Who does Skills Development Levy (SDL) apply to?

Skills Development Levy (SDL) is applicable to all employees, whether they are Singapore Citizen/Permanent Resident/Employment Pass/Work Pass holders.

Suggested Readings

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