How to Cross-Check SDL (Skills Development Levy) Calculation

If you receive a letter from CPF stating that there is a shortage of SDL, here’s how you can verify and resolve the discrepancy:

1. Download the monthly breakdown from the website link provided in the CPF letter.

2. Compare the breakdown with your records in both HReasily and the CPF portal to confirm the amounts.

3. If discrepancies are found, submit the dispute form available on the same website provided in the letter.

Additional Notes:

SDL calculations in HReasily are aligned with SkillsFuture’s computation method. However, differences may occur when an employee joins after the payroll cut-off date in a given month.

Example:

• Employee joins on 27 June with prorated pay of $1,000, which should incur $2.50 SDL.
• Since the payroll cut-off has passed, many companies process this as back pay in July.
• In July, SDL is capped at $11.25 regardless of the back pay, meaning the $2.50 for June is not reflected.
• As a result, CPF’s records will show a shortage because it should have been $2.50 in June + $11.25 in July, instead of just $11.25 in July.