Skills Development Levy (SDL) collected is used to support workforce upgrading programmes and the provision of training grants under the administration of the Singapore Workforce Development Agency (WDA).
An employer is required to pay a monthly SDL for local and foreign employees even those on casual, part-time, or temporary basis.
SDL payable is at 0.25% of an employee's monthly remuneration at a minimum of $2 (less than $800 earned a month) and a maximum of $11.25 (more than $4,500 earned a month).
Use Talenox's Singapore SDL Calculator to quickly obtain accurate SDL contribution amounts.
For SDL, you can pay it together with your employees' monthly CPF contributions. You can refer to this link: https://www.cpf.gov.sg/employers/employerguides/employer-guides/hiring-employees/skills-development-levy-(sdl). Do scroll down until you see "How do I pay Skills Development Levy (SDL) for my employees?"
When you upload the exported CPF file (from Talenox) to CPF Board website, SDL will be deducted on CPF's end. 😁