For Singapore companies, the Skills Development Levy (SDL) is a levy imposed under the Skills Development Levy Act (Chapter 306) on employers and it is mandatory.

1. Resource
Useful articles on HR and Payroll in Singapore
14th November 2018
Who is exempted from Skill Development Levy (SDL)?
The Skills Development Levy (SDL) is a levy imposed under the Skills Development Levy Act (Chapter 306) on
employers and it is mandatory. The SDL is collected and channel to the Skills Development Fund (SDF) which is
used to support workforce upgrading programmes and to provide training grants to employers when they send their
employees to attend training under our national Continuing Education and Training system.
The current SDL rate is at 0.25% of the monthly remuneration for each employee, with a minimum payable of $2
and a maximum of $11.25.
The following employees are exempted from SDL:
- An employee who is a domestic servant, chauffeur or gardener wholly and exclusively employed by an individual
otherwise than in connection with that individual’s trade, business, profession or vocation.
- An employee who does not render any services in Singapore in relation to a month. This excludes employee who
is on leave for that month that is arising from his or her employment in Singapore.
- For the above categories, employers are required to login to the SDL system to submit declaration on non-
liability of SDL.
- A matriculated or registered student of any of the following institutions who is employed for the training approved
by that institutions:
Institute of Technical Education
Nanyang Polytechnic
Nanyang Technological University

2. National University of Singapore
Ngee Ann Polytechnic
Republic Polytechnic
Singapore Institute of Technology
Singapore Management University
Singapore Polytechnic
Singapore University of Social Sciences
Singapore University of Technology and Design
Temasek Polytechnic
- A matriculated or registered students of any overseas tertiary education institution who is required by the
institution to undergo training in Singapore for a period of not more than 6 months. This requires the employers to
submit to WDA a letter issued by the overseas tertiary education institution to confirm the conditions.
- A registered student (other than a student who has completed his "A" level examinations) of any school
registered under the Education Act (Cap. 87) and who is employed during the gazetted school holidays.
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