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.

  Please proceed to make payment using the QR code in the letter or via GoBusiness if you agree with all the SDL payable amount in the NOA. Please note that you would not be able to file a Notice of Objection (NOO) if you have made full payment of the outstanding SDL payable in the NOA.

• 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 total wages* 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 “employee” found in Section 2 of the Skills Development Levy Act 1979.

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

  If your calculated SDL payable differs from the amount stated, please file a 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 all the SDL payable amount in the NOA. Please file a NOO only if you disagree with any of the SDL payable amount.

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

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

• What if I don't pay the amount stated in the NOA and I don't want to submit NOO?

  Please note that SDL is a mandatory statutory requirement under the SDL Act and SSG has the power to verify information and call for returns under Section 15 of the SDL Act.

• I did not receive/misplace the NOA, how do I retrieve a copy?

  You can retrieve a copy of the NOA via GoBusiness under the notification tab.