Singapore Skills Development Levy & Foreign Worker Levy

Compute SDL and the Foreign Worker Levy alongside CPF — with a monthly remittance register, straight in Odoo HR.

Every employer in Singapore pays the Skills Development Levy (SDL) for every employee — local and foreign — and pays the Foreign Worker Levy (FWL) on top, for each Work Permit and S Pass holder. This module computes both statutory levies per employee, places them next to the CPF figures for Citizens and Permanent Residents, and produces a clean monthly register you remit through CPF EZPay and MOM with your own credentials. No employee data leaves Odoo.

Skills Development Levy (SDL)

• 0.25% of an employee's monthly total wages.
• Statutory minimum of S$2 for an employee earning less than S$800/month.
• Statutory maximum of S$11.25 — SDL is charged only on the first S$4,500 of monthly wages.
• Applies to all employees, including foreign workers.
• Total SDL rounded down to the nearest dollar for remittance to the CPF Board.

Foreign Worker Levy (FWL)

• Charged for each Work Permit / S Pass holder (never for Citizens/PR).
• You enter the MOM-published monthly rate for the worker's sector, skill level and quota tier.
• Daily proration for incomplete months using MOM's formula: monthly × 12 / 365, charged per calendar day held.
• Levy waiver flag for approved exemptions.
• Sector classification: Construction, Manufacturing, Marine Shipyard, Process, Services.

CPF — shown alongside

• Employer and employee CPF computed by age band for Citizens / PR.
• Rates effective 1 January 2026 (17% / 20% for those 55 and below, tapering with age).
• Ordinary Wage ceiling of S$8,000 applied automatically.
• CPF rounding rules (nearest dollar; employee share floored).

Register & tools

• One-click monthly levy run: populate employees, compute, finalise.
• CSV remittance register with per-employee detail and totals.
• Quick levy calculator wizard for a single what-if employee.
• UEN format validation on the company record.
• Full audit trail with chatter on every run.

What gets computed, per employee

How it works

1. Set each employee's monthly wages, residency (Citizen/PR or Work Permit/S Pass), age and — for foreign workers — the MOM levy rate, on the Singapore Levy tab of the employee form.
2. Create a Levy Run for the month, click Populate Employees then Compute.
3. Review SDL, FWL and CPF per employee and the run totals, including the SDL amount rounded down for remittance.
4. Generate the CSV register and file SDL/CPF via CPF EZPay and the FWL via MOM, using your own credentials.

Built for compliance teams

The computation engine is pure Python and fully unit-tested: SDL floors/caps, the MOM daily-levy proration, the CPF age-band table and the UEN format checks are all covered by automated tests. Every rate and threshold is a configurable company parameter carrying the current statutory default, so you can adjust it the moment SkillsFuture Singapore, MOM or the CPF Board revise the figures. The module builds on the Odoo Community HR app only — no Enterprise dependency.

All SDL, FWL and CPF rates, thresholds and ceilings carry the published statutory defaults in force at release (including the 1 January 2026 CPF rates and ceiling). Foreign Worker Levy monthly rates are quota- and tier-specific to each employer and are entered from your MOM levy bill. Confirm all figures against the latest official SkillsFuture Singapore, MOM and CPF Board guidance before filing. This module computes and produces register files locally; it does not transmit data to any third party.

Screenshots

Levy Calculator

Levy Runs