Who is exempt from paying SDL?

Exemptions include: public service employers in national or provincial government (who must budget for training instead); national or provincial public entities with 80%+ funding from Parliament; public benefit organizations (PBOs) exempt from income tax under Section 10(1)(cN) of the Income Tax Act with a SARS exemption letter; municipalities with a certificate from the Minister of Higher Education and Training; and employers with total remuneration below R500,000 over 12 months.

Updated at 2025-09-27 22:53:22

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