Procedure
Apply via Agent
Apply Online:
- To Apply for Skills Development Levy, the applicant must go to the South African Revenue Services’ (SARS) e-Filing portal website. Online Link
- On the given link, the applicant must register themselves by entering the necessary details asked on the webpage.
- After registering, the applicant must “Log in” with the newly created “Username and Password”
- If already registered in SARS, the applicant can directly “Login” using the Login credentials. Login Link
- After logging in, the applicant must go the “Individual portfolio” menu, must select the “Home” to find the SARS Registered Details functionality on the left menu.
- Now must select the “Tax Practitioner and Organisations e-filing portfolio” menu to find the SARS Registered Details functionality under the “Organisations” menu.
- Now the applicant must select the “Maintain SARS Registered Details” on the left menu.
- The display screen will display the details of registration.
- Now the applicant must select “Add new product registration” to register new or additional branch registration.
- The registration application form “RAV01” will open on the screen.
- Make sure that you have all the documents that are mentioned in the “Required Documents” section of this page.
- The applicant must choose the “SDL status” option, and select “yes” option.
- Then the applicant must select the business activity code field, and the PAYE Business Activity box will display to select the section applicable to the respective business.
- Finally, the applicant must select “Ok” to submit the application.
- The fund that needs to be paid will display on the screen, and the applicant must select the “Pay Now” option.
- The bank details of the applicant need to be entered on the pop-up page. (Also, the applicant can make payment through EFT and in the approved banking institutions).
- The applicant should select “Confirm” option finally, and should “logon” into the “bank account” to authorize the payment.
- The payment will be finalised, and “Payment Successful” option will be shown on the “History” option under the “Payments” menu.
- The applicant must pay 1% of the total amount paid in salaries to employees (including wages, overtime payments, leave pay, bonuses, fees, commissions and lump sum payments).
- There is no fee to apply for “Skill Development Levy” on the e-Filing portal.
- The Skill Development Levy can be filed and paid immediately on the online portal.
- Note: At any instance, if the applicant couldn’t access the e-filing portal, they can approach the nearest SARS Excise Branch office, and the issue will be solved/assisted for the applicant. Contacts and Address Link
Required Documents
- All the supporting documents related to the transfer of property must be saved by the applicant. But the supporting documents must be submitted only if the SARS officials request for the documents, and it must be upload on the e-Filing portal.
Office Locations & Contacts
SOUTH AFRICAN REVENUE SERVICES
4 Rissik St, Marshalltown, Johannesburg, 2000, South Africa
Telephone Number: +27800007277
Physical address: Lehae La Sars, 299 Bronkhorst Street, Nieuw Muckleneuk: 0181, Pretoria.
Postal address: Private Bag X923, Pretoria 0001, South Africa.
Address and Contact Link
Location Link
LIST OF CUSTOMS OFFICE IN SOUTH AFRICA
Eligibility
- The employers of an organisation whose total salaries will exceed R500000 in the coming 12-months period based on the employer’s salary bill is liable to pay and apply for SDL.
Fees
- There is no fee to apply for “Skill Development Levy” on the e-Filing portal.
Validity
- The SDL must be paid within seven days after the end of the month during which the amount was deducted.
- Note: If the last day of the month is a public holiday or weekend, the payment must be made on the last business day before the public holiday or weekend.
Documents to Use
Please attach documents that can be used by people. e.g., links
Sample Documents
Please attach sample completed documents that would help other people.
Processing Time
- The Skill Development Levy can be filed and paid immediately on the online portal.
Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.
Instructions
Please provide other instructions related to the certificate/documents.
e.g., The state office holds birth records since January 1908.
Required Information
- Business information
- SDL reference number
- Residential/Registered address
- Details of the partners of the organisation
- Liability particulars
- Particulars of Representative Employer
- Banking details
- Declaration
Need for the Document
- SDL payment funds are necessary for the purpose of developing and improving the skills of employees.
Enter other information which might help.
Other uses of the Document/Certificate
Please explain what are other uses of obtaining this document/certificate.
E.g., Birth Certificate can be used as proof of identity.
External Links
Others
More information which might help people.