Insights
SDL and SETA grants: getting value back
Most employers pay the Skills Development Levy every month and claim nothing back. The recovery mechanism exists — it just requires two submissions and a deadline.
What can be recovered
- Mandatory grants, available where a Workplace Skills Plan and Annual Training Report are submitted on time
- Discretionary grants for learnerships, apprenticeships, internships and bursaries
- Indirect value through B-BBEE skills development scorecard points
What the submissions require
A Workplace Skills Plan sets out planned training for the coming year; the Annual Training Report evidences what was delivered. Both draw on employee data your payroll already holds — headcount, occupational level and demographics.
Get the basics right first
Confirm that you are correctly registered, that the levy is calculated on the right base, and that you are allocated to the right SETA — see SDL.
Frequently asked questions
Can SDL be claimed back?
A portion can be recovered as a mandatory grant when the Workplace Skills Plan and Annual Training Report are submitted by the deadline, and further amounts may be available as discretionary grants.
What happens if we miss the WSP deadline?
The mandatory grant for that year is forfeited, even though the levy remains payable.
Which SETA do we belong to?
Allocation is based on your main business activity. An incorrect allocation affects both grant access and the relevance of available training programmes, so it is worth confirming.
Patuza produces the payroll data behind your WSP and ATR submissions.
Book a consultationRelated services
- Payroll compliance →
PAYE, UIF, SDL, EMP201, EMP501 and IRP5 compliance managed end to end for SARS.
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Cost, variance, management and reconciliation reporting from every payroll cycle.
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Related topics
- SDL →
Skills Development Levy: who pays, how it is calculated and how it is recovered.
- Employer cost →
The true cost of employment: contributions, statutory levies and cost beyond the salary line.
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What to prepare before submitting the annual return of earnings.
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EMP201, EMP501 and statutory deadlines.