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Advance Business Support Pte Ltd
Advance Business Support Pte Ltd
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2012年にAdvance Business Support Pte. Ltd.を設立し、経営管理・会計の側面から日系企業の東南アジア進出をサポートしています。
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現在の読者数 7人

2013年01月02日

Skills Development Levy (SDL)

シンガポール国内における雇用者(=会社)は、シンガポールで働く被雇用者のSkills Development Levy (SDL)を負担する義務があります。
SDLは、フルタイム、パートタイム、契約社員および外国労働者を含むすべての被雇用者に対して適用されます。

このSDL、日本人のみで運営している会社において納付漏れのケースをときどき目にします。

納付金額
月額報酬が800ドル以下の場合 - 2.5ドル
月額報酬801ドル~4,500ドルの場合 - 月額報酬×0.25%
月額報酬4,500ドル超の場合 - 11.25ドル

支払期限
給与支払い月の翌月14日

支払方法
1)CPFの対象となっている従業員がいる場合、CPFと一緒に支払う。
2)CPFの対象となっている従業員がいない(外国人従業員のみの)場合、小切手でWDAに直接支払う。
  小切手のあて先は「Skills Development Fund」とします。小切手を郵送するときに、こちらのフォームを添付してください。

納付者
全額雇用者負担

罰則
支払期限を超えた場合、金利10%で罰金が発生します。

参考
http://www.wda.gov.sg/content/wdawebsite/L102-ForEmployers/L223E-007EmployerBasedFund/L323-008EmployerSDLCalcResult.html

 
ご不明な点がりましたら、弊社のホームページからご連絡ください。
http://advancebiz-sg.com/contact/


 
 
 


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