Notice of Assessment (NOA)

Notice of Assessment (NOA)

• I've received a Notice of Assessment (NOA). What does it mean?

  A Notice of Assessment (NOA) means you have outstanding SDL payable for the period stated.

  Please note that SDL is a mandatory levy payable by all employers for both local and foreign employees rendering services in Singapore.

  You can proceed to make payment via GoBusiness.

• I have been making monthly SDL contributions to CPFB (or SSG). Can I ignore this NOA?

  If you have received a NOA, it means you still have outstanding SDL payable for the period stated in it. Please check your payroll records for both local and foreign employees.

  If your calculated SDL payable differs from the amounted stated in the NOA, you can file a Notice of Objection via GoBusiness.

• How are the figures derived in the SDL NOA? How do I verify them?

  The figures in the NOA are calculated based on wage data from government records for all your local and foreign employees.

  You may verify your payroll records using the SDL rate of 0.25% of the monthly remuneration* for each employee^*, with the minimum payable of $2 (for an employee earning less than $800 a month) and a maximum of $11.25 (for an employee earning more than $4,500 a month).

  ^* Please refer to the definition of “remuneration” and “employee” found in Section 2 of the Skills Development Levy Act 1979.

• The estimated outstanding SDL payable in the SDL NOA is different from my own records. What should I do?

  If your calculated SDL payable differs from the amount stated, please file Notice of Objection via GoBusiness.

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

  You do not need to file NOO if you agree with the amount payable in the NOA. Please file NOO only if you disagree with the amount.

  Please note that there are penalties for providing false returns or information.

  View more information/details on NOO in the Dashboard SDL FAQ.