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Skills Development Levy (SDL) Calculator

Calculate Skills Development Levy

Enter monthly remuneration and number of employees to calculate your SDL obligation.

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SDL is payable by employers for all employees (local and foreign). Rate is 0.25% of monthly remuneration with a minimum of $2 per employee earning over $800.

What is the Skills Development Levy?

The Skills Development Levy (SDL) is a mandatory contribution by employers in Singapore to fund workforce training and upgrading programs. Key points:

  • Payable for all employees — local and foreign
  • Rate: 0.25% of gross monthly remuneration
  • Minimum: $2 per employee earning over $800/month
  • No SDL for employees earning $800 or below
  • Collected by CPF Board along with CPF contributions

How SDL Funds Are Used

SDL contributions go to the Skills Development Fund (SDF), which supports:

  • SkillsFuture programs: Training subsidies for employees
  • Workforce development: Industry transformation initiatives
  • Training grants: Employers can apply for SDF grants to offset training costs
  • National productivity: Skills upgrading across industries
SDL = Max($2, 0.25% x Monthly Remuneration) per employee
FAQ

Frequently Asked Questions

Common questions about Skills Development Levy

What is the SDL rate in Singapore? −

The SDL rate is 0.25% of the employee's total monthly remuneration, with a minimum contribution of $2 per employee who earns more than $800 per month. There is no SDL payable for employees earning $800 or less per month. The levy is paid entirely by the employer and cannot be deducted from the employee's salary.

Who pays the SDL — employer or employee? +

Are there any exemptions from SDL? +

How is SDL used by the government? +

Have more questions? Check our knowledge base or contact us.

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