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What is the Skills Development Levy (SDL) and who is it for?


Updated by CPF
The Skills Development Levy (SDL) is a compulsory levy for employees working in Singapore to fund workforce upgrading programme. 
 
You must pay SDL for:
 
  • All employees working in Singapore, including permanent, part-time, casual and temporary staff
  • Foreign employees on work permits and employment pass holders
You do not pay SDL for employees working overseas.  
 
For more information on SDL, please visit this webpage.
 

This information is sourced from CPF.

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