What is the SDL and who has to pay it?

The Skills Development Levy (SDL) is a mandatory levy paid by all Singapore employers for employees earning S$800 or less per month. The rate is 0.25% of gross monthly wages, capped at S$11.25 per employee per month. For employees earning above S$800, a minimum levy of S$2 applies. SDL is collected by the CPF Board alongside CPF contributions. It funds Singapore's SkillsFuture training programmes.