Every employer needs to pay SDL for all their employees as long as they performed work in Singapore in relation to a trade, business or vocation . There are exemptions for chauffers, garderners, and domestic servants.
SDL is payable even though the employee is a foreigner and does not contribute to CPF. This includes employees on Work Permit or Employment Pass.
The employer is required to contribute SDL as per the following:
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.
Employers can also pay the SDL directly to the SkillsFuture Singapore Agency (SSG).
If you have missed out making SDL payments for your employees in the past, you can make a payment anytime or alongwith your next CPF payment.
Know the law and stay compliant.