Foreign Maid Levy (FML) Relief

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.

How do I qualify for FML Relief?

To claim this relief for the Year of Assessment (YA) 2016, you must satisfy all these conditions:

• You or your husband employed a foreign domestic worker in 2015
• In 2015, you were:

1. Married and lived with your husband
2. Married and your husband was not a tax resident in Singapore
3. Separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs.

Foreign Maid Levy example

Taxpayer paid the Foreign Domestic Worker Levy but is not the employer of the domestic worker

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.

What amount of FML relief can I claim?

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)

Amount of Relief for Various Years of Assessment (YAs) 1

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)

Amount of Relief for Various Years of Assessment (YAs) 2

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)

Amount of Relief for Various Years of Assessment (YAs) 3

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)

Amount of Relief for Various Years of Assessment (YAs) 4

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.

Examples of FML Relief Computations

 

Husband paid levy at normal rates in 2015

The wife may claim FML Relief of $6,360 for Year of Assessment (YA) 2016.

Examples of FML Relief Computations

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)

 

Domestic helper hired for only three months; levy paid by you or your spouse

Domestic helper hired for only three months; levy paid by you or your spouse

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.

If you have more than one domestic helper hired in 2015

If you have more than one domestic helper hired in 2015

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

• Employment Income
• Employment Expenses
• Net Employment Income
• Trade, Business, Profession or Vocation
• Dividends
• Interest
• Rent from property
• Claim for Rental Expenses Simplified
• Royalty, Charge, Estate/Trust Income
• Gains or Profits of an Income Nature
• Total Income
• Approved Donations
• Assessable Income
• Earned income relief
• Spouse/handicapped spouse relief
• Qualifying/handicapped child relief
• Working mother's child relief
• Parent/handicapped parent relief
• Grandparent caregiver relief
• Handicapped brother/sister relief
• CPF/provident Fund relief
• Life Insurance relief
• Course fees relief
• Foreign maid levy relief
• CPF cash top-up relief (self, dependant and Medisave account)
• Supplementary Retirement Scheme (SRS) relief
• NSman(Self/wife/parent) relief
• Chargeable Income
• Tax Payable on Chargeable Income
• Personal Income Tax Rebate
• Tax Payable after Personal Income Tax Rebate
• Parenthood Tax Rebate
• Net Tax Payable