Hong Kong FDH Levy 2026: HK$400/Month — How to Pay & Avoid Penalties

Every employer of a foreign domestic helper in Hong Kong is required to pay a monthly levy to the Immigration Department. This is separate from the helper's wage, insurance, and food allowance. The levy has been a feature of FDH employment since 1987, and while its rate has been adjusted over time and temporarily waived during certain periods (including parts of the COVID-19 pandemic), it remains a fixed part of the cost of employment. This guide explains everything employers need to know.

What Is the FDH Levy?

The Foreign Domestic Helper Levy (also called the 'maid levy' or 'helper levy') is a monthly payment made by the employer to the Hong Kong Government. It is collected by the Immigration Department as a condition of the FDH employment visa.

• Current levy rate: HK$400 per month per foreign domestic helper
• Who pays: The employer — not the helper. Deducting the levy from a helper's wages is illegal.
• When to pay: Monthly, aligned with the employment period
• Where to pay: Immigration Department payment channels (see below)
• Started: 1 October 1987, introduced alongside the formal FDH visa system
• Purpose: Revenue for general government use (contrary to popular belief, it does not go to a dedicated helper welfare fund)

How to Pay the Levy

The Immigration Department provides multiple payment channels for the monthly levy. Most employers set up automatic payment to avoid missing months.

• eBilling Portal (immd.gov.hk) — The Immigration Department's online system sends monthly e-bills and accepts online payment via credit card, PayMe, or direct debit
• Autopay arrangement — Link your bank account for automatic monthly deduction. Recommended to avoid missed payments.
• Post offices — Payment can be made in person at any Hong Kong post office
• Immigration Department offices — In-person payment accepted during office hours
• PPS (Payment by Phone Service) — Telephone payment service using merchant code
• Note: You will receive your levy account number in your helper's employment visa approval letter. Keep this number — you need it for every payment.

What Happens If You Miss a Payment?

Non-payment of the levy is taken seriously by the Immigration Department, particularly when it comes to visa renewal.

• Levy arrears are tracked by the Immigration Department's system
• Outstanding levy payments can delay or block your helper's visa renewal
• You may be required to pay all outstanding levy before a new visa is issued
• Persistent non-payment can affect your eligibility to employ a foreign domestic helper in future
• There is no criminal penalty for simple non-payment, but the visa consequences are effectively a financial penalty plus disruption to your helper's legal status

Levy Exemptions and Reductions

A limited number of exemptions exist for employers who genuinely cannot afford the levy. These are not automatic — you must apply.

• CSSA recipients — If the employer's household is receiving Comprehensive Social Security Assistance (CSSA) and the FDH is employed to care for a family member with a disability, an exemption may be available. Apply through the Immigration Department.
• Financial hardship applications — Employers facing genuine financial hardship can apply for a temporary exemption or reduction, subject to Immigration Department assessment
• Neither exemption is automatically approved — you must provide documentation and meet eligibility criteria
• Temporary government waivers — During exceptional periods (such as parts of the COVID-19 pandemic), the government has temporarily suspended or reduced the levy. These waivers are announced by the government and apply automatically — you do not need to apply.

The Levy and the Total Cost of Employment

The FDH levy adds HK$400/month to your total employment cost. Over a 2-year contract, this totals HK$9,600 in levy payments alone. Factor this into your total cost calculation alongside wages, food allowance, and insurance.

Historical Context: Why Does the Levy Exist?

The FDH levy was introduced in 1987 as Hong Kong's FDH population grew rapidly. The stated rationale was to partially offset the cost of public services used by FDH workers and to manage demand for FDH visas during periods of high unemployment among local workers. Over the decades, there have been repeated calls from employer groups and helper welfare organisations to abolish the levy, arguing that it is effectively a tax on families who need domestic support and creates a financial barrier that disadvantages lower-income households. The levy has been periodically suspended during economic downturns (including 2003 SARS period and parts of the COVID-19 period) but has consistently been reinstated.

Frequently Asked Questions

Is the levy paid for the month the helper starts?

The levy is payable from the date the helper's employment commences under the visa. For the first month, you pay for the full month even if the helper starts mid-month. Check your visa approval documentation for exact start date.

Do I pay the levy during the helper's maternity leave?

Yes. The levy is tied to the employment relationship, not actual work attendance. During maternity leave, sick leave, or any other period of paid or unpaid leave where the employment contract remains active, the levy continues to be owed.

What happens to the levy when the contract ends?

The levy is payable up to and including the last day of employment. When the contract ends and you notify the Immigration Department of the termination, your levy account is closed. Ensure all outstanding levy is paid before closing — any arrears must be cleared before a new visa (for a replacement helper) will be issued.

Does the levy change if I hire an Indonesian vs Filipino helper?

No. The levy rate is the same — HK$400/month — regardless of the helper's nationality.