SDL Due Date and Payment

SDL Due Date and Payment

• When must I make payment for the monthly SDL?

  Employers are required to pay SDL within 14 days from the end of each month.

• How do I make payment for the monthly SDL?

  Employers can pay monthly SDL via CPF EZPay or GoBusiness.

  • CPF EZPay. You will be able to use the SDL auto computation feature to compute your employee’s SDL payable based on the wage information for all Singapore Citizen and Singapore Permanent Resident employees. You will need to input the SDL payable for foreign employees in CPF EZPay. You will only be able to make payment for 1 month per transaction. For more details, please refer to Section - Auto-computation of Skills Development Levy (SDL) via CPF EZPay.

  Payment made via CPF Board takes approximately two months for the transaction to be reflected in SSG’s records.

  Employers making back-payments or with only foreign employees can make payment through SDL payment service on GoBusiness.

  Payment made via the GoBusiness will take up to two weeks to be reflected in SSG’s records.

  If you have received a Notice of Assessment (NOA) or mailer from SSG, do make payments for SDL via GoBusiness by selecting the Relevant Month(s) for the period indicated in the NOA or mailer.

• What should I do if I have forgotten to pay, or have been underpaying SDL?

  Employers have to make a back-payment for the whole period that they have not been paying or have been underpaying. They may make payment through SDL payment service on GoBusiness immediately.

  Please ensure to select the Relevant Month(s) for backpayment.

  If you have received a Notice of Assessment (NOA) or mailer from SSG, do make payments for SDL via GoBusiness by selecting the period (for example: start date as 01/01/2023 and end date as 31/12/2023) indicated in the NOA or mailer.

• What happens if I do not pay SDL on time?

  The Skills Development Levy Regulations made under the Skills Development Levy Act 1979 provides for the imposition of a late payment penalty at the rate of 10% per annum of the amount outstanding. Your organisation’s eligibility for SkillsFuture Singapore Agency’s funding support may also be affected.

• What SDL-related documents do I need to prepare and keep?

  Employers will need to prepare and keep a register containing the following details for every employee:

  • Employee’s full name, gender, age, address, identity card number, nature of employment, rate and amount of wage, date of commencement and cessation of employment, and such other records for SkillsFuture Singapore (SSG) to ascertain the levy payable.

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

• What are the penalties for giving false information regarding the employer's liability to pay SDL?

  Any person who negligently or without reasonable excuse gives any false information about his own or any other person’s liability to pay SDL may be subject to: a penalty equal to the amount of the SDL due and unpaid, and to a fine not exceeding $2,500 or to imprisonment for a term not exceeding 6 months or to both.

• What are the penalties for hindering or obstructing SSG acting in the discharge of its duties under the SDL Act or any regulations made thereunder?

  Any person who hinders or obstructs SSG or any officer, employee or agent of SSG acting in the discharge of its or his duties under the SDL Act or any regulations made thereunder may be subject to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.