Singapore legislation

Regulation 16

of Employment of Foreign Manpower (Levy) Order 2011

Regulation 16

Domestic workers

Amended byS 111/2013 wef 01/03/2013S 247/2015 wef 01/05/2015S 579/2019 wef 01/09/2019S 196/2019 wef 01/04/2019S 196/2019 wef 01/04/2019S 196/2019 wef 01/04/2019S 247/2015 wef 01/05/2015S 196/2019 wef 01/04/2019S 372/2013 wef 01/07/2013S 579/2019 wef 01/09/2019S 372/2013 wef 01/07/2013S 579/2019 wef 01/09/2019S 579/2019 wef 01/09/2019S 579/2019 wef 01/09/2019S 579/2019 wef 01/09/2019

Subregulation 1

Amended byS 111/2013 wef 01/03/2013S 247/2015 wef 01/05/2015S 579/2019 wef 01/09/2019S 196/2019 wef 01/04/2019

Subject to the provisions of this paragraph, the levy payable in respect of any domestic worker shall be —

(a)

in the case where the conditions set out in sub-paragraph (2)(a), (b), (c), (d), (e), (f) or (g) are satisfied, $60 for every month; and

(b)

in any other case —

(i)

$300 for every month in respect of the first domestic worker employed by the employer; and (ii)$450 for every month in respect of the second or any other subsequent domestic worker employed by the employer.

Subregulation 2

Amended byS 196/2019 wef 01/04/2019S 196/2019 wef 01/04/2019S 247/2015 wef 01/05/2015S 196/2019 wef 01/04/2019S 372/2013 wef 01/07/2013S 579/2019 wef 01/09/2019S 372/2013 wef 01/07/2013S 579/2019 wef 01/09/2019S 579/2019 wef 01/09/2019

The conditions referred to in sub-paragraph (1) are —

(a)

in relation to an employer of a domestic worker —

(i)

the employer —

(A)

qualified before 1 April 2019 for the levy specified in sub-paragraph (1)(a), by virtue of satisfying the conditions set out in sub-paragraph (a) as in force immediately before that date; or

(B)

is 67 years of age or older on or after 1 April 2019;

(ii)

the employer is a citizen of Singapore; and

(iii)

the employer resides at his registered residential address;

(b)

in relation to a spouse of an employer of a domestic worker —

(i)

the spouse —

(A)

qualified an employer before 1 April 2019 for the levy specified in sub-paragraph (1)(a), by virtue of satisfying the conditions set out in sub-paragraph (b) as in force immediately before that date; or

(B)

is 67 years of age or older on or after 1 April 2019;

(ii)

the spouse is a citizen of Singapore;

(iii)

the registered residential address of the spouse is the same as the registered residential address of the employer; and

(iv)

both the spouse and the employer reside at that same registered residential address;

(c)

in relation to a child of an employer of a domestic worker or a child of a spouse of that employer —

(i)

the child is below the age of 16 years;

(ii)

the child is a citizen of Singapore; and

(iii)

both the child and the employer reside at the registered residential address of the employer;

(d)

in relation to a parent, parent-in-law, grandparent or grandparent-in-law of an employer of a domestic worker —

(i)

the parent, parent-in-law, grandparent or grandparent-in-law —

(A)

qualified an employer before 1 April 2019 for the levy specified in sub-paragraph (1)(a), by virtue of satisfying the conditions set out in sub-paragraph (d) as in force immediately before that date; or

(B)

is 67 years of age or older on or after 1 April 2019;

(ii)

the parent, parent-in-law, grandparent or grandparent-in-law is a citizen of Singapore;

(iii)

the registered residential address of the parent, parent-in-law, grandparent or grandparent-in-law is the same as the registered residential address of the employer; and

(iv)

both the parent, parent-in-law, grandparent or grandparent-in-law and the employer reside at that same registered residential address;

(e)

in relation to an employer of a domestic worker —

(i)

the employer has a disability and is certified by an assessor approved by Agency for Integrated Care Pte. Ltd. or such institution as the Controller may determine to require full-time caregiver assistance in performing activities of daily living;

(ii)

the employer is a citizen of Singapore; and

(iii)

the employer resides at his registered residential address; (f)in relation to a spouse, child, parent, parent-in-law, grandparent, grandparent-in-law, grandchild, sibling or sibling-in-law of an employer of a domestic worker —

(i)

the spouse, child, parent, parent-in-law, grandparent, grandparent-in-law, grandchild, sibling or sibling-in-law has a disability and is certified by an assessor approved by Agency for Integrated Care Pte. Ltd. or such institution as the Controller may determine to require full-time caregiver assistance in performing activities of daily living;

(ii)

the spouse, child, parent, parent-in-law, grandparent, grandparent-in-law, grandchild, sibling or sibling-in-law is a citizen of Singapore; and

(iii)

both the spouse, child, parent, parent-in-law, grandparent, grandparent-in-law, grandchild, sibling or sibling-in-law and the employer reside at that same registered residential address; or

(g)

in relation to an employer of a domestic worker —

(i)

the employer resides at his registered residential address with an individual who is a citizen of Singapore and who —

(A)

has a disability and is certified by an assessor approved by Agency for Integrated Care Pte. Ltd. or such institution as the Controller may determine to require full‑time caregiver assistance in performing activities of daily living;

(B)

is 67 years of age or older; or

(C)

is below 16 years of age;

(ii)

the registered residential address of the employer is the same as the registered residential address of the individual; and

(iii)

the domestic worker concerned is employed by the employer to provide caregiver assistance for an individual mentioned in sub‑paragraph (i)(A), (B) or (C).

Subregulation 3

The levy specified in sub-paragraph (1)(a) shall apply to a maximum of 2 domestic workers employed by the employer.

Subregulation 4

For the purpose of sub-paragraph (3), spouses who have, and reside at, the same registered residential address shall be treated as one employer.IllustrationE and F are spouses, and they have 4 children who satisfy the conditions of sub-paragraph (2)(c) in relation to both E and F. E employs 2 domestic workers, and F employs 2 domestic workers. E and F qualify for the levy specified in sub-paragraph (1)(a) only in respect of 2 of the 4 domestic workers employed by them, because the 2 domestic workers employed by E will be treated as being employed by F and vice versa.

Subregulation 5

Amended byS 579/2019 wef 01/09/2019

Where the conditions referred to in sub-paragraph (2)(a), (b), (c), (d), (e), (f) or (g) are satisfied by any person in relation to an employer of a domestic worker, that employer shall not qualify for the levy specified in sub-paragraph (1)(a) in respect of a second domestic worker employed by him on account of that same person.IllustrationX employs 2 domestic workers. X has a child who satisfies the conditions of sub-paragraph (2)(c). X qualifies for the levy specified in sub-paragraph (1)(a) only in respect of one of the domestic workers employed by him on account of his child.

Subregulation 6

Amended byS 579/2019 wef 01/09/2019

Where the conditions referred to in sub-paragraph (2)(a), (b), (c), (d), (e), (f) or (g) are satisfied by any person in relation to more than one employer of a domestic worker (whether the same or different conditions are satisfied by the person in relation to each of such employers), only one such employer shall qualify for the levy specified in sub-paragraph (1)(a) on account of that person.Illustration (a) Y is the father of A and B. Y, A and B have the same registered residential address. Y satisfies the conditions of sub-paragraph (2)(d) in relation to both A and B. A and B each employ a domestic worker. Either A or B can qualify for the levy specified in sub-paragraph (1)(a) in respect of their respective domestic workers, on account of Y, but not both A and B. (b) C is the son of Z. C and Z have the same registered residential address. Z employs a domestic worker, and Z satisfies the conditions of sub-paragraph (2)(a). C also employs a domestic worker, and Z satisfies the conditions of sub-paragraph (2)(d) in relation to C. Either Z or C can qualify for the levy specified in sub-paragraph (1)(a) in respect of their respective domestic workers, on account of Z, but not both C and Z.

Subregulation 7

In this paragraph, “registered residential address” means —

(a)

in relation to any person who is a citizen of Singapore, the residential address provided by him for the purpose of his registration under the National Registration Act (Cap. 201); and

(b)

in relation to an employer of a domestic worker who is not a citizen of Singapore, the residential address provided by him in applying for a work permit for the domestic worker.

Read in full context — Employment of Foreign Manpower (Levy) Order 2011 →