Nanny Taxes in Singapore: Levy, CPF and Relief
EduNanny® by BUTLER · Parent guide
Salary, migrant domestic worker levy, CPF contributions and income-tax relief answer different questions. Before setting a care budget or making a claim, identify whether you employ an MDW, directly employ another carer, or book a provider’s service.
This guide explains household employer payments and tax-deduction assumptions in Singapore. A carer’s own income-tax position is a separate question to check with IRAS.
For an MDW, budget for levy rather than CPF
MOM’s current MDW levy page says employers do not pay CPF contributions for their helper, but must pay a monthly levy. Its published monthly rates are:
| Arrangement | Monthly rate | Check |
|---|---|---|
| First helper, normal levy | S$300 | The rate billed for the actual period. |
| Subsequent helper, normal levy | S$450 | The household’s number of helpers. |
| Concessionary levy | S$60 | Current eligibility and recorded household details. |
These are monthly levy figures, not salary, total hiring costs or tax deductions. Daily rates apply when a helper does not complete a full calendar month. Check the actual bill and MOM’s concession conditions; senior concession routes start at age 67 and still have other qualifying conditions.
MOM states that each month’s levy is due by the 17th of the following month, or the next working day when that date falls on a Saturday, Sunday or public holiday. Use the due date on your bill and confirm that payment succeeded, including after arranging GIRO.
The old domestic-worker levy tax relief has ended
IRAS states that Foreign Domestic Worker Levy Relief was discontinued from Year of Assessment (YA) 2025. YA 2024 was the final year in which it could be claimed. Historical examples on that page do not create a current entitlement.
A lower MOM levy and an IRAS income-tax relief are different mechanisms. Do not subtract an assumed levy tax saving from your present care budget, or copy an old levy-relief amount into a current return.
Nor does keeping salary, levy or medical receipts automatically make those payments deductible. IRAS’s employment-expense rules require an expense to be incurred for official duties, unreimbursed by the employer, and neither capital nor private in nature. Check the conditions of an actual allowable claim rather than treating private household care spending as a general employment deduction.
For a citizen or PR carer, check the actual employment and current CPF rules
The MDW position should not be copied to every person called a nanny. CPF Board’s general guidance requires contributions for Singapore Citizen and Permanent Resident employees earning total wages above S$50 a month, subject to applicable exemptions. Employment can be part-time, temporary or hourly paid.
For a carer who falls within the domestic-employee category, read CPF Board’s current domestic-employee FAQ. From 1 June 2026, an exemption can continue for a qualifying existing arrangement; it is not a general exemption for every new part-time domestic employee.
Check the dates and hours together
The FAQ requires qualifying work of no more than 14 hours in any consecutive seven-day period throughout at least one calendar month before 1 June 2026. After qualification, exemption continues month by month while the employee works for the same employer and stays within that limit.
CPF becomes required if the employee exceeds the limit, contracts with a new employer on or after 1 June 2026, moves to a non-domestic role, or starts a subsequent contract with the same employer more than one month after the previous one ended. Renewals or replacement contracts within one month can preserve a qualifying exemption.
Use the Board’s full guidance for your actual arrangement and contribution calculation. Record contract dates and hours across consecutive seven-day periods; a label such as “freelance”, “casual” or “part-time” alone does not settle the employment question.
Keep one clear payment and claim record
- Arrangement: employer, provider, worker status and the agreement.
- Salary or service fee: agreed amount, payment date and receipt.
- MDW levy: actual bill, eligibility details and successful payment.
- CPF: applicable classification, contract dates, work-hour record and contribution calculation.
- Any tax claim: the named current IRAS rule, relevant YA and supporting documents.
When booking care through a provider, confirm who employs the carer and what the quoted service fee includes. Private nanny care, the ECDA childminding pilot and licensed childcare are different arrangements; an employer levy rule does not automatically apply to each booking. Our agency and independent-care guide can help frame that discussion.
Before committing to a budget, resolve any unclear classification or claim directly with CPF Board, MOM or IRAS. For the wider care agreement, use the nanny agreement checklist; for the separate coverage question, see our nanny insurance guide.
Official guidance checked 13 October 2026. Featured image: an AI-generated conceptual document still life, not a real tax return, CPF record or payslip. Care for every little chapter.
