什么是技能发展税（SDL）？

What is Skills Development Levy (SDL)?

根据技能发展税法（the Skills Development Levy (SDL) Act），所有雇主必须为所有在新加坡提供服务的雇员缴纳技能发展税。包括所有全职、兼职、临时、短期雇员和在新加坡工作的外籍劳工。
以下情形可以豁免缴纳技能发展税：

  • 完全并专门受雇于个人，而非与雇主的商业或职业活动有任何关系的家庭佣工，司机和园丁不必缴纳技能发展税。
  • 受雇时期的开始和结束在同一个月以内，并且在同一个雇主下受雇时间不超过31天的雇员。
  • 由雇主在新加坡聘用但派驻到海外工作并且当月并未全部或部分在新加坡工作过的雇员（不包括在该月休假的员工）。

    • 所有税款将拨入技能发展基金，用于支持劳动力提升计划。技能发展基金还为雇主提供培训补助，送雇员参加新加坡持续教育和培训系统内的培训课程。

    技能发展税金额计算

    • 对每月收入不超过 4,500 新元的雇员，税率为每月总薪酬的 0.25% 或 两新元，以金额较高者为准。
    • 对每月收入超过 4,500 新元的雇员，纳税金额为 11.25 新元。
    雇员每月薪酬1 需纳税金额
    0 – 800 新元 SGD2.00
    801 – 4,500 新元 每月薪酬的0.25%
    超过 4,500 新元 SGD 11.25

    1 每月总薪酬是指任何工资，薪金，佣金，奖金，假期工资，加班费，津贴（包括住房或其他类似的津贴）和其他现金支付酬金。

    如何支付技能发展税

    • 必须在每月 14 日或之前缴纳前一个月的税款。
    • 逾期未缴纳的税款，将征收 10% 的罚金。
    • 中央公积金局代表新加坡劳动力发展局征收税款。
    • 您可以同时缴纳中央公积金和技能发展税。
    • 如果您只雇用外籍雇员，请用以下方式将技能发展税直接缴纳给新加坡劳动力发展局:
      • 银行自动转账 GIRO 或
      • 以 “Skills Development Fund” 为支付对象开具支票，需要将企业名称，机构识别号码 (UEN)，付款期，联系人和企业地址等详情包括在内。
      • 通过SDL的网站： E-Payment 服务缴费。

    您也可以通过 CPF e-Submit@web 在网上为雇员同时支付中央公积金和技能发展税。

    • 从2015年3月25日起，通过 CPF e-Submit@web 为本地雇员缴纳技能发展税的雇主只要提供雇员薪酬，系统就会自动计算并显示员工当月的技能发展税金额。

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    As required by law under the Skills Development Levy (SDL) Act, employers are required to pay a monthly SDL for all employees rendering services in Singapore, including foreign employees and employees employed on casual, part-time, or temporary basis. Domestic servants, gardeners or chauffeurs are exempted from the SDL Act.
    The SDL payable is at 0.25% of the monthly remuneration for each employee, with the minimum payable of $2 (for an employee earning less than $800 a month) and a maximum of $11.25 (for an employee earning more than $4,500 a month).
    All SDL collected are channelled to the Skills Development Fund (SDF) which is used to support workforce upgrading programmes and to provide training grants to employers when they send their employees to attend training under our national Continuing Education and Training system. The SDL and SDF are administrated by the SkillsFuture Singapore Agency (SSG).

    How to Pay SDL

    Central Provident Fund (CPF) Board is the authorised collection agency for SDL. Employers can pay SDL together with their employees’ CPF contributions via the following options:

    ·         CPF e-Submit@web. With effect from 25 March 2015, employers will be able to use the SDL auto computation feature to compute an employee’s SDL payable based on the remuneration information. For more details, please refer to Section 7 – Auto-computation of Skills Development Levy (SDL) via CPF e-Submit@web.

    ·         CPF e-Submit@AXS (for employers with 10 or fewer employees), please refer to details at CPF website.
    ·         Payment Advice (CPF Form 91)

    Employers with only foreign employees can make payment through E-Payment service at the SDL website. Alternatively, employers can pay directly to SSG either by issuing a crossed cheque payable to ‘Skills Development Fund’ or direct credit into our bank account. Details such as Organisation’s name, period of payment, contact person, contact address should be provided together with a SDL Return Form.

    Related Links:https://sdl.ssg.gov.sg/SDLCal.aspx