Calculation of Skills Development Levy amount

Summary

How the system calculates the Skills Development Levy (SDL) amount on Sage VIP Classic and Sage VIP Premier.

Resolution

SDL remuneration (leviable amount)

The leviable amount is based on the balance of remuneration, excluding:

  • pensions, superannuation allowances or retiring allowances
  • annuities
  • retirement fund savings withdrawal
  • payments for the relinquishment, termination or loss of office or employment
  • lump sum payments from a pension, provident or retirement annuity fund

NOTE:

The system only excludes lump sums from benefit funds. It doesn't exclude lump sums related to ongoing employment, such as backdated pay increases

Skill Development Levy

Employers pay the Skills Development Levies monthly for all employees to SARS at a rate of 1% of the leviable amount.

Solution Properties

Solution ID
200911065607027
Last Modified Date
Wed Apr 08 14:23:41 UTC 2026
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