Question 1

How much of the SDL levy can we recover?

Accepted Answer

Employers can recover up to 69.5% of their SDL contributions through mandatory grants (20%) and discretionary grants (49.5%) from their SETA, subject to compliant WSP/ATR submissions and approved applications.

Question 2

When is the WSP/ATR submission deadline?

Accepted Answer

WSP and ATR submissions are due by 30 April each year. Late submissions result in forfeiture of mandatory grants.

Question 3

What is a Skills Development Facilitator (SDF)?

Accepted Answer

An SDF is the designated person responsible for a company's skills development planning and SETA submissions. Okiru provides registered SDF services for organisations that need external expertise.

Question 4

What B-BBEE points does Skills Development carry?

Accepted Answer

Skills Development carries up to 25 points on the B-BBEE generic scorecard — one of the highest-weighted priority elements — including absorption bonuses for learnerships.

Question 5

What is the Section 12H tax allowance?

Accepted Answer

Section 12H of the Income Tax Act allows employers to claim additional tax deductions for registered learnership agreements, over and above the normal training cost deduction.

Skills Development Advisory South Africa | WSP & ATR