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Skills Development Levy 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.

To claim Skills Development Fund in SA do the following

1.    Contribute towards the SDL;
2.    Be registered with your SETA; and
3.    Submit your Workplace Skills Plan (WSP) and Annual Training Report (ATR) for 1 April – 30 March of the following year by 30 June of that same year.

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There are 5 types of organisation which are exempt from paying SDL

1.    The public sector;
2.    Employers with an annual payroll of less than R500 000;
3.    Religious or charity organisations;
4.    Public entities that get 80% or more funding from Parliament; and 
5.    Municipalities with exemption certificates.

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