As an employer, you can qualify for levy concession if you live with any of the following eligible person who is a Singapore citizen:
Young child below 16 years old.
Elderly person who is at least 67 years old.
Person with disabilities (PWD) – Must be certified by Singapore-registered doctor to require help with at least 1 activity of daily living (ADL), such as showering, feeding, dressing or toileting.
The levy concession for 1 helper is granted based on 1 eligible person in the household. It is capped at 2 helpers per household.