An employer is eligible for a levy concession for each Foreign Domestic Worker (FDW) (max. for two FDWs for each household) if he/she satisfies conditions set by MOM. Generally, a household that has a child/grandchild who is a Singapore Citizen below 16 years old or an elderly (Employer/Spouse/Parent/parent-in-law/grandparent/grandparent-in-law) who is a Singapore Citizen aged 65 years old or above may be eligible to apply for a levy concession but subject to MOM approval. Besides, a household living with a person with disability may also be eligible for levy concession. For further details on conditions and application procedures, please contact us at 6224 7323.