Skill Development Levy (SDL) is a fee imposed under the Skill Development Levy Act. This fee is imposed upon all the employers. The Workforce Development Agency (WDA) controls and manages it.
It is contributed up to the first $4,500 at a levy rate of 0.25% of each employee’s gross monthly remuneration. The minimum levy is $2, and the maximum is $11.25.
Here is a chart to understand it better:
| Employee | Total Monthly Wages | SDL Payable | Remarks |
| A | $200 | $2 | Minimum $2 is payable |
| B | $650 | $2 | Minimum $2 is payable |
| C | $2000 | $5 | 0.25% of gross wage |
| D | $4500 | $11.25 | 0.25% of gross wage |
| E | $4508 | $11.25 | Maximum SDL payable $11.25 above $4500 |
| F | $12,000 | $11.25 | Maximum SDL payable $11.25 above $4500 |
Now you can calculate the total SDL payable by adding the SDL payable of all employees. In this case, total SDL payable is:
$2 + $2 + $5 + $11.25 +$11.25 + $11.25 = $44.75
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