Skills Development Levy Act 1979

This Act is the Skills Development Levy Act 1979.

In this Act, unless the context otherwise requires —“Agency” means the Skills and Workforce Development Agency established by section 3 of the Skills and Workforce Development Agency Act 2026;“authorised person” means an authorised person appointed by the Agency under section 14A(1);“company” —

has the meaning given by section 4(1) of the Companies Act 1967; and

includes a foreign company within the meaning of that Act;“document” means any thing (in whatever form) in which information or material of any description is recorded or stored, and includes any tape, disk or other storage device or medium;“employee”, in relation to a month, means an employee rendering in that month services wholly or partly in Singapore and an employee who is on leave during that month where such leave is attributable to services rendered wholly or partly in Singapore in any previous month, but does not include any domestic servant, gardener or chauffeur, wholly and exclusively employed by an individual otherwise than in connection with his or her trade, business, profession or vocation;“employer” means any person who pays or is liable to pay any wages to an employee;“Fund” means the Skills Development Fund established under section 5;“inspector” means an inspector appointed by the Agency under section 14A(2);[Deleted by Act 4 of 2023 wef 15/06/2023]“skills development levy” or “levy” means skills development levy imposed by this Act;“statutory authority” means a body corporate established or constituted by or under a public Act to perform or discharge a public function, but excludes a Town Council constituted under the Town Councils Act 1988;“sub-fund”, “umbrella VCC” and “variable capital company” have the meanings given by section 2(1) of the VCC Act;“VCC Act” means the Variable Capital Companies Act 2018;“wages” means the remuneration in money, including any bonus, due or granted to a person in respect of the person’s employment but does not include such payments as the Minister may, by notification in the Gazette, specify.