How do I back pay the Skills Development Levy (SDL) which was omitted?

You will need to make a lump sum back payment of the whole amount for the period which you did not contribute or have been underpaying Skills Development Levy (SDL) immediately. You can do so by adding the amount of back payment to the SDL payable for your next CPF submission, or pay to SkillsFuture Singapore Agency (SSG) directly.

Please note that as an employer who is liable to pay SDL, you should keep a proper payment record as SSG may conduct audits.

This information provided here is sourced from the CPF website.