09Jul

The following is knowledge that has been shared from Rhona van Taak on previous SDL (Skills Development Levy) queries

SDL (Skills Development Levy)

SDL Deregistration

Where the employer determines that his total remuneration paid to all employees will not exceed R500 000 for the following 12 months, the employer is exempt from paying SDL for the relevant periods. This means that the employer need to complete a 0.00 in the SDL field on the monthly EMP201 returns.
4. Exemptions.—The levy is not payable by—
(b) any employer where section 3 (1) (a) or (b) applies and during any month, there are reasonable grounds for believing that the total amount of remuneration, as determined in accordance with section 3 (4), paid or payable by that employer to all its employees during the following 12 month period will not exceed R500 000;

However, it is not recommended to deregister for SDL if the employer is not certain that the business will not exceed this limit for the following few years.
However, if the employer is sure that the threshold will not be reach in the coming years, the employer/representative can visit the SARS branch to request a deregistration of SDL.
According to the information available at SARS, the representative must visit the SARS branch, to request the deactivation of the payroll taxes.

The following can be found in paragraph 28.1 by using the link ; https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-REG-01-G04-How-to-Complete-the-Registration-Amendments-and-Verification-Form-RAV01-External-Guide.pdf

Click on the details on the right-hand side which will open the registration details for the payroll taxes.
Click on the deactivate block next to the SDL tax type.