Notice of Objection (NOO)

Notice of Objection (NOO)

• What is a Notice of Objection (NOO)?

  NOO is a declaration of the outstanding SDL payable that you have calculated differs from the amount stated in the Notice of Assessment.

• Why do I need to file a Notice of Objection (NOO)?

  You only need to file a NOO if you disagree with the outstanding SDL payable amount shown on the Notice of Assessment.

• The outstanding SDL payable in the SDL Notice of Assessment (NOA) is different from my own records. What should I do?

  If you disagree with the payable amount stated in the NOA, you can file a Notice of Objection (NOO) on GoBusiness. Log in to GoBusiness Dashboard and go to the SDL page to submit an NOO.

• How do I file for Notice of Objection (NOO)?

  Log in to GoBusiness Dashboard and click on the Levy tab > Skills Development Levy (SDL) > File Notice of Objection (NOO). Click on File NOO to fill up and submit the form.

• How do I complete the Notice of Objection (NOO) template?

  The NOO template is an Excel form. Please verify the monthly SDL payable for the relevant months for all your employees, including local and foreign employees in Singapore. You will also need to seek your organisation’s authorised representative’s approval to verify the information stated in the NOO.

• Why do I need to differentiate the SDL payable for my local and foreign employees in NOO?

  This is for SkillsFuture Singapore (SSG) to verify that you have declared and paid SDL for all your local and foreign employees.

• How do I see a detailed breakdown for the estimated outstanding SDL payable?

  Log in to GoBusiness Dashboard and go to the SDL page. Then click on the Download Details button in the outstanding SDL payable widget.

  

• What should I do after submitting the NOO? What supporting documents do I need to retain for SSG's future checks, if any?

  If SSG needs any clarification regarding the information you have provided in your NOO, SSG will contact you. Please retain all supporting documents.

  Under the SDL Act and Regulations, every employer liable to pay SDL shall prepare and keep the following: Employee’s full name, gender, age, address, identity card number, nature of employment, rate and amount of wages, date of commencement and cessation of employment, and such other records for SSG to ascertain the levy payable by such employer.

  SSG may also request for records such as the CPFB’s Record of Payment (Form 90 / 90A) as evidence of SDL payment.

• When should I make the payment for the amount I declared in the NOO?

  Please wait for SSG to inform you of the outcome of the NOO before making payment. Once the outcome is available, please proceed to make payment via GoBusiness.

• I need time to prepare the records. When do I need to submit the NOO? Can SSG grant an extension?

  Regulation 10(2) of the SDL Regulations requires your organisation’s NOO, if any, to be lodged within two (2) months after the date of service of your NOA.

  SSG may accept late NOO submissions, to be assessed on a case-to-case basis, provided that there is a reasonable cause for the delay.