Who is required to pay SDL?

All employers in South Africa who are registered with SARS and expect their total annual payroll (remuneration) to exceed R500,000 over the next 12 months are liable to pay SDL. This includes private companies, but exemptions apply.

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?
• How do I remove SDL from payslips?