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When and how must SDL be paid?

SDL must be declared and paid monthly via the EMP201 form to SARS within seven days after the end of the month (or the last business day before if it falls on a weekend or public holiday). Payments can be made through eFiling.

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?
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