Payment towards the Skills Development Levy grant scheme is legislated in terms of the Skills Development Levies Act, 1999. Under this act every employer in South Africa who is registered with SARS (South African Revenue Services) for PAYE; and has an annual payroll in excess of R500,000 or more than 50 employees must register with SARS to pay the Skills Development Levy.
If an employer wishes to have access to recover either a mandatory or discretionary grant (to reclaim portion of their SDL levy to support their staff training), or they wish to claim BBEEE points by setting up an apprenticeship or learnership programme, they are required to register with their appropriate SETA (Sector Education and Training Authority) and submit an Annual Training Report and Workplace Skills Plan by the 30 April each year.
If you need assistance preparing either of these reports please feel free to contact one of our consultants at [email protected].