Free SDL Calculator (Skills Development Levy)
SDL is 1% of total payroll, paid monthly with the EMP201. Employers with annual payroll of R500,000 or less are exempt from registering.
SDL funds the SETA training system, and registered employers can claim grants back. Background: what SDL is.
[ba_sdl_calc]
Frequently Asked Questions
What is the SDL exemption threshold?
Employers whose total annual payroll is R500,000 or less are exempt from registering for and paying SDL.
When is SDL paid?
Monthly, with the EMP201 declaration, by the 7th of the following month.
Can employers claim SDL money back?
Yes – employers registered with their SETA can claim mandatory and discretionary grants for workplace training and learnerships.
Official sources
About BizAnswers: BizAnswers is a privately owned South African company – not a government department. Our guides are free to read and show you how to do things yourself through official channels. If you would rather have the paperwork handled for you, we assist individuals and businesses with filing their South African tax returns and staying compliant, which is a paid service, not a free government service. Contact us for help.
Last reviewed: September 2026 by the BizAnswers editorial team. How we write and check our guides.
