Skills Development Levy (SDL)

The SDL collected are channelled to the Skills Development Fund (SDF), which is used to support workforce upgrading programmes and to provide training grants to you when you send your employees for training under the National Continuing Education Training system.

The SDL and SDF are administrated by the SkillsFuture Singapore Agency (SSG).

You have to pay SDL for all your employees working in Singapore, including:

• employees employed on permanent, part-time, casual and temporary basis
• foreign employees on Work Permits, S Pass, Employment Pass and Personalised Employment Pass holders.