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A Singapore Government Agency Website A Singapore Government Agency Website A+ A- RESET

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

phone 6785 5785

You can also contact us through our feedback portal

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.

Quick Access

  • SDL Calculator SDL Calculator Compute SDL amount payable to SSG using online SDL calculator. MORE
  • FAQ FAQ View online information such as SDL on a Frequently Ask Question (FAQ) page. MORE
  • FAQ Frequently Asked Questions on Skills Development Levy Mailer MORE