By MoneyBees
Work out the Skills Development Levy for each employee (0.25% of wages, S$2 to S$11.25) and the full cost of a hire: salary, employer CPF by age, SDL and any S Pass or Work Permit levy.
SDL is 0.25% of an employee's total wages for the month. The minimum is S$2 for an employee earning less than S$800, and the maximum is S$11.25 for one earning more than S$4,500.
Yes. SDL is payable for all employees working in Singapore, including foreign employees. CPF EZPay works it out for citizens and PRs; you enter the SDL for foreign employees yourself.
Add up the SDL for each employee, then round the total down to the nearest dollar. CPF Board's example totals S$40.75 for five staff, so the employer pays S$40.
CPF Board collects it with your CPF contributions on behalf of the Skills and Workforce Development Agency (SWDA). If you hire only foreign employees, you pay SWDA directly.
SDL is charged on total wages, which include bonus and AWS, but the S$11.25 maximum still applies in the month the bonus is paid.
17% for employees aged 55 and below, 16% above 55 to 60, 12.5% above 60 to 65, 9% above 65 to 70 and 7.5% above 70, on wages up to the S$8,000 Ordinary Wage ceiling.
S$650 a month for every S Pass holder, in all sectors and tiers, since 1 Sep 2025. The minimum qualifying salary is S$3,300, rising with age, and S$3,800 in financial services.
No. MOM charges no foreign worker levy and sets no quota for Employment Pass holders. SDL still applies.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).