| Understand | What is Skills Development Levy (SDL) for? | <p style="text-align:justify;">The SDL collected are channelled to the Skills Development Fund (SDF), which is used to support workforce upgrading programmes and to provide training grants to you when you send your employees for training under the National Continuing Education Training system.</p><p>The SDL and SDF are administrated by the SkillsFuture Singapore Agency (SSG).</p> | | 610 | 610 |
| Understand | Who do I have to pay SDL for? | <p style="text-align:justify;">You have to pay SDL for all your employees working in Singapore, including:</p><ul><li>employees employed on permanent, part-time, casual and temporary basis</li><li>foreign employees on work permits and employment pass holders</li></ul><p>The SDL for foreign employees is in addition to the <a href="/Employers/EmployerGuides/employer-guides/hiring-employees/foreign-worker-levy-(fwl)">Foreign Worker Levy</a> payable to the Ministry of Manpower. </p> | | 612 | 612 |
| Understand | Which categories of employees or workers are exempted from SDL? | For information on which categories of employees are exempted from SDL, please refer to the
<a href="https://sdl.ssg.gov.sg/FAQ1.aspx" target="_blank">Frequently Asked Questions (FAQs) on Skills Development Levy at SkillsFuture Singapore Agency (SSG) website</a>. | | 614 | 614 |
| Evaluate | How do I compute the Skills Development Levy (SDL) payable for my employees? | <p style="text-align:justify;">You can use the
<a href="https://sdl.ssg.gov.sg/SDLCal.aspx" target="_blank">Skills Development Levy Calculator</a> at the SkillsFuture Singapore Agency (SSG) website to compute the total SDL payable.</p><p style="text-align:justify;">Under the SDL Act, you are required to contribute SDL for all your employees* up to the first $4,500 of each employee's total monthly wages at a levy rate of 0.25% or a minimum of $2 (for total wages of $800 or less), whichever is higher. </p><p style="text-align:justify;">
<em>* Employees include full-time, casual, part-time, temporary and foreign employees rendering services wholly or partly in Singapore.</em></p><p style="text-align:justify;">The total monthly wages includes any salary, commission, bonus, leave pay, overtime pay, allowance and other payments in cash. </p><p style="text-align:justify;">After you have computed the SDL for each employee, you need to add up the total amount of SDL payable and round down to the nearest dollar<strong>. </strong>The table below shows an example on the computation of the SDL payable.</p><p style="text-align:left;">
<img alt="Example on computation of SDL payable" src="/Assets/employers/PublishingImages/SDLTable.PNG" style="width:100%;height:auto;" />
</p> | | 616 | 616 |
| Apply | How do I pay Skills Development Levy (SDL) for my employees? | <p>You can pay SDL together with your employees' monthly CPF contributions. If you only employ foreign employees, you can pay the SDL directly to SkillsFuture Singapore Agency (SSG).</p><p style="text-align:justify;">You can visit
<a href="https://www.ssg-wsg.gov.sg/" target="_blank">SSG website</a> for more information on the payment procedures and the computation of SDL.</p> | | 617 | 617 |
| Apply | How do I get a refund for SDL if there is an over-payment? | <p>You can request for a refund by writing to: </p><p>SkillsFuture Singapore Agency (SSG)<br> 1 Marina Boulevard<br>#18-01 One Marina Boulevard<br>Singapore 018989</p><p>For more information, please visit
<a href="https://www.ssg-wsg.gov.sg/" target="_blank">SSG’s website</a> or call their Call Centre at 6785 5785.</p> | | 618 | 618 |