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What are the penalties for non-payment or late payment of SDL?

Late or non-payment incurs interest at a prescribed rate on the outstanding amount, plus administrative penalties for non-submission of returns. Late payments have an automatic 10% penalty.

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?
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