South Africa
Skills Development Act & Levies compliance, made simple
12 yes/no questions on the Skills Development Levies Act and the Skills Development Act: whether you pay the levy, which SETA you belong to, your workplace skills plan and annual training report, and the grants you can claim back. You get a score for each area and a list of gaps with what to do about each one.
ComplianceDesk gives you 11 pre-built Skills Development Act & Levies controls, an evidence vault, audit-ready reports, and reminders before anything falls overdue — so proving Skills Development Act & Levies compliance stops being a spreadsheet exercise.
Take the free self-assessment: a score for each area and a list of gaps to close.
What is Skills Development Act & Levies?
12 yes/no questions on the Skills Development Levies Act and the Skills Development Act: whether you pay the levy, which SETA you belong to, your workplace skills plan and annual training report, and the grants you can claim back. You get a score for each area and a list of gaps with what to do about each one.
- Official name
- Skills Development Self-Assessment (Act and Levies)
- Status
- In force. Shown as in force as we understand it. Check the current text with the regulator or an attorney, since provisions can be amended or commence at different times.
Who it applies to
- Whether it applies to you depends on your size, activities and licences. Use the free "Which laws apply to me?" checker, or read the first section of the self-assessment.
- Employers with an annual payroll above R500,000 pay a skills development levy of 1% of their total payroll. Check the current threshold with SARS, and whether any headcount trigger also applies, as one source mentioned 50 or more employees.
What you have to do
The skills development levy
A business should be able to show that it can answer yes to these: Do you know whether your annual payroll is above the levy threshold, and have you registered for the levy with SARS if it is? Do you pay 1% of your total monthly payroll as the levy, together with PAYE and UIF on your monthly EMP201, by the seventh of the next month? Does the payroll you base the levy on match your PAYE and UIF figures? Do you know which Sector Education and Training Authority (SETA) your business falls under, based on your main activity?
Planning and reporting
A business should be able to show that it can answer yes to these: Do you have a workplace skills plan (WSP) that sets out the training you plan for the coming year, with the skills needs of your business and staff? Do you submit an annual training report (ATR) showing the training you actually delivered? Do you submit both the WSP and the ATR to your SETA before the deadline each year (reported as 30 April for most SETAs)? Do you have a skills development facilitator, or another person, who prepares the plan and report and deals with the SETA?
Training and grants
A business should be able to show that it can answer yes to these: Do you claim the mandatory grant back from your SETA, which is reported as 20% of the levy you paid, when you submit on time and your levy payments are up to date? Have you looked at discretionary grants, learnerships, apprenticeships and bursaries your SETA offers, which can fund training and count towards B-BBEE skills development? If you run learnerships or apprenticeships, do you have a written agreement with each learner and follow the registered programme? Do you keep evidence of the training you pay for (invoices, attendance registers, certificates) in a form you can show to a SETA or a B-BBEE verifier?
How to comply, step by step
- The skills development levy. Add up your expected annual payroll. If it is above the threshold, register for the levy with SARS. Answer Not applicable if you are below it. Set payroll to calculate the levy on total remuneration, and put the due date in your calendar. Answer Not applicable if you are below the threshold. Reconcile levy, PAYE and UIF each month to catch under-declaration. Find your SETA from your SIC code. Registering with the wrong one can delay grants.
- Planning and reporting. Consult your staff, list priority skills and planned training by occupation, race, gender and disability, and keep the plan. Keep training records through the year so the ATR can be compiled quickly. Set the deadline in your calendar, aim to submit two weeks early, and keep proof of acceptance. Appoint a person in writing and register them with the SETA.
- Training and grants. Submit the WSP and ATR correctly and keep your levy payments current. Answer Not applicable if you are below the levy threshold. Check your SETA's current funding windows and apply for programmes that match your skills needs. Use the SETA's learnership agreement and keep the learner's file. Answer Not applicable if you run none. Keep one training file per year with proof for every claimed item.
Sources and review status
Compiled from the public sources below. It is not legal advice and has not been reviewed by a lawyer. Last researched 2026-11-01. This is general information, not legal advice. Laws change, so check the current text and the regulator's notices before relying on it.
- Skills Development Levies Act 9 of 1999 (gov.za)
- Skills Development Act 97 of 1998 (gov.za)
- Workplace skills plan and annual training report submissions (Creamer Media)
- Skills development levy: how to get some of your money back (Moonstone)
- Skills development levy 2026: what South African employers need to know (ShiftMate)
Every Skills Development Act & Levies control, organised for you
The real control library ComplianceDesk seeds the moment you activate Skills Development Act & Levies — 11 controls across 4 categories.
Skills Development Levy
- SDA-1.1 SDL registration status assessed
- SDA-1.2 Levy calculated at 1% of leviable payroll
- SDA-1.3 Levy paid by the monthly due date
SETA Registration
- SDA-2.1 Correct SETA identified and registered
- SDA-2.2 Skills Development Facilitator appointed
Workplace Skills Plan & Training Report
- SDA-3.1 Workplace Skills Plan submitted on time
- SDA-3.2 Annual Training Report submitted on time
- SDA-3.3 Training committee or consultation evidenced
Grants & Training Records
- SDA-4.1 Mandatory grant claimed
- SDA-4.2 Training records and proof of competence retained
- SDA-4.3 B-BBEE skills development alignment
Frequently asked questions
How can I check where my business stands on Skills Development Self-Assessment (Act and Levies)?
Take the free self-assessment. It scores each area, lists your gaps with what to do about each one, and does not say you are compliant. You can save the result to ComplianceDesk to turn each gap into a task with an owner and a due date.
Is this guide written by a lawyer?
No. It was assembled from the public sources listed below and has not been reviewed by a lawyer. Treat it as a starting point and check the current law before relying on it.
How many controls does ComplianceDesk track for Skills Development Act & Levies?
11, organised into 4 categories, ready to assign to an owner as soon as you activate the framework.
Can I track Skills Development Act & Levies alongside other frameworks?
Yes — most teams activate several frameworks at once. Controls that overlap across frameworks can share the same evidence, so you don't collect the same document twice.
How long does it take to set up Skills Development Act & Levies in ComplianceDesk?
Activating Skills Development Act & Levies instantly seeds its full control library. Most teams assign owners and get their first controls moving within a day.
Other South Africa frameworks
See your full compliance picture
193 frameworks, one system of record.