SDL Calculator Singapore (Skills Development Levy)
Work out the Skills Development Levy your company pays each month and each year, for any number of employees, using the 0.25% rate with the $2 minimum and $11.25 maximum per employee.
Group your employees by pay. Enter how many employees earn the same total wages in a month, and what that wage is. Leave unused rows at 0.
SDL each: $7.50
SDL each: $11.25
SDL each: $2.00
SDL each: $0.00
SDL each: $0.00
Use each employee’s total wages for the calendar month. SDL applies to all employees working in Singapore, including foreign employees.
SDL you pay
Added up before rounding down: $62.00
SDL is 0.25% of each employee’s monthly wages, at least $2 and at most $11.25. The total across employees is rounded down to the nearest dollar and is paid together with CPF contributions.
In-depth guide
Skills Development Levy (SDL): rate, limits and how employers pay it
How much SDL an employer pays for each employee, the $2 minimum and $11.25 maximum, who it applies to, how the total is rounded and how it is paid with CPF.
Key figures at a glance
What SDL is
The Skills Development Levy is paid by the employer, not deducted from the employee. It applies to all employees working in Singapore, including foreign employees.
How it is worked out
SDL = 0.25% of the employee's total wages for the month, but never less than $2 or more than $11.25:
| Monthly wages | SDL per employee |
|---|---|
| Under $800 | $2.00 |
| $800 to $4,500 | 0.25% of wages |
| Above $4,500 | $11.25 |
There is no $8,000 ceiling like CPF's Ordinary Wage ceiling. The levy simply stops rising at $11.25 once wages pass $4,500.
Rounding
SDL is worked out for each employee, added up across all employees, and the total is rounded down to the nearest dollar. The calculator keeps the sum exact before rounding down.
How it is paid
SDL is paid together with CPF contributions. With CPF EZPay, SDL is worked out automatically for Singapore Citizen and PR employees. SDL for foreign employees has to be entered by hand.
Worked examples
| Team | SDL per month |
|---|---|
| 5 employees on $3,000 | 5 × $7.50 = $37.50 |
| 2 employees on $6,000 | 2 × $11.25 = $22.50 |
| 1 employee on $600 | $2.00 |
| All of the above | $62.00, so $744 a year |
| 4 employees on $1,234 | 4 × $3.085 = $12.34, paid as $12 |
Common mistakes
- Capping wages at $8,000. That is CPF's ceiling; SDL has its own $11.25 maximum.
- Skipping foreign employees. SDL applies to them too.
- Rounding each employee up. The total is rounded down once.
- Counting only basic pay. Use the employee's total wages for the month.
Related tools
- Payroll cost calculator — SDL with employer CPF and levy.
- CPF contribution calculator — CPF by age and wage.
- Work pass levy calculator — the levy on foreign workers.
Frequently asked questions
What is the SDL rate?
0.25% of each employee’s total wages for the month, with a minimum of $2 and a maximum of $11.25.
When does the $11.25 maximum apply?
For an employee earning more than $4,500 a month.
Do I pay SDL for foreign employees?
Yes. SDL applies to all employees working in Singapore, including foreign employees.
How is the total rounded?
The SDL for all your employees is added up and rounded down to the nearest dollar.
How do I pay SDL?
Together with CPF contributions. CPF EZPay works out SDL automatically for Singapore Citizen and PR employees; for foreign employees it has to be entered by hand.
Is there a wage ceiling like CPF’s $8,000?
No. The levy is capped at $11.25 per employee once wages exceed $4,500.
Sources
- CPF Board — Skills Development Levy — Rate, minimum, maximum, who pays and how it is paid (page updated 27 Oct 2026).
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.