Some households need a second helper, for example to care for an elderly parent while the first helper looks after young children. Before you apply, it helps to understand how the levy changes and how concessions apply to a second helper.
How the levy tiers work
MOM has three levy rates for helpers:
- Normal rate for the first helper.
- A higher normal rate for each subsequent helper.
- A concessionary rate for households with an eligible child, elderly person or person with disability.
Current amounts are on MOM's paying levy page and in our MDW levy and concession guide. When the number of helpers changes, MOM adjusts the rate with immediate effect.
Concessions for two helpers
- A concession is granted for one helper per eligible person.
- It is capped at two helpers per household.
- To get the concession for a second helper, there must be two eligible persons in the household, for example a young child and a parent aged 67 or above.
Planning questions
- Who is each helper for? Write down the main duties for each, so their roles do not overlap.
- Do you have space? Each helper needs accommodation that meets MOM's requirements, including privacy and a proper sleeping area.
- Can the budget handle two salaries and levies? Include two sets of insurance, medical examinations and food.
- How will rest days work? Staggering rest days often keeps caregiving covered.
Timing a second helper
If a new eligible person is joining the household, such as a baby due in a few months or a parent moving in, it may be worth waiting until the concession criteria are met. For a parent, that includes having the same NRIC address and being listed as a household member on FDW eService. MOM shows the new rate within the next two levy bills, with backdated adjustments.
Choosing the second helper
- Look for complementary skills: for example, one strong in childcare and one in elderly care.
- Consider language and personality; the two helpers will share the home.
- Agree clear roles and a fair split of chores from the first day.
Browse profiles by skill, such as elderly care helpers, and compare side by side.
Official source: MOM's levy concession page.
A worked example
A family with a two-year-old and a grandmother aged 70 living at the same address hires two helpers. The grandmother is listed as a household member on FDW eService. Because there are two eligible persons, both helpers can qualify for the concessionary rate, which appears on the levy bill within two bills, backdated. If the grandmother moved out, the second helper would move to the subsequent-helper rate.
Common questions
Does my first helper's levy change when I hire a second?
The first helper stays at the first-helper rate unless a concession applies. The second helper is billed at the subsequent-helper rate or the concessionary rate if you qualify.
Can two helpers share one bedroom?
MOM's accommodation rules focus on adequate space, privacy, ventilation and safety. Sharing can work if each has her own bed and privacy.
Last reviewed: September 2026. Procedures change, so confirm the current steps on mom.gov.sg or with your licensed employment agency.
