Quick Answer What Is SDL (Skills Development Levy)? The Skills Development Levy (SDL) is 1% of your total payroll, paid monthly with your EMP201, funding skills training through the SETAs. Employers with total annual payroll of R500,000 or less are exempt. Once you cross that line, SDL registration with SARS is compulsory. What this means in plain language SDL exists to fund the SETA system – the industry training authorities that run learnerships and skills programmes. You pay 1% out; compliant employers can claim grants back for training their own staff. It rides on the same employer registration as PAYE and UIF at SARS, and appears as its own line…