Employers must register to pay the Skills Development Levy. When they register, employers must indicate which Sector Education and Training Authority (SETA) they belong to.
Application
The Skills Development Levies Act applies to all employers except–
- the public service;
- religious or charity organisations;
- public entities that get more than 80% of their money from Parliament; and
- employers –
- whose total pay to all its workers is less than R 250 000 per year; and
- who do not have to register according to the Income Tax Act
Registering with SARS
Employers must register with the South African Revenue Services (SARS).
When they register, employers must tell SARS which SETA they belong to.
Based on Legislation in Section 5, of the Skills Development Act
Employers Who Fall Under More Than One SETA
Employers who fall under more than one SETA must consider the following when deciding which one is best for their workplace:
- composition of their workforce;
- pay of the different workers; and
- training needs of the different workers
Based on Legislation in Section 5, of the Skills Development Act
Source: Labour.gov.za
