We are transitioning to a new SDL system and all e-services are undergoing maintenance and improvement to serve you better:
• E-payment service is unavailable. Please refer to the FAQs Section E S/N.2 for the alternative payment modes available.
• E-Refund services are unavailable. Please refer to the FAQs Section G and submit your refund request(s) via the feedback portal.
Enquiries on SDL
For further clarifications on the SDL contributions, please contact the SSG hotline at
Skills Development Levy (SDL) System
What is SDL?
As required by law under the Skills Development Levy
(SDL) Act, employers are required to pay a monthly SDL for all employees
rendering services in Singapore, including foreign employees and employees employed
on casual, part-time, or temporary basis. Domestic servants, gardeners or chauffeurs
are exempted from the SDL Act.
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).
All SDL collected are channelled to the Skills Development Fund (SDF) which is used
to support workforce upgrading programmes and to provide training grants to employers
when they send their employees to attend training under our national Continuing
Education and Training system. The SDL and SDF are administrated by the SkillsFuture
Singapore Agency (SSG).
For more information on SDL, please refer to our Frequently
Asked Questions (FAQ).
For more information on the Notice of Assessment sent to you in Oct 2022, please download this FAQ.
SDL Calculator 
FAQ