The Skills Development Fund (SDF) is managed by the Singapore Workforce Development Agency.  The SDF provides grants to employers who send their employees for training.

The SDF is funded through the Skills Development Levy (SDL).  Since 1 Oct 2008, the SDL rate has been pegged at 0.25% of the first $4500 of an employee’s gross monthly remuneration** each month, or a minimum of $2 per month.  It is compulsory by law for employers to pay the SDL for all local and foreign employees, including full-time, casual, and temporary workers).

**”Remuneration” means any wage, salary, commission, bonus, leave pay, overtime pay, allowances (including housing or other like allowances) and other emoluments made in cash.

Examples of SDL Calculation: