Employers have to contribute Skills Development Levy for all employees (includes full-time, casual, part-time, temporary and foreign workers rendering services wholly or partly in Singapore) up to the first $4,500 of gross monthly remuneration at a levy rate of 0.25%, subject to a minimum of $2, whichever is higher. (Remuneration is any wage, salary, commission, bonus, leave pay, overtime pay, allowance (e.g. housing) and other payments in cash.)