Levy Waiver During Approved Overseas Leave: Employer Basics

Published 9 September 2026

When your helper goes home on leave, you continue to be billed levy while she is away, but you can apply for a levy waiver after she returns. MOM's current conditions are that the overseas leave must be at least 7 consecutive days, and the waiver is capped at 60 calendar days per calendar year.

Before she leaves

  • Check that her passport is valid for the trip and her return.
  • Ask her to check her home country's immigration requirements with her embassy.
  • Remind her to bring her passport and her digital work pass (SGWorkPass app) or Work Permit card so she can re-enter Singapore.
  • Agree the dates, the air ticket arrangement and her return plan in writing.
  • If her six-monthly medical examination falls during the leave, you can ask to defer it.

Applying for the waiver

  1. Keep paying the levy as billed while she is away.
  2. When she returns, apply for the waiver online and select "On overseas leave".
  3. Enter the date she left Singapore as the start date and the date she returned as the end date. MOM does not ask for documents for a normal overseas-leave waiver.
  4. You can apply from the 1st of the month after you receive the levy bill for that period, and within one year of that bill.
  5. An approved waiver is credited in a later levy bill.

If she does not return

If your helper does not come back, MOM's guidance is to cancel her Work Permit to stop the levy, keep a copy of her travel ticket or itinerary as proof, and advise her to cut the card and discard it. You can then apply for a waiver using the "Failed to return from overseas leave" option, with levy charged up to the day before the cancellation.

Longer absences

If she will be away for a long time, you can choose to cancel the Work Permit instead. Remember that you would then need a new Work Permit application to employ her again.

Related reading: our MDW levy and concession guide, and MOM's pages on overseas leave for helpers and applying for a levy waiver.

A worked example

Your helper is away for 15 consecutive days in March, so the leave meets the 7-day minimum. After she returns and the bill covering March is issued, you apply for the waiver, within 1 year. MOM processes applications within 12 working days, and the waived amount appears as a credit in your levy account. Those 15 days count toward the 60-day cap for that calendar year.

Common questions

Can I apply for the waiver before she travels?

The waiver is applied for after she returns, once the levy bill for that period has been issued. Keep paying the levy while she is away.

Does a 5-day trip qualify?

MOM's current rule is at least 7 consecutive days of overseas leave, so shorter trips do not qualify for a levy waiver.

Last reviewed: September 2026. Procedures change, so confirm the current steps on mom.gov.sg or with your licensed employment agency.

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