SDL
Quick Answer
What is SDL?
SDL is the Skills Development Levy – 1% of payroll funding the SETA training system, payable monthly with the EMP201.
SDL explained
Employers with total annual payroll of R500,000 or less are exempt. Registered employers can claim grants back from their SETA for workplace training.
Who it applies to: Employers with payroll above R500,000 a year.
Cost: 1% of payroll.
Related terms and guides
Official source: SARS (South African Revenue Service)
Always verify this information with official South African government sources. Rules, fees and thresholds change. Check SARS, CIPC, the Department of Employment and Labour or gov.za before you act.
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Last reviewed: September 2026 by the BizAnswers editorial team. How we write and check our guides.