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| Introduction |
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| The Skills Development Levies Act (SDLA) of 1999 requires that employers
with annual payroll of R500 000-00 or more, pay a skills Development Levy
(SDL) of 1% of payroll. The levies are collected by the South Africa Revenue
Services (SARS) and transferred to the relevant SETA via the Department
of Labour. The flowchart below depicts the flow of levies and allocation.
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Mandatory and Discretionary Grants
Mandatory grant is set out in the Sector Education and Training Authorities
(SETA) Grant Regulations regarding monies received by a SETA and related
matters (Regulation 27240 of 1 February 2005) as amended in the Government
Gazette no 29584 (2 February 2007) must be paid to an employer on condition
that the qualifying criteria as set out in the policy are met.
A Discretionary Grant is a statutory stipulation 20% of the 1% of payroll
levy is earmarked for Discretionary grants. These grants are typically disbursed
on a project basis. The types of projects are generally guided by the sector’s
skills priorities and should be aligned with the SETA’s strategic objectives.
Ultimately, it should support the objectives of the NSDS and the national
socio-economic imperatives.
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