What is the SDL rate?

0.25% of each employee's monthly total wages, as currently published by the CPF Board.

What is the maximum SDL per employee?

S$11.25 a month, for an employee earning more than S$4,500 a month.

What is the minimum SDL?

S$2 a month, for an employee earning less than S$800 a month.

On the CPF Board website: cpf.gov.sg, Employer obligations, Skills Development Levy.

Singapore SDL Skills Development Levy 2027 Calculator

Q: Is SDL payable for foreign employees?

Yes. SDL is compulsory for all employees working in Singapore, including foreign employees.

Singapore Skills Development Levy (SDL): the employer pays 0.25% of each employee's monthly total wages, with a minimum of S$2 for an employee earning less than S$800 a month and a maximum of S$11.25 for an employee earning more than S$4,500 a month. SDL is compulsory for all employees working in Singapore, including foreign employees. These are the rates currently published by the CPF Board (checked October 2026); no separate 2027 rate has been published.

Number of employees

Average monthly wage per employee (S$)

How SDL Is Computed

Step 1: for each employee, take 0.25% of the monthly total wages. The minimum payable is S$2 for an employee earning less than S$800 a month, and the maximum is S$11.25 for an employee earning more than S$4,500 a month. Step 2: add up the SDL for all employees and round the total down to the nearest dollar.

Worked Example

The CPF Board's example: wages of S$609.50, S$2,000, S$4,500, S$4,502.03 and S$10,000 give SDL of S$2, S$5, S$11.25, S$11.25 and S$11.25. The total is S$40.75, so S$40 is payable.

Who Is Covered

SDL is a compulsory levy for all employees working in Singapore, including foreign employees, and is paid in addition to monthly CPF contributions. The CPF Board collects it on behalf of the Skills and Workforce Development Agency. The money goes to the Skills Development Fund, which supports workforce upgrading programmes and training grants for employers.

Source and Disclaimer

Rates are the ones currently published by the CPF Board, checked in October 2026. This calculator applies one wage to every employee; because of the S$2 minimum and S$11.25 maximum, an average wage can give a different total from the employee-by-employee calculation.

Source: CPF Board — Skills Development Levy. Last updated: October 2026.