Maximising Support for Working Mothers in Singapore

This post was originally posted on Planner Bee.

Balancing a career and raising a child in Singapore can be challenging. Many working mothers juggle both responsibilities, often facing physical, emotional, and financial demands.

The cost of raising a child in Singapore is significant. Before considering inflation, it is estimated to be around S$227,600 up to the age of 21. To help ease this financial burden and support mothers in the workforce, the government provides various subsidies, tax reliefs, and initiatives.

Tax reliefs for working mothers

Two tax reliefs are available specifically for working mothers: Working Mother’s Child Relief (WMCR) and Grandparent Caregiver Relief (GCR). The Foreign Domestic Worker Levy (FDWL) Relief will no longer be available from Assessment Year 2025.

Working Mother’s Child Relief (WMCR)

WMCR encourages mothers to stay in the workforce after childbirth and provides tax relief for those with Singaporean children.

For Singaporean children born or adopted before 1 January 2024, the tax relief is based on a percentage of the mother’s earned income:

• First child: 15%
• Second child: 20%
• Third and subsequent children: 25% per child

For children born or adopted on or after 1 January 2024, the relief is a fixed dollar amount:

• First child: S$8,000
• Second child: S$10,000
• Third and subsequent children: S$12,000 per child

Source: IRAS

To claim WMCR for the 2025 tax year, working mothers must meet all three of the following criteria:

1. Marital status: You must be married, divorced, or widowed.
2. Earned income: You must have taxable earned income from employment, pensions, trade, business, profession, or vocation. (Taxable earned income is calculated after deducting allowable expenses.)
3. Child’s eligibility: You must have maintained a child who is a Singapore Citizen as of 31 December 2024 and meets all the conditions under Qualifying Child Relief (QCR) / Child Relief (Disability).

Grandparent Caregiver Relief (GCR)

Working mothers may be eligible if their parents, parents-in-law, grandparents, or grandparents-in-law help care for their Singaporean child aged 12 and below. This relief provides S$3,000 in tax benefits, recognising the support extended family members provide in childcare.

To claim GCR, the working mother must meet all of the following conditions:

1. Marital status: You must be married, divorced, or widowed.
2. Caregiver’s residency: The caregiver must reside in Singapore.
3. Caregiver’s relationship: The caregiver must be your parent, grandparent, parent-in-law, or grandparent-in-law (including in-laws from an ex-spouse).
4. Child’s eligibility: As of the previous year, the caregiver must have been looking after a Singapore Citizen child aged 12 and below or an unmarried child with disabilities.
5. Caregiver’s income: The caregiver’s annual income must not exceed S$4,000 from employment, trade, business, profession, or vocation. From the Year of Assessment 2025, this income threshold will increase to S$8,000.
6. One claim per caregiver: Only one person can claim GCR for a caregiver. The relief is limited to S$3,000 per caregiver, and multiple family members cannot claim for the same person.

Basic and additional childcare subsidies

The government offers various childcare subsidies to support working mothers with Singaporean children, in addition to tax reliefs.

The Basic Childcare Subsidy is available to all families, regardless of income level. Working mothers receive a higher subsidy—S$600 for full-day infant care or S$300 for a full-day childcare subsidy. Non-working mothers receive a S$150 subsidy.

If you are a working mother with a gross monthly household income of S$12,000 or less, you may also qualify for the Additional Subsidy. This subsidy is based on household income, with lower-income families receiving higher amounts, up to a maximum of S$710.

Families with at least five members, including three non-working dependants (e.g. dual-income family with three children), can choose to calculate their Additional Subsidy based on per capita income (PCI) for potentially higher support.

Read more: A Parent’s Guide to Childcare Subsidies in Singapore

Government-Paid Maternity Leave (GPML)

Government-Paid Maternity Leave (GPML) helps working mothers by giving paid time off after childbirth. This allows them to recover and bond with their newborn while supporting a family-friendly environment in Singapore.

To qualify for 16 weeks of paid maternity leave, a mother must meet these conditions:

1. Her child is a Singapore citizen.
2. She has been employed continuously or self-employed for at least three months before childbirth.
3. She provides her employer with the required notice and documents.

If the child is not a Singapore citizen at birth, maternity leave falls under the Employment Act instead. This provides 12 weeks of leave instead of 16.

Under GPML, mothers must take the first eight weeks of leave immediately after childbirth. The remaining leave can be used flexibly within 12 months, with employer approval. Unmarried mothers are also entitled to the full 16 weeks.

Adoptive mothers can benefit from the Adoption Leave (AL) scheme, which provides up to 12 weeks of leave. This gives them time to bond with and care for their adopted child within the first year after birth.

Other reliefs and subsidies

In addition to reliefs specifically for working mothers, there are other initiatives to support couples in raising children in Singapore. These include financial assistance, childcare subsidies, and parental leave schemes designed to ease the costs and responsibilities of parenthood.

Parenthood Tax Rebate (PTR)

The PTR is not limited to working mothers, but it offers couples a one-time rebate of up to S$20,000 in the year their child is born. This helps ease the financial costs of raising a child.

Source: IRAS

Couples can share this rebate in any agreed proportion. If the total claimed does not add up to 100% or they cannot agree on the split, IRAS will divide it equally. Any unused amount will be carried forward to offset future income tax.

Qualifying Child Relief (QCR) and Handicapped Child Relief (HCR)

The QCR and HCR provide tax reliefs of S$4,000 and S$7,500 per child, respectively. These are available to parents of Singaporean children below 16 years old or those in full-time education. Parents can share these reliefs based on an agreed split, but the total claim per child cannot exceed the set amount.

Working mothers who qualify for the Working Mother’s Child Relief (WMCR) can claim QCR or HCR along with WMCR for the same child. However, the total relief is capped at S$50,000 per child, up to 100% of the mother’s income.

Maximising benefits for working mothers

Balancing work and parenting can be challenging. Fortunately, the Singapore government offers various initiatives to support working mothers in staying employed while managing family responsibilities.

By making use of these benefits, working mothers can ease the financial and caregiving demands that come with childbirth and adoption.