General

Q: How do I register for the skills development levy?
A:

Register at the SARS office in the area where your enterprise is situated using Form EMP101. If you wish to register a business/branch/division separately from its main branch, complete a Form EMP102 for each.

SARS regional offices may be contacted on:

Cape Town 021 413 8000
Port Elizabeth 041 505 7500
East London 043 722 7270
Durban 031 360 8911

Q: If I find I am registered with the incorrect SETA, what do I do?
A:

Contact SASSETA for assistance with an inter-SETA transfer. We will also arrange for transfers of any levies that have been allocated by SARS to the incorrect SETA.

Email Mihloti Mhinga at mmhinga@SASSETAseta.org.za.

Q: What happens if I fail to pay my levy?
A:

Should the levy not be paid over within seven days after the end of the month in respect of which the levy is payable, interest at the rates as defined in the Income Tax Act will be charged. In addition, a penalty equal to 10% of the outstanding amount will be imposed.
In the following circumstances, an employer risks being fined or imprisoned

• failure to apply for registration for the purpose of the levy
• failure to pay any levy on the date determined for payment thereof
• deliberately furnishing false information in a statement or other document required in terms of the Skills Development Levies Act;
• failure to:
• submit or deliver any statement or other document
• disclose any information
• reply to or answer truly and fully, any questions posed
• attend and give evidence required in terms of the Skills Development Act.

Q: Who is exempt from paying the levy?
A:

Any employer who is not liable for employee tax and whose total annual remuneration for employees will not exceed R500 000

Employers who are liable for paying the skills development levy and believe they qualify for exemption at any stage after registering for the levy, must apply to the commissioner of the SARS for exemption. If the exemption is granted, the employer must provide confirmation to the SETA.
An employer who has previously been exempted from paying the levy must resume levy payments from the date on which the conditions for exemption expire.