SDL, or skills development levy, is a levy imposed to encourage learning and development in South Africa. It is determined by an employer’s salary bill. These funds are to be used to develop and improve skills of employees.
Who must pay SDL?
SDL is due by employers who have been registered. You can register once for all different tax types using the client information system.
SDL is an expenses to the business and accurate record keeping is critical. Learn more about common accounting mistakes
Information can be sourced through SARS on www.sars.gov.za