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Making Voluntary Contributions

You can help build your employees' CPF savings voluntarily through additional contributions. Learn how.

Compliance and rectifications

Learn about enforcement actions for non-compliance, if CPF contributions are not paid correctly and promptly.

Corporate service buyers

Help contribute to the MediSave Accounts of self-employed vendors when you hire and pay for their services.

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How do I calculate Skills Development Levy (SDL)?

You have to contribute Skills Development Levy (SDL) for all your employees*. The levy payable for each employee is at 0.25% of their monthly total wages. The minimum payable is $2 for an employee earning less than $800 a month and the maximum is $11.25 for an employee earning more than $4,500 a month.

After you have computed the SDL for each employee, add up the SDL calculated and round the total amount down to the nearest dollar.

Here’s an example of an SDL computation:

Employee Total wages for the calendar month SDL Payable
A $609.50

$2.00

(Minimum of $2.00 is payable because

the total wages is less than $800) 

B $2,000.00 $5.00
C $4,500.00

$11.25

D $4,502.03

$11.25

(Maximum of $11.25 is payable because

the total wages is more than $4,500)

E $10,000.00

$11.25

(Maximum of $11.25 is payable because

the total wages is more than $4,500)

Total SDL $40.75
Total SDL Payable

$40.00

(rounded down to the nearest dollar)

 

You can visit SkillsFuture Singapore Agency (SSG)’s website for more information on the payment procedure and computation of SDL.

 

* Employees include full-time, casual, part-time, temporary and foreign employees working in Singapore..