What is the Skill Development Fund (SDF)?

All employers must contribute to the Skill Development Fund for their employees.

The CPF Board collects the skill development levy on behalf of the Singapore Workforce Development Agency. Ultimately, the levy is channelled into the SDF, which provides grants to companies that send their workers for training.

The levy payable for each employee is at 0.25% of the monthly total wages. The minimum payable is $2 for an employee earning less than $800 a month and the maximum is $11.25 for an employee earning more than $4,500 a month.

Employees include full-time, casual, part-time, temporary and foreign workers rendering services wholly or partly in Singapore.

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