Foreign Maid Levy Relief is given to encourage and promote married women to stay in the workforce. Married women and divorcees or widows with children at school may claim relief for foreign domestic worker levy paid in the previous year. Married men and singles are not eligible for this relief.
To claim this relief for the Year of Assessment (YA) 2016, you must satisfy all these conditions:
Rachel, a married woman, is helped by a foreign domestic worker to look after her mother, Mrs Ong. Mrs Ong employed the helper and Rachel paid the foreign domestic worker levy. Mrs Ong was not supporting any dependent children in 2015.
Mrs Ong is not eligible for FML Relief for YA 2016, as she does not have any children for whom she can claim child relief. Rachel is also not eligible for the relief despite paying for the foreign domestic worker levy as Mrs Ong employed the helper.
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.
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 FML Relief for YA 2017 | $6,360 (2 x $3,180) | $1,440 (2 x $720) |
YA 2016 | Normal | Concessionary# |
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 2015 | Normal | Concessionary# |
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 2014 | Normal | Concessionary# |
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 2013* | Normal | Concessionary# |
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 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.
The wife may claim FML Relief of $6,360 for Year of Assessment (YA) 2016.
Levy Rate Per Month | $265 |
No. of Months Levy Paid in 2015 | 12 |
Total Levy Paid in 2015 | $3,180 |
Amount Claimable in YA 2016 | $6,360 (2 x $3,180) |
Levy Rate Per Month | $265 |
No. of Months Levy Paid in 2015 | 3 (Jan to Mar 2015) |
Total Levy Paid in 2015 | $795 ($265 X 3 months) |
Amount Claimable in YA 2016 | $1,590 (2 x $795) |
You may claim FML Relief of $1,590 ($265 x 3 months x 2) for YA 2016. Your husband cannot claim the relief, as male taxpayers are not eligible for this relief.
You and your husband hired three domestic helpers in 2015 | |
Levy Rate Per Month | $265 |
No. of Foreign Domestic Helpers Hired in 2015 | 3 |
No. of Months Levy Paid in 2015 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 2015.
You may claim FML Relief of $6,360 on one helper only ($265 x 12 months x 2) for YA 2016. Your husband cannot claim the relief, as male taxpayers are not eligible for this relief