How is SDL calculated?
SDL is calculated as 1% of the leviable amount, which is the total remuneration paid to employees (including salaries, wages, overtime, bonuses, commissions, fees, leave pay, and lump sums) minus exclusions such as pensions, retiring allowances, learner remuneration under certain learnership agreements, and specific deductions like pension or provident fund contributions.
Updated at 2025-10-08 10:00:00
Related questions
- What is Skills Development Levy (SDL)?
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- What is the current rate of SDL?
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