What is the Skills Development Levy (SDL)?

SDL pertains to Singapore’s Skills Development Levy.

All companies are required to contribute a fee to the skills development fund in the form of Skill Development Levy (SDL).

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How is Skills Development Levy (SDL) computed? When should Skills Development Levy (SDL) be paid? Who does Skills Development Levy (SDL) apply to? Do Singapore Employment Pass holders need to contribute to any social security or skill development fund etc?