The following is knowledge that has been shared from Rhona van Taak on previous SDL queries

SDL (SKILLS DEVELOPMENT LEVY)

SETA code changes
1. SDL PURPOSES – Refer to the SETA/SIC code annexure in the SARS Guide in respect of Skills Development Levies.
• The SETA/SIC codes are established (published in Goverment Gazette) by the Minister of Higher Education and Training. Certain SIC codes are classified under specific SETA’s and are chosen by the employer when registering with SARS as an employer for PAYE/SDL/UIF or SDL/UIF purposes.
• SARS accepts the codes chosen by the employer and will only change the SIC code if a SIC code belonging to a different SETA is chosen. The SETA/Sic codes under which an employer is registered, used to be printed on the –
o confirmation of registration (I trust that this is still happening),
o monthly EMP201 (I trust that this is still happening), and
o EMPSA (statement of account).
• Where an incorrect SETA/SIC code was chosen, there is an IST01 form which the employer must complete which can be sourced from the SETA or the Department of Higher Education and Training (DHET) and submit it to the current ‘incorrect’ SETA for approval. Once approved, the ‘incorrect’ SETA will send the approved IST01 to the DHET for verification. The DHET will direct a request to SARS to change the SETA/SIC classification.
• I suggest that the same process is followed to correct the SIC code where the SETA code is correct but the SIC code is incorrect. Although the IST01 might not make provision for the SIC code change, I suggest that the employer complete the relevant SETA/SIC codes on this form as SARS do need some confirmation to confirm the correct SIC classification and who better than the SETA to do this.
http://www.sars.gov.za/AllDocs/OpsDocs/Guides/SDL-GEN-01-G01%20-%20Guide%20for%20Employers%20in%20respect%20of%20Skills%20Development%20Levy%20-%20External%20Guide.pdf

2. ETI PURPOSES – See SARS¬_PAYE_BRS – PAYE RECONCILIATION: codes 2083 Employer SIC7 Code & 3263 Employee SIC7 code.
• 2082 – Employer SIC7 Code – The Employer Standard Industry Classification Code
o Use the 5-digit sub-class
• 3263 – Employee SIC7 Code – The Standard Industry Classification Code in which the employees mainly work.
o Use the 5-digit sub-class
• These SIC codes are chosen by employers when creating the IRP5/IT3(a) cert’s and where incorrect codes were used, the cert’s should amended to correct these codes. As far as I know, these codes are only used for IRP/IT3(a) purposes to validate the ETI values/limitations on the cert’s and are not part of the employer record on the relevant SARS systems.
http://www.sars.gov.za/TaxTypes/PAYE/ETI/Pages/SIC-Codes.aspx