Employment Pass holders do not have to make any social security contributions to the Central Provident Fund (commonly know as “CPF” which is only applicable to Singaporeans and Permanent Residents). However, the employer (company) is required to contribute a fee to the Skills Development Fund (SDF). SDF contribution or Skills Development Levy (SDL) is paid by employers for all employees up to the first $4,500 of gross monthly remuneration at the rate of 0.25% or $2, whichever is higher.
FAQ : Annual Compliance / Immigration & Work Visa / Singapore Employment Pass / Skills Development Levy