SDL Payment and Declaration
SDL Payment
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You can log in to GoBusiness Dashboard as a Business User and view the outstanding SDL amount via the SDL page.
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To view the breakdown, click on the Download Details button in the outstanding SDL payable widget on the SDL page.
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Employers can download the monthly breakdown of the SDL payable, SDL paid and estimated outstanding SDL payable from the SDL page via the Download Details button. This will give an overview of how the outstanding SDL payable amount was calculated.
Please review your organisation’s payroll records to determine the SDL payable for your local and foreign employees and the amount of SDL you have previously paid for the period.
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) and calculate the SDL payable amount using the SDL calculator.
* Please refer to the definition “employee” found in Section 2 of the Skills Development Levy Act 1979.
If you do not agree with the calculation, you will be able to correct the amount by filling and submitting the “Declaration Form” template via the SDL Payment & Declaration form.
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Employers with local employees are encouraged to make their monthly SDL payments together with their CPF contribution through CPF EZPay.
Employers should only use GoBusiness to make ad-hoc SDL payments or monthly SDL payments when they do not need to make monthly CPF contributions. Please refer to the General SDL FAQ for more details and requirements.
1.) Log in to GoBusiness Dashboard as a Business User, and go to Levy > Skills Development Levy (SDL).
2.) Click the Make Payment / Declaration button to get to the SDL Payment & Declaration form.
3.) Review the Applicant and Company Detail in the General Information page and update contact information, if necessary. Click Next to go to the next page.
4.) In Application Details, select the full month(s) you are making outstanding payment for. For example, if you are making payment for July and August 2022, select 01/07/2022 for Start Date, and 31/08/2022 for End Date.
Click on the Retrieve SDL Records button after selecting the month(s) range.
5.) Subsequent sections will be populated with the relevant periods and SDL records, where available. For the Relevant Period with SSG Records section, you will need to confirm the SDL payable and make a declaration if your records differ. For the Relevant Period Without SSG Records section, you will need to provide your computation before making payment as SSG will not have your records for the last 2 to 3 months.
6.) If your internal records differ from SSG’s SDL records, select “I would like to submit a declaration for relevant period with SSG records” in the declaration section. Thereafter, indicate your own records in the available SDL fields and attach the “Declaration Form” as a supporting document. If your internal records have no discrepancies with SSG’s SDL records, select “I agree with SSG’s records”.
7.) Proceed to make payment either via online payment (stripe/ credit card) through GoBusiness; or offline payment (bank transfer or PayNow) where payment instructions will be communicated separately over email from SSG.
8.) Track your transaction status on SDL Page, under SDL notifications
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You can pay via one of the following methods:
(A) Credit Card GoBusiness Dashboard currently accepts VISA and MasterCard. We are working to add more payment methods in the future.
(B) Offline Payment Bank Transfer Remarks/Reference: [GoBusiness SubmissionID] You may reference the payment instructions sent by SSG after submission of payment and declaration form
(C) Offline Payment PayNow Bill Reference Number: [GoBusiness SubmissionID] You may reference the payment instructions sent by SSG after submission of payment and declaration form
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Please send SSG the proof of payment, such as payment reference number or a screenshot of the payment and the correct reference number, through our feedback portal.
Declaration
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The SDL Declaration Form serves as a declaration of the outstanding SDL payable that you have verified against your own payroll records and that you have made payment for it.
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You will need to submit the SDL Declaration Form when your calculated SDL payable differs from the amount stated in our record after receiving a mailer from SSG.
If you already received a NOA for the period, you will not be able to submit declaration. Instead, please submit an NOO if you do not agree with the amount stated in the NOA. Please do not make payment before receiving an NOO outcome.
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If you do not agree with our calculation, you will be able to correct the amount by filling and submitting the Declaration Form template via our SDL Payment & Declaration form:
1.) Log in to GoBusiness Dashboard as a Business User, and go to Levy > Skills Development Levy (SDL)
2.) Click on the Make Payment / Declaration button to get to the SDL Payment & Declaration form.
3.) Review the Applicant and Company Detail in the General Information page and update contact information, if necessary. Click Next to go to the next page.
4.) In Application Details, select the full month(s) as indicated in the mailer. For example, if you are making payment/declaration for January to December 2023, select 01/01/2023 for Start Date, and 31/12/2023 for End Date.
Click on the Retrieve SDL Records button after selecting the month(s) range.
5.) In the Provision of Employer Records section, select the from the list of values in the dropdown:
“I would like to submit a declaration for Relevant Period with SSG records”
“I agree with SSG’s records”6.) If you have selected to submit a declaration, you are required to fill in your own monthly computation in the Declaration Form template (https://go.gov.sg/sdl-declaration-form) as a supporting document for the relevant period selected and upload the template. You are also required to fill in your aggregated Outstanding SDL Payable for the full relevant period. This should match what is declared in your Declaration Form.
7.) Select the payment mode before clicking Review Form to proceed to the Declaration Review page.
8.) Once you have verified the details shown in the Review page, you may proceed to submit with and without payment, depending on whether there is any outstanding SDL payable.
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You no longer need to submit declaration of non-liability of SDL for each affected employee. Instead, you will need to submit a declaration/NOO of your computed monthly SDL payable excluding these affected employees for the relevant months where your records differ from ours after receiving a mailer/NOA. Please retain all supporting documents as SSG may request to review them.
To submit a declaration if you disagree with our calculation, you will be able to correct the amount by filling and submitting the Declaration Form template via our SDL Payment & Declaration form.
To submit an NOO if you disagree with the NOA amount and SSG will review and inform you of the NOO outcome. Please do not make payment before receiving an NOO outcome.
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You will only need to submit a declaration if you disagree with the outstanding SDL payable in SkillsFuture Singapore’s (SSG) records.
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The Declaration Form template is an Excel form. Please verify the monthly SDL payable for the relevant months for all your employees, including local and foreign employees in Singapore. You will also need to seek your organisation’s authorised representative’s approval to verify the information stated in the form.
Past Transactions
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Go to the Payment History tab on the SDL page to see the following:
- Payments to SDL on GoBusiness, CPF or offline payment
- Receipts for past payments
- Refunds from SkillsFuture Singapore (SSG)
