Foreign Maid Levy (FML) Relief

FML Relief is given to encourage married women to stay in the workforce. Married women and divorcees/widows with school going children may claim relief for foreign domestic worker levy paid in the previous year. Singles and married men are not eligible for this relief.

Qualifying for FML Relief

To claim this relief for the Year of Assessment (YA) 2017, you must satisfy all these conditions:

  1. You or your husband employed a foreign domestic worker in 2016; and
  2. In 2016, you were:
    1. married and lived with your husband; or
    2. married and your husband was not a tax resident in Singapore ; or
    3. separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs .

Katherine, a married woman, is assisted by a foreign domestic helper to look after her mother, Mrs Tan. The helper was employed by Mrs Tan and Katherine paid the foreign domestic worker levy. Mrs Tan was not supporting any dependent children in 2016.

Mrs Tan is not eligible for FML Relief for YA 2017 as she does not have any children for whom she can claim child relief.  Katherine is also not eligible for the relief despite paying for the foreign domestic worker levy as the helper was employed by Mrs Tan.

Amount of Relief

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 2017NormalConcessionary#

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 FML Relief for YA 2017

$6,360 (2 x $3,180)

$1,440 (2 x $720)

 
YA 2016NormalConcessionary#

No. of Months Levy Paid in 2015

12

12

Total Levy Paid in 2015

$3,180 ($265 X 12 months)

$960 ($120 X 4 months + $60 x 8 months)

Maximum FML Relief for YA 2016

$6,360 (2 x $3,180)

$1,920 (2 x $960)

 
YA 2015NormalConcessionary#

No. of Months Levy Paid in 2014

12

12

Total Levy Paid in 2014

$3,180 ($265 X 12 months)

$1,440 ($120 X 12 months)

Maximum FML Relief for YA 2015

$6,360 (2 x $3,180)

$2,880 (2 x $1,440)

 
YA 2014NormalConcessionary#

No. of Months Levy Paid in 2013

12

12

Total Levy Paid in 2013

$3,180 ($265 X 12 months)

$1,540 ($170 X 2months + $120 X 10 months)

Maximum FML Relief for YA 2014

$6,360 (2 x $3,180)

$3,080 (2 x $1,540)

YA 2013NormalConcessionary#

No. of Months Levy Paid in 2012

12

12

Total Levy Paid in 2012

$3,180 ($265 X 12 months)

$2,040 ($170 X 12 months)

Maximum FML Relief for YA 2013

$6,360 (2 x $3,180)

$4,080 (2 x $2,040)


#The Ministry of Manpower may grant Foreign Domestic Worker Levy concessions.

The FML Relief claimable is twice the concessionary amount.

Foreign Maid Levy (FML) Relief can only be used to offset your earned income . Earned income is income from employment, pension, trade, business, profession or vocation, less allowable expenses.

Examples of FML Relief Computations

The wife may claim FML Relief of $6,360  for Year of Assessment (YA) 2017.

Levy Rate Per Month

$265

No. of Months Levy Paid in 2016

12

Total Levy Paid in 2016

$3,180

Amount Claimable in YA 2017

$6,360 (2 x $3,180)

 Levy Rate Per Month

$265

No. of Months Levy Paid in 2016

3 (Jan to Mar 2016)

Total Levy Paid in 2016

$795 ($265 X 3 months)

Amount Claimable in YA 2017

$1,590 (2 x $795)

You may claim FML Relief of $1,590 ($265 x 3 months x 2) for YA 2017. Your husband cannot claim the relief as male taxpayers are not eligible for this relief.

You and your husband hired three domestic helpers in 2016

Levy Rate Per Month

$265

No. of Foreign Domestic Helpers Hired in 2016

3

No. of Months Levy Paid in 2016 per Helper

12

You or your husband paid a total of foreign domestic worker levy of $9,540 ($265 x 12 months x three  helpers) for your three helpers in 2016.

You may claim FML Relief of $6,360 on one helper only ($265 x 12 months x 2) for YA 2017. Your husband cannot claim the relief as male taxpayers are not eligible for this relief.

How to Claim (e-Filing)

Is this the first time you are claiming the relief?
YesNo
  1. Login with your SingPass or IRAS PIN at myTax Portal.
  2. Go to Individuals > “File Form B/B1”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Foreign Maid Levy” and enter your 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, go to "Foreign Maid Levy" and revise your claim.

How to Claim (Paper Filing)

Is this the first time you are claiming the relief?
YesNo

Form B1

  1. Complete item 6(i) on page 2 of Form B1.

Form B1

Complete item 6(i) on page 2 of Form B1.

Form B

  1. Complete item 6(i) on page 3 of Form B.

Form B

Complete item 6(i) on page 3 of Form B.

  • I filed my tax return for the Year of Assessment (YA) 2017. What should I do if I have forgotten to claim or need to revise or withdraw my claim for FML Relief?

    1. If you filed your tax return online

      Re-file within 14 days of your previous submission or by 18 Apr 2017, whichever is 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.

    2. If you filed a paper tax return or you could not re-file your tax return online
    3. Please email us stating:

      1. your request to claim or revise the relief for YA 2017
      2. amount of relief that you wish to claim or revise
      3. amount of foreign domestic worker levy paid in the year 2016
      4. confirmation that you have met the qualifying conditions
  • I have received my tax bill for the Year of Assessment (YA) 2017. The amount of FML Relief is incorrect/ I wish to withdraw my claim for FML Relief. What should I do?

    Please file an objection within 30 days of your tax bill, using the "Objection to Assessment" e-Service at myTaxPortal.

    If you are unable to use the e-Service, you may email us stating:

      1. your request to claim or revise the relief for YA 2017
      2. amount of relief that you wish to claim or revise
      3. amount of foreign domestic worker levy paid in the year 2016
      4. confirmation that you have met the qualifying conditions

    You may also withdraw your relief by sending an email, stating you want to withdraw your relief.

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