Hello ANNALIZERAS,

According to the Skills Development Levy act, the SDL contribution is applicable to all employees (as defined in Fourth Schedule) with only 2 exemptions specifically mentioned:

Refer to page 9 and 49 in the latest Payroll Tax Pocket Guide for the  details on Employees and SDL:

• Payroll Tax Pocket Guides

Please let us know if the infomration provided was able to help with your question, by verifying the this reply to your post.

Francois

Are Interns also excluded from SDL?

My view is that they are also "learners", just with qualifications already.?

Hi SAGEADRI ,

Unfortunately, I will not be able to advise on that - I would recommend to review the contract the intern is employed  as seen in the Fourth Schedule. I would suggest that a labour expert confirm if the intern is seen as a learner or employee, in your business context.