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Skill Development Levy

The SDL collected are channelled to the Skills Development Fund (SDF), which is used to support workforce upgrading programmes and to provide training grants to you when you send your employees for training under the National Continuing Education Training system. The SDL and SDF are administrated by the Singapore Workforce Development Agency (WDA).

You have to pay 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

The SDL for foreign employees is in addition to the Foreign Worker Levy payable to the Ministry of Manpower.

For information on which categories of employees are exempted from SDL, please refer to the Frequently Asked Questions (FAQs) on Skills Development Levy at WDA website.

You can pay SDL together with your employees' monthly CPF contributions. If you only employ foreign employees, you can pay the SDL directly to WDA.

You can visit WDA website for more information on the payment procedures and the computation of SDL.

You can request for a refund by writing to:
Singapore Workforce Development Agency (WDA)
1 Marina Boulevard
#16-01 One Marina Boulevard
Singapore 018989

You can visit WDA website for more information or contact them at This email address is being protected from spambots. You need JavaScript enabled to view it. or 6883 5885.

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