SDL Calculator

Q: What counts as 'leviable remuneration' for SDL?

Basic salary, overtime, commission, bonuses and the taxable portion of allowances — broadly the same base used for PAYE, before statutory deductions.

Q: Is SDL deducted from employee pay?

No — SDL is entirely an employer cost. It never appears as a deduction on an employee's payslip.

Q: What happens if my payroll grows past R500,000 during the year?

You must register for SDL once your projected annual payroll exceeds the threshold — it's based on expected payroll for the coming 12 months, not just what's been paid so far.

Skills Development Levy · 1% of payroll · Exempt if annual payroll < R500,000

Payroll Details

Monthly Gross Payroll (all employees, R)

Sum of all employee salaries for this month

Result

Enter payroll total and click Calculate

SDL Quick Facts

· SDL is 1% of the total monthly remuneration paid to employees.
· Businesses with an annual payroll below R500,000 are exempt from SDL.
· SDL is an employer-only cost — it is not deducted from the employee's salary.
· It is paid to SARS via the EMP201 return, the same as PAYE and UIF.
· Registered employers can claim back SDL contributions via SETA training grants.