About SDL
SDL and Contribution Rate
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The Skills Development Levy (SDL) is a levy used to support workforce upgrading programmes and to provide training grants to employers when they send their employees to attend training under the national Continuing Education and Training system.
The SDL is administered by the SkillsFuture Singapore Agency (SSG).
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The SDL payable is at 0.25% of the monthly total wages 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).
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The history of changes to the SDL salary ceiling and rates is shown in the table below:
From To Wage Ceiling Rate of Contribution Minimum Contribution Per Employee Maximum Contribution Per Employee 1 Jul 2000# 30 Jun 2004 $1,500 1% $2.00 $15.00 1 Jul 2004 31 Aug 2005 $1,800 1% $2.00 $18.00 1 Sep 2005 30 Sep 2008 $2,000 1% $2.00 $20.00 1 Oct 2008 Current Up to $4,500* 0.25% $2.00 $11.25 * Prior to 1 October 2008, an employer does not have to contribute SDL for employees whose monthly total wages is above the salary ceiling. However, with effect from 1 October 2008, an employer will have to contribute SDL even if the monthly total wages exceeds the salary ceiling. This is because the revised SDL regulations stipulate that the contribution is up to the first $4,500 of monthly total wages.
# The legal requirement for SDL contributions by employers was introduced via gazette in Oct 1979. For employers who need to know the rates earlier than 1 July 2000, they may contact SSG for direct assistance.
The Government will review the levy rate regularly and any revision will take into account the need to maintain workforce and industry competitiveness through continuous skills upgrading and development.
Contact Us
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You can contact SkillsFuture Singapore (SSG) through their feedback portal.
