Central Provident Fund (CPF): employers and most employees (Singaporean citizens or permanent residents only) must contribute to the CPF retirement benefits scheme. The CPF contribution rate for employees varies depending on their monthly salary, whereas the employer contribution rate for employees aged up to 55 years is 17%. Self-Help Group (SHG) Funds: these are voluntary employee contributions to less privileged and low-income households of the communities that each employee is a part of. There are four SHG funds: Chinese Development Assistance Council Fund (CDAC); Eurasian Community Fund (ECF); Mosque Building and Mendaki Fund (MBMF); and Singapore Indian Development Association Fund (SINDA). Employers deduct the SHG contributions from employee wages. The contribution rates vary per fund but range from $0.50–$30 per month. Skills Development Levy (SDL): employers are required to contribute SDL for all their employees (irrespective of their immigration status) up to the first $4,500 of each employee’s total monthly wages. The levy rate for SDL is 0.25% or a minimum of $2 (for total wages of $800 or less). This supports training and workforce upgrade programs. Foreign Worker Levy (FWL): this levy applies to foreign workers with a Work Permit or S Pass Holders. It does not apply to employees under Employment Pass (EP). The FWL rate varies depending on: industry type; whether the employee has a Work Permit or an S Pass; employee skill level; and the number of foreign workers employed within the company. More information on the FWL is available here.