What's the per-employee cap?

S$11.25/month (at S$4,500+ wage).

Are foreign workers SDL-able?

Yes — all employees regardless of citizenship.

ssg.gov.sg/sdl-funding/sdl-rates

Singapore SDL Skills Development Levy 2027 Calculator

Singapore Skills Development Levy (SDL): employer pays 0.25% of monthly gross wage per employee, capped at S$11.25/month (effective wages above S$4,500). All employees included — citizens, PRs, foreigners, part-timers, even casual workers earning over S$50/month.

Number of employees

Average monthly wage per employee (S$)

SDL Mechanics

0.25% of monthly gross wage per employee. Minimum S$2/month, maximum S$11.25/month. Cap reached at S$4,500 wages.

Who's Covered

All employees regardless of citizenship — including foreigners. Casual/part-time included if earning S$50+/month. Director's fees, bonuses, allowances all SDL-able.

SkillsFuture Funding

SDL funds SkillsFuture Credit + employer training grants. Each Singaporean 25+ gets S$500-4,000 SkillsFuture Credit + Mid-Career credits.

Source and Disclaimer

ssg.gov.sg SDL. Rate held at 0.25% since 1995. Verify 2027 cap (potential 2025/26 adjustment).

Source: ssg.gov.sg SDL. Last updated: May 2026.