What is SDL in South Africa
SDL is a levy imposed to encourage learning and development in South Africa and is determined by an employer’s salary bill.
The funds are to be used to develop and improve skills of employees.
Who must pay skills levies?
Employers registered with SARS for PAYE and with annual payroll over R500,000 or 50+ staff must pay skill levies. They wil register for SDL and on a monthly basis pay the skills development levy SDL to SARS.
How much do you need to pay for SDL?
1% of all money paid to employees for their work, including wages, overtime, bonuses, and other payments.
How and when should SDL be paid?
It must be paid within seven days after the end of the month during which the amount was deducted. If the last day for payment falls on a public holiday or weekend, the payment must be made on the last business day before the public holiday or weekend.
Which employers are exempt from the skills levies?
SDL Exempt Employers
Employers whose annual salary bill for the coming 12 month period won't exceed the prescribed amount of R500 000 – there is no need for these employers to register. Employers who are registered with the training authorities setas and providing learnership education and training are also exempt as per the skills development levies act section 37(2).
Are schools exempt from SDL?
In addition, public schools are also exempt from Skills Development Levy (SDL).
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