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 any of the SDL payable in SSG’s records, you will be able to correct the amount by filling and submitting the “Declaration Form” template via SDL Payment & Declaration form when you receive an SDL Letter for the period. If you agree with all the SDL payable in SSG’s records, you may proceed to make payment using the QR code in the letter or via GoBusiness. Please note that you would not be able to submit a Declaration if you have made full payment of the outstanding SDL payable in the SDL Letter.