Notice of Objection (NOO)

Notice of Objection (NOO)

• What is a Notice of Objection (NOO)?

  NOO is a declaration of the SDL payable that you have calculated that differs from any of the SDL payable 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 SDL payable amount for any of the months shown on the Notice of Assessment.

• The estimated 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. Before you start filling the NOO, you may view the monthly breakdown of SDL payable in SSG’s records by clicking on the Download Details button in the outstanding SDL payable widget on the SDL Dashboard. Thereafter, you may verify the monthly SDL payable for the relevant months for all your employees, including local and foreign employees in Singapore in your organisation’s records. You will also need to seek your organisation’s authorised representative’s approval to verify the information before filling the NOO.

  The following are the steps required to ensure a complete and accurate submission:

  Step 1: Please complete the NOO template using Microsoft Excel. The NOO template is mandatory for the submission. Please do not make any changes to the template by adding additional sheets, removing any sheets, inserting any rows/columns, removing any rows/columns, changing the months etc.

  Step 2: Please fill up the UEN, name of organisation and case ref no. For the case ref no, you may use the case reference no indicated in the NOA.

  Step 3: Please complete all the months in the NOO template for the SDL payable. If your records differ from SSG’s records for one or more months, please fill up your records for those months. For the remaining months where your records are the same as SSG’s records, please fill up either your records or SSG’s records for these months.

  Step 4: If you disagree with the SDL paid in SSG’s records for any of the months, please contact SkillsFuture Singapore (SSG) through their service portal with the relevant payment screenshot.

• 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.

• 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) and/or relevant payment screenshot 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 using the QR code in the letter or 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.

  For any late NOO submissions, please contact SkillsFuture Singapore (SSG) through their service portal to indicate reason for not being able to submit on time. SSG will assess on a case-by-case basis.

• Do I need to file a Notice of Objection (NOO) if I only disagree with the SDL paid in SSG's records?

  No, please do not file NOO. Instead, please contact SkillsFuture Singapore (SSG) through their service portal with the relevant payment screenshot.

• If I have submitted the NOO and realised that I made a mistake in the submission before receiving an outcome, what should I do?

  Please contact SkillsFuture Singapore (SSG) through their service portal for assistance.

• I noticed that my SDL payable records for current year differs from SSG's records, what should I do?

  Please continue to make SDL payment based on your records. If you wish to dispute on any of the SDL payable for current year, you may do so when you receive the Notice of Assessment/SDL Letter from SSG for the stated period.

• When can I expect an outcome after the submission of the NOO?

  You will be notified of the outcome in one month’s time, provided that all required documents are in order and complete. However, processing time may be longer if additional verification is required or if there are any discrepancies in the submission.

  If you do not hear from SkillsFuture Singapore (SSG) by then, please contact SSG through their service portal to check on the status.