You may 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 paid the levy.
Amount of Relief for Various Years of Assessment (YAs)
YA 2021 | Normal | Concessionary# |
---|
No. of Months Levy Paid in 2020 | 12 | 12 |
Total Levy Paid in 2020 | $3,600
(*$300 x 12 months)
or
$5,400 (*$450 x 12 months) | $720 ($60 x 12 months) |
Maximum FDWL Relief for YA 2021 | $7,200
(2 x $3,600) or $10,800 (2 x $5,400) | $1,440 (2 x $720) |
*The levy rate for the first foreign domestic worker
(FDW) employed, not on concession, is $300 per month. For subsequent FDW(s)
employed, not on concession, the levy rate is $450 per month.
YA 2020 | Normal | Concessionary# |
---|
No. of Months Levy Paid in 2019 | 12 | 12 |
Total Levy Paid in 2019 | $3,495 [($265 x 3 months) + ($300 x 9 months)]
or
$4,845 [($265 x 3 months) + ($450 x 9 months)] | $720 ($60 x 12 months) |
Maximum FDWL Relief for YA 2020 | $6,990
(2 x $3,495) or $9,690 (2 x $4,845) | $1,440 (2 x $720) |
YA 2019 | Normal | Concessionary# |
---|
No. of Months Levy Paid in 2018 | 12 | 12 |
Total Levy Paid in 2018 | $3,180 ($265 x 12 months) | $720 ($60 x 12 months) |
Maximum FDWL Relief for YA 2019 | $6,360 (2 x $3,180) | $1,440 (2 x $720) |
YA 2018 | Normal | Concessionary# |
---|
No. of Months Levy Paid in 2017 | 12 | 12 |
Total Levy Paid in 2017 | $3,180 ($265 x 12 months) | $720 ($60 x 12 months) |
Maximum FDWL Relief for YA 2018 | $6,360 (2 x $3,180) | $1,440 (2 x $720) |
YA 2017 | Normal | Concessionary# |
---|
No. of Months Levy Paid in 2016 | 12 | 12 |
Total Levy Paid in 2016 | $3,180 ($265 x 12 months) | $720 ($60 x 12 months) |
Maximum FDWL Relief for YA 2017 | $6,360 (2 x $3,180) | $1,440 (2 x $720) |