You qualify for levy concession when you hire a helper and stay with any of these family members:
- Child or grandchild below 16 years old.
- Elderly family member who is at least 67 years old.
- Family member who needs help with at least one daily activity.
However, you stop qualifying for levy concession when the:
- Child or grandchild turns 16 years old.
- Person needing care (young child, aged or disabled family member) has passed away.
- Person needing care no longer stays with you.
- Person needing care is no longer a Singapore citizen.
You have 2 helpers, Mary and Jane.
You qualify for levy concession because your aged mother stays with you.
On 18 June 2019, your mother moves to another address. Thus, you no longer qualify for levy concession.
Your helpers’ levy rates will change and the new rates take effect from 18 June 2019:
| Helpers |
Previous monthly levy rates |
New monthly levy rates |
| Mary |
$60 (concession) |
$300 (normal rate for 1st MDW) |
| Jane |
$300 (normal rate for 1st MDW) |
$450 (normal rate for subsequent MDW) |
This can happen due to many reasons (e.g. when you cancel your helper’s work permit, or decide to keep both helpers when one was meant as a replacement).
Your helper, Mary, is on the concessionary levy rate of $60 as you have a young child.
You then hire a new helper, Jane, to replace Mary. Because Jane is Mary’s replacement, her levy rate will be the same as Mary’s of $60.
However, later on you decide to keep both Mary and Jane. Since Jane is no longer replacing Mary, you will have 2 helpers instead of 1. Jane’s levy rate will be changed to $300 from the day her levy starts.
| Helpers |
Previous monthly levy rates |
New monthly levy rates |
| Mary |
$60 (concession) |
$60 (concession) |
| Jane |
$60 (concession) |
$300 (normal rate for 1st MDW) |