What is the Skills Development Levy (SDL) and who is it for?
The Skills Development Levy (SDL) is a compulsory levy for employees working in Singapore to fund workforce upgrading programme. 
 
You must pay SDL for:
 
  • All employees working in Singapore, including permanent, part-time, casual and temporary staff
  • Foreign employees on work permits and employment pass holders
You do not pay SDL for employees working overseas.  
 
For more information on SDL, please visit this webpage.
 

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