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SDL Calculator Singapore

Estimate Skills Development Levy payable for Singapore payroll from each employee's monthly total wages.

Open CPF calculator

Calculate SDL for a pay month

Add each employee's monthly total wages. SDL is computed per employee, then rounded down in total.

SDL$2.00
SDL$5.00
SDL$11.25
SDL$11.25
SDL$11.25

How SDL is calculated

SDL is computed per employee at 0.25% of monthly total wages. For an employee earning less than S$800, the minimum SDL is S$2.00. For an employee earning more than S$4,500, the maximum SDL is S$11.25. Add the employee SDL amounts, then round the employer total down to the nearest dollar.

Source dateCPFB SDL page checked: 2 July 2026CPFB Skills Development Levy guidanceOfficial SDL calculatorSkillsFuture SDL information

Assumptions

  • Monthly total wages are entered per employee before SDL is aggregated.
  • SDL is payable by the employer and is separate from employee CPF deductions.
  • Employees with zero wages in the calculator are ignored.
  • Total SDL payable is rounded down only after employee SDL amounts are added.

What this does not cover

  • SDL refunds, penalties, or late-payment interest.
  • CPF EZPay submission or SWDA payment submission.
  • Automated employee imports or final payroll approval.
  • Payroll journals, payslips, or statutory filing workflows.

Worked examples

S$609.50 monthly wages

The percentage amount is below S$2, so the per-employee SDL is S$2.

S$2,000 monthly wages

SDL is S$2,000 x 0.25% = S$5 before the employer total is rounded.

S$10,000 monthly wages

The employee is above the S$4,500 maximum band, so per-employee SDL is capped at S$11.25.

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SDL calculator FAQs

Who has to pay SDL?

Employers need to pay SDL for employees working in Singapore, including foreign employees.

Is SDL deducted from employee salary?

No. SDL is an employer-paid levy. It is not an employee CPF deduction.

Can this calculator submit SDL?

No. This public page is a read-only estimator. Use official CPF or SWDA payment channels for submission.