Who do I have to pay Skills Development Levy (SDL) for?

You have to pay Skills Development Levy (SDL) for all your employees working in Singapore, including:

•        employees employed on permanent, part-time, casual and temporary basis

•        foreign employees on work permits and employment pass holders

SDL is payable to the SkillsFuture Singapore Agency (SSG) for foreign employees. 

This information provided here is sourced from the CPF website.