Foreign Maid Levy (FML) Relief is given to encourage married women to remain in the workforce and to promote procreation.
Single taxpayers or male taxpayers are not eligible for this relief.
Find out more on:
Who can claim
You can claim this relief for the Year of Assessment 2013 if in the year 2012:
- You or your spouse have employed a foreign domestic worker; and
- You are:
- married and lived with your husband;
- married and your husband was not a tax resident in Singapore, or
- separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs.
Mrs Tan’s mother has employed a foreign domestic helper who works for her.
Mrs Tan has paid the foreign domestic worker levy. She is not eligible for FML Relief as she is not the employer of the foreign domestic helper.
Mrs Tan’s mother is also not eligible for FML Relief as she did not pay the levy.
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How much you can claim
You can claim twice the total foreign domestic worker levy paid in the previous year, on one foreign domestic worker. This is regardless of whether you or your husband has paid the levy.
If the Ministry of Manpower had approved your application for the Foreign Domestic Worker Levy concession, your FML Relief will be computed based on the lower amount of levy.
This relief can only be used to offset your earned income*.
*Earned income = Taxable earned income from employment, pension, trade, business, profession or vocation less allowable expenses
Year of Assessment
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You may claim the FML Relief, up to a maximum of:
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2009 onwards
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$6,360 ($265 per month x 12 months x 2), or
$4,080 ($170# per month x 12 months x 2)
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2008
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$6,720 [($295 per month x 6 months x 2) + ($265 per month x 6 months x 2)], or
$4,440 [($200# per month x 6 months x 2)+ ($170# per month x 6 months x 2)]
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2007
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$7,080 ($295 per month x 12 months x 2), or
$4,800 ($200# per month x 12 months x 2)
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#If Ministry of Manpower (MOM) has approved your application for the Foreign Domestic Worker Levy concession.
If you or your husband paid foreign domestic worker levy of $265 per month on your helper for Jan to Mar 2012, you can claim FML Relief of $1,590 ($265 x 3 months x 2) for YA 2013.
Your husband cannot claim the relief as males are not eligible to claim.
If you or your husband has paid a total of foreign domestic worker levy of $9,540 ($265 x 12 months x 3 helpers) for your 3 helpers in the year 2012, you can claim FML Relief of $6,360 on 1 helper ($265 x 12 months x 2) for YA 2013.
Your husband cannot claim the relief as males are not eligible to claim.
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How to claim
When are you making the claim?
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Is this the first time you are claiming the relief on the dependant?
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Yes
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No
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When fling your tax return online
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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 16 Foreign Maid Levy and enter twice the amount of the maid levy paid
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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 16 Foreign Maid Levy and revise your claim.
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When completing your paper tax return
(Form B1 or Form B)
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Form B1
1. Complete item 6(i) on page 2 of Form B1
2. Enter twice the amount of maid levy paid in the year in Appendix 2 of Form B1
Form B
1. Complete item 6(i) on page 3 of Form B
2. Enter twice the amount of maid levy paid in the year in Appendix 3 of Form B
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Form B1
Complete item 6(i) on page 2 of Form B1
Form B
Complete item 6(i) on page 3 of Form B
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FAQ
(a) If you have filed your tax return online
You may re-file within 14 days of 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 / revising FML Relief
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For withdrawing FML Relief
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(i) your request to claim or revise the relief for YA 2013
(ii) amount of relief that you wish to claim or revise
(iii) amount of foreign domestic worker levy paid in the year 2012
(iv) confirmation that you have met the qualifying conditions
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your request to withdraw the relief for YA 2013
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(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 / revising FML Relief
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For withdrawing FML Relief
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(i) your request to claim or revise the relief for YA 2013
(ii) amount of relief that you wish to claim or revise
(iii) amount of foreign domestic worker levy paid in the year 2012
(iv) confirmation that you have met the qualifying conditions
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your request to withdraw the relief for YA 2013
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FML Relief is computed based on the actual amount of levy paid by you / your spouse.
In your case, your FML Relief for YA 2013 should be $3,180 ($265 x 6 months x 2), instead of $6,360.
You may revise the amount when filing your tax return online. If you have already filed your tax return, please refer to Q1 of this FAQ.