Who should pay SDL (Skills Development Levy)?

Employer is mandatorily required to pay SDL for all employees working in Singapore, including:

• employees employed on permanent, part-time, casual and temporary basis
• foreign employees on Work Permits, S Pass, Employment Pass, Personalised Employment Pass holders and LOC (Letter Of Consent) holders.

The SDL for foreign employees is in addition to the Foreign Worker Levy payable to the Ministry of Manpower.

Click here to learn more about SDL