Migrant Domestic Worker Employment Agencies

Key Requirements

Fees to Singapore employers for sourcing and placement are standard-rated. A worker service fee or commission from an overseas agency can have different treatment: matching a worker already in Singapore, including transfer and advance-placement cases, is standard-rated even if the commission payer is overseas because the worker directly benefits locally. Matching an overseas worker can qualify under the stated international-service conditions. Recoveries of expenses require separate principal-versus-agent analysis. Split the invoice by its actual services and supporting arrangement instead of treating the whole placement package as zero-rated on the basis of nationality.