Table of Content | |
1. | SDL and Contribution Rate | |
2. | Scope and Liability of SDL | |
3. | SDL Exemption | |
4. | SDL Computation | |
5. | SDL Due Date and Payment Procedures | |
6. | SDL System | |
7. | Auto-computation of SDL via CPF EZPay | |
8. | SDL Refund Procedures | |
9. | Declaration on Non-liability of SDL | |
10. | Contact Us | |
11. | Transaction Failure | |
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1. | SDL and Contribution Rate | |
1.1. | What is SDL and what is the purpose? | |
1.2. | What is the SDL contribution rate? | |
1.3. | What were the past revisions in SDL? How often will the SDL be adjusted? | |
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2. | Scope and Liability of SDL | |
2.1 | Who is liable to pay SDL? | |
2.2 | Are Ministries and Statutory Boards liable to contribute SDL for their employees? | |
2.3 | Do employers need to pay SDL on account of employees who are paid locally but work outside of Singapore? | |
2.4 | Is SDL payable for foreign employees, as well as local employees? | |
2.5 | Why do I have to pay both SDL and Foreign Worker Levy (FWL) on account of my foreign workers? | |
2.6 | If an employer engages a third party agent to pay remuneration on its behalf to its (the employer's) employees, does the employer still have to pay SDL? | |
2.7 | Is SDL payable for directors or partners for the remuneration paid to them? | |
2.8 | Is a self-employed person liable to pay SDL on account of his earnings from his business? | |
2.9 | Is SDL payable on account of remuneration paid to a part-time employee? | |
2.10 | Is SDL payable on account of remuneration paid to an employee whose length of employment is less than a complete month? | |
2.11 | Can an employer be exempted from paying SDL as he is not tapping on SDF training assistance? | |
2.12 | Does a change in the shareholders of a company, or change in the partners of a limited liability partnership (LLP), alter or transfer away the company's or LLP's liability to pay outstanding SDL? | |
2.13 | What types of payment by employers are subject to SDL? | |
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3. | SDL Exemptions | |
3.1 | Which categories of employees or workers are exempted from SDL? | |
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4. | SDL Computation | |
4.1. | How do I compute SDL for my employees? | |
4.2. | How do employers compute SDL for months with bonus pay-outs or allowances? | |
4.3. | How do I compute SDL for employees who work in Singapore but whose remunerations are paid in foreign currencies? | |
4.4 | How do I compute SDL on account of employees who are on paid leave or no-pay leave? | |
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5. | SDL Due Date and Payment Procedures | |
5.1 | When must the SDL payable for any month be paid? | |
5.2 |
How do I make payment for SDL?
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