The Second Link Expressway comprises the main link, running from Exit 253 (Senai Utara Interchange) of the North South Expressway (Southern Route) to the Second Link, and the Johor Bahru Parkway, which branches off at Exit 307 and continues east to connect with Persisiran Perling.
Toll on the Second Link Expressway is payable using only the Touch 'n Go, PLUSMiles and SmartTAG electronic payment system. Cash payment in Singapore dollars is accepted at the Second Link Toll Plaza but at a rate of S$1.00 to RM1.00.
There are three toll plazas, the Perling Toll Plaza, Lima Kedai Toll Plaza and the Tanjung Kupang Toll Plaza. These toll plazas are on the open system, where the users pay a fixed toll when they pass through the toll gate. The toll for private motor vehicles (private vehicles with two axles and three or four wheels) is RM2.10 at Perling, RM3.90 at Lima Kedai and RM7.50 at Tanjung Kupang (as of Dec 2015). Motorcycles are not charged at the Perling or Lima Kedai Toll Plazas but have to pay RM1.10 at the Tanjung Kupang Toll Plaza. Vans pay RM3.60/RM6.10/RM17.10, lorries RM4.50/RM7.70/34.40, taxis RM0.90/RM1.50/RM5.70 and buses RM1.80/RM3.10/RM9.10 respectively.
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