR
(iv) certificate of Singapore Citizenship for your child (for children who are not Singapore Citizens at the time of birth)
(v)confirmation that you have met the qualifying conditions.
|
(i) your request to withdraw the relief for YA 2013
(ii)name and identification number of your child.
|