Enquiries on SDL
For further clarifications on the SDL contributions, please contact the WDA hotline at
You can also contact us through our feedback portal
Skills Development Levy (SDL) System
What is SDL?
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 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 (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).
All SDL collected are channelled 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 SDL and SDF are administrated by the Singapore Workforce Development Agency (WDA).
For more information on SDL, please refer to our Frequently Asked Questions (FAQ).
With effect from 1 September 2015, employers are required to submit refund and declaration on non-liability of SDL via the SDL system:
- E-Refund Module for SDL Refund Request – This is an existing e-service which provides employers with the ease and convenience to submit and monitor refund request electronically.
- E-Declaration Module for Declaration on Non-liability of SDL – This is a new e-service which will be available from 1 September 2015 to provide employers with the ease and convenience to create, renew and extend declaration on non-liability of SDL for your employees.
Please login to the SDL system to access the e-services. For more information, please refer to the SDL Frequently Asked Questions (FAQ) (Section 8 – SDL Refund Procedures and Section 9 – Declaration on Non-liability of SDL) and SDL System User Guide.
2) Auto-computation of Skills Development Levy (SDL) via CPF e-Submit@web Portal
With effect from 25 March 2015, employers who contribute SDL through CPF Board’s CPF e-Submit@web portal can tap on the convenience of the new auto-computation feature to automate the calculation of the SDL liabilities for your local employees. For more information, please refer to SDL Frequently Asked Questions (FAQ) for more details.