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News
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SDL
Salary Ceiling Change |
In accordance with the Skills Development Act (Cap. 306)
and Skills Development Levy Regulations of 1991, the levy
will adhere to the following considerations:
• SDL salary ceiling raised from S$1,500 to S$1,800
• SDL payable for all employees with gross income less
than or equal to the ceiling
• Regulations applicable to full-time, part-time, casual,
temporary and foreign workers rendering services fully or
partially in Singapore
• Rate payable is 1% of gross salary OR S$2 per month
(whichever is greater)
• Payment of SDL should be made together with other
monthly contributions to the CPF Board, by the 14th of every
month
- 10% penalty imposed on outstanding amounts
• Example of SDL computation:
Worker |
Gross
Monthly Salary |
SDL
Payable |
Remarks |
A |
S$ 90.60 |
S$ 2.00 |
Min S$ 2.00 |
B |
S$ 609.50 |
S$ 6.10 |
1% levy |
C |
S$ 1,390.00 |
S$ 13.90 |
1% levy |
D |
S$ 1,670.00 |
S$ 16.71 |
1% levy |
E |
S$ 1,800.00 |
S$ 18.00 |
1% levy |
F |
S$ 1,805.00 |
NIL |
No SDL payable |
Total SDL |
S$ 56.71 |
Total S$ 56.00 (Ignore
cents when arriving at total.)
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Additional information:
Singapore Workforce Development Agency: wda_sdf@wda.gov.sg
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