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 workers who work as 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 $2.00 (for an employee earning less than $800.00 a month) and a maximum of $11.25 (for an employee earning more than $4,500.00 a month).
For more information about SDL, access the SSG-WSG chatbot on WhatsApp or browse the General SDL FAQ.