Singapore legislation
Clause 4
Clause 4
Exemption from levy
(1)
No skills development levy shall be chargeable for any month in respect of any employee whose remuneration exceeds seven hundred and fifty dollars for that month.
(2)
The Minister may by order vary the amount of remuneration specified in subsection (1).
(3)
The Minister may by order —
(a)
exempt wholly or partly any employer or class of employers from skills development levy in such circumstances and subject to such conditions as may be specified in the order; and
(b)
provide that the charge and collection of skills development levy shall not have effect for such period as may be specified in the order, if he considers it expedient in the public interest to do so.