Skip to content
Menu

Navigation

FeaturesPricingPartners

Tools

CalculatorsNEWAll Free ToolsBank PDF to CSVNEWPayslip GeneratorNEWTax CalendarNEW

Support

Support CenterFAQTutorialsNEWGuidesHow-To GuidesNEWCompare SoftwareNEWBlogContact Us
Log InAccounter
Home/Calculators/SDL Calculator

SDL Calculator

Calculate your Skills Development Levy (SDL) at 1% of payroll. Check exemption status and learn how to claim back through your SETA.

Updated March 2026 · Current SARS rates

Single or Payroll Mode

Calculate SDL for a single employee or your total payroll with per-employee breakdowns

Exemption Check

Automatically checks if your annual payroll is below R500,000 and therefore exempt from SDL

SETA Claim Guidance

Learn how to claim back up to 80% of your SDL through mandatory and discretionary SETA grants

SDL Calculator

Calculate your Skills Development Levy contribution

R

The employee's gross monthly remuneration

Ready to Calculate

Enter your payroll details to calculate the Skills Development Levy

SDL and SETA Claims

You can claim back up to 80% of your SDL through SETA grants

20%

Mandatory Grant — 20%

Submit your Workplace Skills Plan (WSP) and Annual Training Report (ATR) to your SETA by 30 April each year to receive 20% of your SDL back

49.5%

Discretionary Grant — Up to 49.5%

Apply to your SETA for discretionary grants for specific training projects, learnerships, and skills development initiatives

20%

National Skills Fund — 20%

Allocated to the National Skills Fund for national skills development priorities — not claimable by employers

10.5%

SETA Administration — 10.5%

Used for SETA operating costs, quality assurance, and programme management

How to maximise your SDL recovery:

  • 1.Register with your industry's SETA and keep your registration up to date
  • 2.Submit your WSP and ATR by 30 April annually to secure the mandatory 20% grant
  • 3.Apply for discretionary grants for learnerships, internships, and bursaries
  • 4.Keep detailed training records and attendance registers as proof of training

SDL Calculator FAQs

Common questions about the Skills Development Levy in South Africa

The Skills Development Levy (SDL) is a compulsory payroll tax of 1% levied on employers to fund skills training and development in South Africa. It is collected by SARS and distributed to the various Sector Education and Training Authorities (SETAs). The SDL was established under the Skills Development Levies Act 9 of 1999.
Employers with an annual payroll of less than R500,000 are exempt from SDL. Additionally, the following are exempt: national and provincial government departments (covered by a separate training budget), public benefit organisations (PBOs) that only employ persons for the purpose of carrying out charitable activities, religious organisations, and municipalities that have been exempted by the Minister of Finance.
To claim back SDL, you must register with the relevant SETA for your industry and submit a Workplace Skills Plan (WSP) and Annual Training Report (ATR) by 30 April each year. The WSP outlines your planned training activities and the ATR reports on the previous year's training. Once submitted and approved, your SETA will pay the mandatory grant (20% of your SDL contribution) back to your company.
SDL is paid monthly together with PAYE and UIF on the EMP201 return. The payment is due by the 7th of the month following the month in which the remuneration was paid. For example, SDL for March salaries is due by 7 April. Late payments attract interest and penalties from SARS.
You can potentially claim back up to 80% of your SDL contribution through SETA grants. The mandatory grant is 20% of your SDL (paid automatically if you submit your WSP/ATR). Discretionary grants can be up to 49.5% of your SDL and are allocated by SETAs for specific training projects. The remaining 10.5% goes to the National Skills Fund and SETA administration.

More Business Calculators

Explore our complete suite of financial calculators to help you make better business decisions

Retirement Annuity Tax Benefit

Calculate your maximum RA deduction and tax saving from retirement contributions.

Try Calculator

Salary vs Dividend

Compare the after-tax outcome of taking salary versus dividends from your company.

Try Calculator

Two-Pot Retirement Calculator

Calculate the tax impact of a two-pot retirement fund withdrawal and see your net payout after PAYE.

Try Calculator
View All Calculators

Important Disclaimer

Accounter does not provide accounting, tax, business or legal advice. This calculator has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business.