SARS levies every company 1% of their salary bill to encourage investment in education and training and to
develop employees’ skills. The levies are then paid to the particular SETA by complying with specific legal and procedural requirements; employers may claim up to 70% of the SDL back from their SETA.
• 20% of your levy can be claimed back in a Mandatory Grant
• 50% of your levy can be claimed in Discretionary Grants (Learnerships, Skills Programmes, Apprenticeships, Workplace Experience Placements, Internships and Bursaries)
• Tax rebates on registered learnership programmes
• Register as a Skills Development Facilitator
• Submit a Workplace Skills Plan (WSP), indicating training planned for the next reporting period
• Submit an Annual Training Report (ATR) as proof of the training conducted during the previous reporting period
As a strategic document, the WSP outlines the relevant training and development needs your organisation must
address to meet business requirements and close the current skills gaps within your organisation.
An effective WSP ensures that the training forms part of a holistic development strategy, resulting in a more
focused approach to employee enablement while decreasing overall training and development costs.
Aligning skills development objectives and practices with strategic objectives, enables you to promote a
learning culture by providing coordinated education, training, and development initiatives.
• Advise you on the development of the WSP
• Make recommendations on the implementation of the WSP through appropriate and accredited apprenticeships, learnerships, and skills programmes.
• Serve as a resource for all aspects of skills development