No. S 510
Employment of Foreign Workers Act
(Chapter 91A)
Employment of Foreign Workers (Levy) (Amendment No. 2) Order 2004
In exercise of the powers conferred by section 11(1) of the Employment of Foreign Workers Act, the Minister for Manpower hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Employment of Foreign Workers (Levy) (Amendment No. 2) Order 2004 and shall be deemed to have come into operation on 1st August 2004.
Deletion and substitution of paragraph 5 and new paragraphs 5A and 5B
2.  Paragraph 5 of the Employment of Foreign Workers (Levy) Order (O 1) is deleted and the following paragraphs substituted therefor:
Domestic workers
5.—(1)  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) or (d) are satisfied —
(i)at the rate of $250 for every calendar month; and
(ii)where the domestic worker is employed for part of a month, at the rate of $9 for every day during which the domestic worker is employed in that month; and
(b)in any other case —
(i)at the rate of $345 for every calendar month; and
(ii)where the domestic worker is employed for part of a month, at the rate of $12 for every day during which the domestic worker is employed in that month.
(2)  The conditions referred to in sub-paragraph (1) are —
(a)in relation to an employer of a domestic worker —
(i)the employer is aged 65 years or above;
(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 is aged 65 years or above;
(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 registered residential address;
(c)in relation to a child of an employer of the domestic worker or a child of a spouse of that employer —
(i)the child is below the age of 12 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; or
(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 is aged 65 years or above;
(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 registered residential address.
(3)  The levy specified in sub-paragraph (1)(a) shall apply to a maximum of 2 domestic workers employed by the employer.
(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.
 
Example
E 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.
(5)  Where the conditions referred to in sub-paragraph (2)(a), (b), (c) or (d) are satisfied by any person in relation to an employer of a domestic worker, that employer shall not qualify for the levy specified in paragraph (1) (a) in respect of a second domestic worker employed by him on account of that same person.
 
Example
X employs 2 domestic workers. X has a child who satisfies the conditions of sub-paragraph (2) (c). X qualifies for the levy specified in paragraph (1) (a) only in respect of one of the domestic workers employed by him on account of his child.
(6)  Where the conditions referred to in sub-paragraph (2)(a), (b), (c) or (d) 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.
 
Example
(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.
 
(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.
Change in household composition resulting in employer being subject to levy under paragraph 5 (1) (b)
5A.—(1)  This paragraph shall apply where an employer of a domestic worker who originally qualified for the levy specified in paragraph 5(1)(a) in respect of that domestic worker, ceases to so qualify.
(2)  Unless the Controller otherwise allows, where an employer of a domestic worker ceases to qualify for the levy specified in paragraph 5(1)(a) as a result of any of the conditions referred to in paragraph 5(2)(a) to (d) no longer being satisfied (including through the death of a person referred to in paragraph 5(2)), the levy specified in paragraph 5(1)(b) shall be payable by the employer of the domestic worker from the first day of the month following the month in which any of the conditions are no longer satisfied.
(3)  Where the employer of a domestic worker ceases to qualify for the levy specified in paragraph 5(1)(a) because his spouse, his child or the child of his spouse, or his parent, parent-in-law, grandparent or grandparent-in-law, ceases to reside at the registered residential address of the employer (as defined in paragraph 5), the employer shall notify the Controller of that fact within 28 days of the person ceasing to so reside.
Change in household composition resulting in employer qualifying for levy under paragraph 5 (1) (a)
5B.—(1)  This paragraph shall apply where an employer of a domestic worker who was originally required to pay the levy specified in paragraph 5(1)(b) in respect of that domestic worker, qualifies for the levy specified in paragraph 5(1)(a).
(2)  Where an employer of a domestic worker qualifies for the levy specified in paragraph 5(1)(a) as a result of the conditions referred to in paragraph 5(2)(a) or (b) being satisfied, the levy specified in paragraph 5(1)(a) shall be payable by the employer from the first day of the month following the month in which the conditions are satisfied.
(3)  Where an employer of a domestic worker qualifies for the levy specified in paragraph 5(1)(a) as a result of the conditions referred to in paragraph 5(2)(c) being satisfied, the levy specified in paragraph 5(1)(a) shall be payable by the employer from the first day of the month following the month in which —
(a)the conditions are satisfied; and
(b)where the conditions are satisfied as a result of the employer or the spouse of the employer giving birth to a child in Singapore, the birth of the child is registered under the Registration of Births and Deaths Act (Cap. 267).
(4)  Where an employer of a domestic worker qualifies for the levy specified in paragraph 5(1)(a) as a result of the conditions referred to in paragraph 5(2)(d) being satisfied, the employer of the domestic worker shall —
(a)notify the Controller of the change in household composition; and
(b)apply to the Controller for the levy specified in paragraph 5(1)(a) to be payable by him, and that levy shall be payable from the first day of the month following the month in which the application to the Controller is approved.”.
[G.N. Nos. S 231/2003; S 689/2003; S 382/2004]

Made this 24th day of August 2004.

YONG YING-I
Permanent Secretary,
Ministry of Manpower,
Singapore.
[FMMD 87/02/04; AG/LEG/SL/91A/2003/1 Vol. 1]