What is Skills Development Levy (SDL)?
SDL is a compulsory levy imposed on employers to encourage learning and development in South Africa, calculated based on the employer's salary bill. The funds are used to develop and improve the skills of employees through education and training initiatives as outlined in the Skills Development Act No. 97 of 1998.
Updated at 2025-10-08 10:00:00
Related questions
- What is Skills Development Levy (SDL)?
- Who is required to pay SDL?
- What is the threshold for SDL liability?
- How is SDL calculated?
- What is the current rate of SDL?
- When and how must SDL be paid?
- Who is exempt from paying SDL?
- How do employers register for SDL?
- What are the penalties for non-payment or late payment of SDL?
- How can employers benefit from SDL payments, such as through grants or refunds?
- There's no SDL on the payslips?