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Skills Development Levy (SDL) Calculator

Monthly SDL payable for foreign workers · Singapore

1 By wage band

Enter a count or wage total for each band. Fast when you already know how workers are grouped.

Band 1 · S$2 each

Each is charged the minimum levy of S$2. Leave at 0 if none.

workers
Band 2 · 0.25%

Add up the gross salaries of these workers and enter the combined total. Levied at 0.25%.

S$
Band 3 · S$11.25 each

Each is capped at the maximum levy of S$11.25, regardless of actual salary. Leave at 0 if none.

workers

Total SDL payable (per month)

S$0.00
Band 1 · workers ≤ S$800
0 × S$2.00
 S$0.00
Band 2 · workers S$800–S$4,500
0.25% × S$0.00
 S$0.00
Band 3 · workers > S$4,500
0 × S$11.25
 S$0.00
Total SDLS$0.00

2 Paste individual salaries

Paste one worker's gross monthly wage per line. Each salary is converted to its own levy — with the S$2 minimum and S$11.25 maximum applied per worker — then summed. Most accurate method.

Paste straight from a spreadsheet column. Currency symbols and thousands commas are fine (e.g. S$3,500.00).

Empty rows are ignored. Rows that aren't valid numbers are flagged and excluded.

Total SDL payable (per month)

S$0.00

0 workers

Paste some salaries above to see the per-worker breakdown.

How this is calculated & important notes
  • Rate: SDL is 0.25% of each employee's gross monthly wages, subject to a minimum of S$2 and a maximum of S$11.25 per worker.
  • Minimum applies to wages ≤ S$800 (0.25% would be under S$2); maximum applies above S$4,500 (0.25% × S$4,500 = S$11.25).
  • Method 1 groups workers into three bands. Method 2 levies each salary individually, so it applies the minimum and maximum exactly — the two should agree when workers are grouped correctly.
  • SDL applies to all employees rendering services in Singapore, including foreign workers on Work Permits, S Passes and Employment Passes. The authoritative amount is the figure computed in CPF EZPay at the point of payment.

Estimate only. Verify against CPF Board / SkillsFuture Singapore (SSG) rules before filing.