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SDL Calculator: Skills Development Levy for Your Staff

Free · No sign-up · Updated October 2026
Calculate the Skills Development Levy (SDL) per employee and for your company: 0.25% of monthly wages up to S$4,500, minimum S$2, by CPF Board rules.

Total wages for the month, per employee

5 staff
  • 1
    S$
    S$2.00Minimum
  • 2
    S$
    S$5.000.25%
  • 3
    S$
    S$11.25Capped
  • 4
    S$
    S$11.25Capped
  • 5
    S$
    S$11.25Capped

How the levy scales with wages

S$0S$800S$4,500S$2S$11.25

At the S$2 minimum

1

Wages up to S$800

Paying 0.25%

1

S$800 to S$4,500

At the S$11.25 cap

3

Wages S$4,500 and up

Total wages means everything paid for the month, including overtime, bonuses and allowances, for every employee: full-time, part-time, casual, temporary and foreign. Round the company total down to the nearest dollar, not each employee.

SDL payable this month

S$40

For 5 employees. Calculated S$40.75, rounded down to the dollar.
Payable per year (same wages)
S$480
Average per employee
S$8.15
Total monthly wages
S$21,611.53

Pay with your CPF contributions for local staff. For foreign staff, pay SDL to the Skills and Workforce Development Agency.

How this works

The Skills Development Levy (SDL) is 0.25% of each employee's total wages for the calendar month, payable on the first S$4,500. The minimum is S$2 for an employee earning less than S$800 a month and the maximum is S$11.25 for an employee earning S$4,500 or more.

SDL is an employer cost, not a deduction from pay. It applies to every employee working in Singapore, including part-time, casual, temporary and foreign staff. Total wages include overtime, bonuses and allowances.

Work out the levy for each employee, add them up, then round the company total down to the nearest dollar. Rounding is done once on the total, not per employee. Local employees' SDL is paid together with the monthly CPF contributions; for foreign employees it is paid to the Skills and Workforce Development Agency (SWDA), formed from SkillsFuture Singapore and Workforce Singapore in 2026. The levy funds the Skills Development Fund for training grants.

FAQs

How much is SDL per employee?

SDL is 0.25% of the employee's monthly total wages, with a minimum of S$2 and a maximum of S$11.25. An employee earning S$2,000 costs S$5 a month, and anyone earning S$4,500 or more costs S$11.25.

How do you round SDL?

Add up the SDL for all employees, then round the total down to the nearest dollar. In CPF Board's example, five employees earning S$609.50, S$2,000, S$4,500, S$4,502.03 and S$10,000 give S$40.75, so S$40 is payable.

Do I pay SDL for foreign workers and part-timers?

Yes. SDL is payable for all employees working in Singapore, including foreigners, part-timers and temporary staff. For foreign employees you pay it directly to the Skills and Workforce Development Agency rather than through CPF.

How much SDL does a company with 10 employees pay?

Ten employees each earning S$3,000 cost S$7.50 each, or S$75 a month and S$900 a year. If all ten earn S$4,500 or more, the maximum is S$112.50, rounded down to S$112 a month.

Is SDL deducted from the employee's salary?

No. SDL is a levy on the employer, paid on top of wages. Unlike CPF, there is no employee share to deduct.

Sources