The South African Ministry of Finance published the revised draft Disaster Management Tax Relief Bill and draft Disaster Management Tax Administration Relief Bill on 1 May.

Click on the link below to read more and access the Draft Bills:

Revised Disaster Management Tax Relief Bill and draft Disaster Management Tax Administration Relief Bill published on 1 May 2020

Employers who are registered for SDL will be exempt from the SDL liability and payment of the SDL contribution.

Effective date: 1 May 2020 – 31 August 2020

According to the SARS FAQ, the SDL liability amount will automatically default to 0.00 on the EMP201 return for the 4-month period.

Q: What is the SDL Payment Holiday?

A: For the four month period from May to August 2020, employers who are registered for SDL do not have to declare and pay SDL to SARS.

Q: ​How do I qualify for the SDL Payment Holiday? ​

A: All employers who are registered for SDL automatically qualify for the SDL Payment Holiday.

​Q: ​How do I claim the SDL Payment Holiday?​

A: The SDL payment holiday will be automatically provided. The zero amount SDL Liability will be defaulted on the EMP201 return for the four month period from May to August 2020. When completing your EMP201 for May, the SDL Liability will be defaulted to zero on the EMP201. Therefore, when completing your EMP201 for April, the SDL is still payable.

Q: What changes should I make to my payroll application to remove the SDL value calculated?

A: It is not necessary to make any changes to your payroll. The software changes to accommodate the changes will be communicated and the product delivery teams are currently investigating and planning the next release due later in May 2020.