FDW Maid Levy, SCFA Subsidy and Infant Care vs Nanny 2026

The Foreign Domestic Worker (FDW) levy is a mandatory monthly fee paid by Singapore employers to the Ministry of Manpower (MOM) for employing a migrant domestic worker. In 2026, the rates are: S$300/month (standard rate, 1st FDW); S$450/month (standard rate, 2nd and subsequent FDW); S$60/month (concessionary rate for qualifying households). The levy is separate from the helper’s salary and cannot be deducted from her wages. It is paid monthly by the 17th of the following month, typically via GIRO, AXS, SingPost, or internet banking. The levy continues as long as the Work Permit is valid, including when the helper is on paid annual leave or sick leave (though waivers apply for hospital stays of 2+ days or overseas leave of 7+ consecutive days).

The concessionary levy rate of S$60/month applies when the employer’s household includes at least one of the following Singapore Citizens (or Permanent Residents for PWD cases) residing at the same registered residential address: (1) A SC child or grandchild aged 16 or younger — employer must be the parent or grandparent. Concession ends the month the child turns 16. (2) A SC aged 67 or older — employer must be their spouse, parent, parent-in-law, grandparent, or great-grandparent. (3) A SC or PR with disabilities (PWD) who requires permanent assistance with at least one of the six Activities of Daily Living (ADLs) as certified by a Singapore-registered doctor. Each qualifying person entitles the household to one FDW levy concession, with a maximum of two concessions per household. The concession applies to one FDW per eligible person — the second FDW in the same household is always charged the standard rate.

Apply for the FDW levy concession through MOM’s online portal at mom.gov.sg using Singpass, under the FDW e-Services section. For the standard qualifying criteria (SC child or elderly family member), the application is straightforward and typically processed within a few working days. For PWD-qualifying households, apply via the Agency for Integrated Care’s eFASS (e-Services for Financing Schemes) portal in addition to the MOM levy concession application. The concession takes effect from the month of application — it is not backdated further. MOM does not automatically apply the concession even when they are aware of your household composition, so proactive application is essential. If your concession was previously approved but the qualifying condition has ended (e.g., child turned 16), update MOM promptly to avoid potential levy under-payment issues.

Yes, the Foreign Domestic Worker Levy (FDWL) Relief was permanently discontinued with effect from YA2025 (income year 2024). It cannot be claimed for YA2025 or any subsequent year. The last year it was claimable was YA2024 (for income year 2023). This relief previously allowed working mothers to claim twice the FDW levy paid on one helper as an income tax deduction. It was discontinued as part of IRAS’s rationalisation of tax reliefs. Do not include FDWL Relief in your YA2025 or YA2026 tax filing — it will be rejected and may trigger a correction notice from IRAS. The other reliefs applicable to working mothers with FDWs (WMCR, CPF contributions) remain unaffected by this change.

MOM provides levy waivers in two scenarios. Hospitalisation waiver: if your helper is hospitalised for 2 or more consecutive days, the levy is waived for the days of hospitalisation. Overseas leave waiver: if your helper is on overseas leave for 7 or more consecutive days, the levy is waived for those days, up to a maximum of 4 weeks (28 days) per calendar year. To apply, submit the levy waiver request through MOM’s FDW e-Services portal within 2 months of the hospitalisation or overseas leave. You will need supporting documentation (hospitalisation certificate or overseas travel proof). The waiver reduces the levy for the month in question on a pro-rated daily basis. Ordinary annual leave taken within Singapore does not qualify for a levy waiver.

The Student Care Fee Assistance (SCFA) is an MSF scheme providing monthly fee subsidy for children from lower-income working families enrolled in Student Care Centres (SCCs) registered with MSF. The assistance amount varies by income tier — lower-income families receive higher monthly subsidies. As a general reference: families at the lowest income tiers receive the maximum assistance (which can significantly reduce or eliminate student care fees to a minimal co-payment), while families near the income ceiling receive lower monthly assistance. The exact assistance amount is determined by HOMES (Household Means Eligibility System) based on verified CPF or IRAS income data over the preceding 12 months. For specific subsidy amounts applicable to your income tier, use the SCFA Calculator or contact the MSF Social Service Office.

Budget 2026 announced an enhancement to the SCFA scheme: the gross monthly household income ceiling will be raised from S$4,500 to S$6,500 (for families with 4 or fewer members), and the per capita income threshold will increase from S$1,125 to S$1,625 (for families with 5+ members). This enhancement takes effect from January 2027. About 13,000 additional children are expected to benefit. Families with GHHI between S$4,501 and S$6,500 who are not currently eligible for SCFA should submit applications via SupportGoWhere from July 2026 onward — applications require a minimum 6-month advance notice before the subsidy start date. For children attending Special Student Care Centres (SSCCs) aged 7–18, the income thresholds remain unchanged at GHHI S$9,200 or PCI S$2,300.

Yes, but with a condition. SCFA is available to both Singapore Citizen and Singapore Permanent Resident children, provided that at least one immediate family member in the same household is a Singapore Citizen. If both parents are PR (with no SC family member in the household), the child may not qualify for SCFA. The working parents requirement (both working at least 56 hours per month) applies equally to SC and PR families. International students, LTVP holders, and other non-SC/PR family configurations should contact the MSF Social Service Office to confirm eligibility before applying, as the rules are more nuanced for non-standard household compositions.

The true all-in monthly cost of employing an FDW includes: salary (S$600–S$800/month depending on nationality and experience); MOM levy (S$60 concessionary or S$300 standard); insurance (minimum MOM-compliant insurance ~S$566–S$900/year = S$47–S$75/month); amortised agency fee (S$1,000–S$2,500 one-time = S$42–S$104/month over a 2-year contract); medical examination fee (S$75–S$100, once on arrival); and Work Permit application fee (S$35 for 2 years). Using a standard estimate: S$700 salary + S$60 levy + S$50 insurance + S$63 agency = S$873/month true cost at concessionary rate; or S$700 + S$300 + S$50 + S$63 = S$1,113/month at standard rate. Annual equivalent: S$10,476 (concessionary) vs S$13,356 (standard) — a meaningful S$2,880 difference that highlights the value of applying for levy concession if eligible.

Singapore does not have a legally mandated minimum salary for foreign domestic workers (FDWs) in general. However, source country governments set their own minimum salary requirements: the Philippines government mandates a minimum monthly salary of USD 400 (approximately S$540–S$560 depending on exchange rates) for Filipino domestic workers employed abroad. For Indonesian FDWs, the Indonesian government’s standards similarly apply. Myanmar FDW salaries vary by agreement. In practice, 2026 market rates in Singapore are: Filipino FDW: S$700–S$800/month; Indonesian FDW: S$600–S$700/month; Myanmar FDW: S$600–S$700/month. More experienced helpers or those with specialised skills (infant care, elderly care, cooking) command higher rates. While there is no Singapore statutory minimum, MOM requires employers to comply with the terms stated in the Standard Employment Contract signed at hiring.

SCFA applications are submitted online through SupportGoWhere at supportgowhere.life.gov.sg using Singpass authentication. The application requires income verification (HOMES pulls data from CPF and IRAS automatically), employment confirmation for both parents, and child’s SCC enrolment details. Applications must be submitted at least 6 months before the intended SCFA start date — a requirement unique to SCFA that catches many families off-guard. For example, to receive SCFA from January 2027, the application must be submitted by July 2026 at the latest. SCFA approval commences from the month the application is received (or from the month after the existing SCFA expires for renewals). If you face financial hardship and need faster processing, contact the SCC directly — some cases may qualify for expedited review through an appeal process via the SCC.

For most subsidy-eligible working mothers in Singapore, Anchor Operator infant care is significantly cheaper than a full-time FDW. At HHI S$6,000/month (working mother), the net infant care cost at an Anchor Operator is approximately S$260/month after ECDA Basic Subsidy (S$600) and Additional Subsidy (~S$460). A full-time FDW at concessionary levy costs approximately S$873/month all-in — S$613 more. Even at higher income levels where additional subsidy is lower, infant care typically costs less than FDW employment once all FDW costs are factored in. The primary barrier to Anchor Operator infant care is availability: popular centres in central and mature estate areas have 12–18 month waitlists. Families willing to use a less central Anchor Operator or register early during pregnancy typically secure a spot at substantial savings versus FDW alternatives.

Student care centres registered with MSF as Baby Bonus Approved Institutions (AIs) accept CDA funds for fee payment. However, not all MSF-registered SCCs are Baby Bonus AIs — the two lists (SCFA-registered SCCs and Baby Bonus AIs) overlap but are not identical. Check the full list of Baby Bonus Approved Institutions at go.gov.sg/listofais to confirm whether your child’s specific SCC accepts CDA payment. If the SCC is an approved AI, you can use your child’s CDA balance to pay the SCFA co-payment or any remaining fee after subsidy — potentially reducing your net cash outlay for student care to near zero if the CDA balance is sufficient. If the SCC is not an approved AI, CDA cannot be used for that centre’s fees.

The second FDW levy rate is S$450/month — higher than the first FDW’s standard rate of S$300. The concessionary rate of S$60/month does not automatically apply to the second FDW in the same way. However, if your household has two separate qualifying persons (e.g., a young child AND an elderly parent), you may be eligible for concessionary levy on both FDWs — one concession per qualifying person, subject to a maximum of two levy concessions per household. If you qualify for two concessions, both FDWs can be charged at the concessionary rate of S$60/month each, saving S$480/month (S$240 per FDW versus S$300 and S$450 respectively). Confirm the specific eligibility for a second concession with MOM via their e-Services portal, as the rules for dual-concession households have specific documentation requirements.

Singapore employers are legally required to purchase insurance for their FDW that meets MOM’s minimum standards: S$60,000 in medical, in-hospital, and surgical insurance coverage for the helper’s duration of employment in Singapore. The employer must maintain this coverage for the entire period the Work Permit is valid. MOM also mandates a personal accident insurance component. As of 2026, MOM-compliant FDW insurance premiums range from approximately S$566/year (basic coverage through MOM-approved insurers) to S$900+/year for more comprehensive plans with wider medical coverage. This insurance is on top of the levy — it is a separate mandatory employer obligation. Not purchasing MOM-required insurance or allowing it to lapse is a Work Permit condition violation and can result in penalties or cancellation of the Work Permit. Renew the insurance before expiry — set a calendar reminder 30 days before the policy end date.

The Kindergarten Fee Assistance Scheme (KiFAS) and SCFA are complementary MSF and MOE schemes targeting different education stages. KiFAS covers K1 and K2 kindergarten fees (ages 5–6) for households with gross monthly income ≤S$6,000 — it was covered in detail in our previous post on WMCR and preschool fee caps. SCFA covers student care centre fees for primary school children (ages 7–14 at standard SCCs, 7–18 at Special SCCs). The two schemes are not mutually exclusive — a family can receive KiFAS for a child in K2 and SCFA for an older child in primary school student care simultaneously. The income thresholds and application processes are different: KiFAS is administered by MOE via kindergartens, while SCFA is administered by MSF via SupportGoWhere. Budget 2026 raised both schemes’ income thresholds, expanding eligibility for middle-income families from January 2027.