In Singapore, companies have to pay a Skills Development Levy (SDL) for all their employees – local and foreign, regardless of whether they are hired on a permanent, part-time, casual or temporary basis. As an employer, on top of CPF contribution and Foreign Worker Levy, you are required to pay a mandatory levy for all your employees working in Singapore, and that would be Skill Development Levy (SDL). The SDL also includes foreign employees and employees employed on casual, part-time or temporary basis. Yet, domestic servants, gardener or SDL pertains to Singapore’s Skills Development Levy. All companies are required to contribute a fee to the skills development fund in the form of Skill Development Levy (SDL). SDL or Skills Development Levy in Singapore is a compulsory levy that employers have to pay for their employees who are working in Singapore. Employers who are on top of FWL and CPF contributions have to pay this. The employees can be working as part-time, casual, temporary basis and permanent. As required by law under the Skills Development Levy (SDL) Act, all employers are required to pay a monthly SDL for each of their employees working in Singapore. Includes full-time, casual, part-time, temporary and foreign workers rendering services wholly or partly in Singapore. The session has expired. To go back to main page, please click on the link below. Return to SDL Website Skills Development Levy (SDL) <p> <a href="http://sdl.ssg.gov.sg/" target="_blank"><strong>Skills Development Levy</strong></a> (SDL) is a compulsory levy that you have to pay for all your employees working in Singapore, on top of CPF contribution and Foreign Worker Levy. Skills Development Levy (SDL) collected is used to support workforce upgrading programmes and the provision of training grants under the administration of the Singapore Workforce Development Agency (WDA). An employer is required to pay a monthly SDL for local and foreign employees even those on casual, part-time, or temporary basis. The Skills Development Levy, SDL in short, is a fee imposed upon all employers under the Skill Development Levy Act. The levy is managed and controlled by the SkillsFuture Singapore Agency (SSG) . All employers, whether private or a statutory board, are liable to paying the SDL on a monthly basis for each of their employees (both locals and foreign employees) . A. Employers have to contribute Skills Development Levy (SDL) for all employees* up to the first $4,500 of each employee's total monthly remuneration** at a levy rate of 0.25%. This is subject to a minimum of $2, whichever is higher. * Employees include full-time, casual, part-time, temporary and foreign employees rendering services wholly or
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