SDL Due Date and Payment

SDL Due Date and Payment

• When must I make payment for SDL?

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

• How do I make payment for SDL?

  Employers can pay SDL via the following options:

  • CPF EZPay. You will be able to use the SDL auto computation feature to compute your employee’s SDL payable based on the remuneration information. This feature can also be used to pay SDL for your foreign employees. For more details, please refer to Section 7 - 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.

• Can I pay in instalments for SDL?

  Employers who have difficulty paying the outstanding SDL in one lump sum may submit a request for instalment payments via SkillsFuture Singapore (SSG)’s feedback portal.

  Information required includes the amount of outstanding SDL payable, reasons for the employer’s inability to pay in one lump sum, and the number of instalments required.

• 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 a lump sum payment to the CPF Board or SkillsFuture Singapore (SSG) immediately.

• 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 remuneration, 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.

• What can I do if I'm not sure how to make payment on GoBusiness Dashboard?

  For help transacting SDL on GoBusiness Dashboard, head to the Dashboard SDL FAQ.