Skills Development Levy Regulations

Where an employer fails to pay the levy for any month in full within the time specified in regulation 3, the Agency may assess the amount of the levy payable by the employer under section 3 of the Act and serve on the employer a notice of assessment of the amount due from the employer for that month.

Where an employer has purported to pay the levy within the time specified in regulation 3, but the Agency assesses that the amount paid is below the amount actually payable under section 3 of the Act, the Agency may serve on the employer a notice of assessment of the shortfall due from the employer.

If any employer disputes an assessment made under these Regulations, he may make an objection in writing and request the Agency to review and to revise the assessment made upon him.

A notice of objection shall be lodged with the Agency within 2 months after the date of service of the notice of assessment and shall state precisely the grounds of objection to the assessment.

The Agency may, upon being satisfied that owing to absence, sickness or other reasonable cause, the person disputing the assessment was prevented from objecting within that period, extend the period for lodging the objection if it appears to the Agency to be reasonable in the circumstances.

Unless agreed by the Agency, where a notice of objection is lodged with the Agency, the employer continues to be liable to pay the levy within the time specified in regulation 3.

In the event of the Agency —

The levy shall be paid within the time specified in regulation 3 notwithstanding any objection but the Agency may extend the time within which payment is to be made.

If the levy is not paid within the time specified in regulation 3 or such further time as the Agency may allow, a penalty at the rate of 10% per annum of the amount outstanding shall be imposed from the expiration of such time or further times, as the case may be.

The service of a notice of assessment under regulation 8 does not affect the time from which the penalty referred to in paragraph (2) is to be imposed.

The Agency may, in any case, waive the payment of the whole or part of, or remit in whole or in part, any penalty imposed under paragraph (2) where the Agency considers that the circumstances of the case warrant it.

Subject to paragraph (2), where the Agency is satisfied that any person has paid any levy in excess of the amount payable under the Act or these Regulations in respect of any month, the Agency shall —

No refund shall be made and no amount shall be set off under this regulation unless —

Where through death, incapacity, bankruptcy or other cause, a person entitled to make a claim under this regulation is unable to do so, his executor, trustee or other representative shall be entitled to have the excess refunded to him for the benefit of that person or his estate, as the case may be.

The Agency shall certify any amount repayable under this regulation and shall cause repayment to be made forthwith.

A notice or other document required to be served on any person under these Regulations may be served on such person either personally or by ordinary post addressed —

(aa)in the case of a variable capital company incorporated in Singapore, to the registered office of the variable capital company;

Where a person to whom there has been addressed a registered letter containing any notice which may be given under the provisions of the Act or these Regulations is informed of the fact that there is a registered letter awaiting him at a post office and that person refuses or neglects to take delivery of the letter, the notice shall be deemed to have been served upon him on the date on which he was informed that there was a registered letter awaiting him at the post office.

Every person liable to pay any levy shall inform the Agency in writing of any change of his address.

Where any person has changed his address without informing the Agency as required by paragraph (1), any notice or document given or served on that person by posting the notice or document or a copy thereof to him at his last known address shall be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.