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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 is sourced from CPF.
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