SDL Explained
When Skills Development Levy applies and how it is calculated.
Who must register
An employer must register for SDL if total annual remuneration to all employees exceeds R500,000.
Rate
1% of total leviable remuneration, paid by the employer. It is never deducted from employees.
Exclusions
Certain public bodies, religious institutions and employers below the threshold are exempt. Learnership allowances are also excluded from the leviable amount.
Payment
SDL is declared and paid together with PAYE and UIF on the monthly EMP201.