What is the threshold for SDL liability?
Employers become liable for SDL if their total remuneration paid to employees is expected to exceed R500,000 in the next 12 months. If below this threshold, no registration or payment is required.
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?