About Skills Development Levy (SDL)
About Skills Development Levy (SDL)
What is SDL?
The SDL is a compulsory monthly levy that businesses have to pay, to support workforce upgrading programmes and to provide training grants.
The levy is paid on:
-
All local and foreign employees rendering services in Singapore;
-
Employed on full-time, casual, part-time, or temporary basis.
Domestic servants, gardeners or chauffeurs are exempted.
The levies go to the Skills Development Fund (SDF), which supports workforce upgrading programmes and provides grants for employees who attend training under the national Continuing Education and Training system.
The SDL and SDF are administrated by the SkillsFuture Singapore Agency (SSG). You can read about the Skills Development Levy (SDL) and the SDL regulations on the Singapore Statutes Online website.
How do I calculate and pay the SDL?
The SDL payable is at 0.25% of the monthly remuneration for each employee, with the minimum payable of $2 (for an employee earning less than $800 a month) and a maximum of $11.25 (for an employee earning more than $4,500 a month).
You can use the SDL calculator to compute the payable amount.
Late payment may result in a penalty of 10% on the outstanding amount each year.
| e-Service | Description |
|---|---|
| CPF EZPay via CPF Website |
Make regular SDL payments together with CPF contributions With CPF EZPay, you can:
|
| SDL Payment & Declaration via GoBusiness Dashboard |
Pay outstanding SDL / Pay SDL on foreign employees If you:
|
SDL e-Services
Compute SDL amount payable (no login required):
Log into GoBusiness Dashboard to access the following e-Services:
You can also view your SDL payment history, and retrieve and download SDL notification letters from within GoBusiness Dashboard.
View the full list of SDL e-Services and resources.
FAQ
SDL on GoBusiness Dashboard FAQ
For questions navigating SDL on GoBusiness Dashboard.
