{"id":74138,"date":"2025-07-28T12:58:35","date_gmt":"2025-07-28T10:58:35","guid":{"rendered":"https:\/\/www.sage.com\/en-za\/blog\/?p=74138"},"modified":"2025-07-28T12:58:37","modified_gmt":"2025-07-28T10:58:37","slug":"skills-development-levy","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-za\/blog\/skills-development-levy\/","title":{"rendered":"Guide to the skills development levy (SDL)"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-za\/blog\/category\/people-leadership\/\" class=\"entry-header__link\">People &amp; Leadership<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tGuide to the skills development levy (SDL)\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2025-07-28T12:58:35+02:00\">July 28, 2025<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Guide to the skills development levy (SDL)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-za\/blog\/skills-development-levy\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-za\/blog\/author\/yassirmalik\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2024\/03\/Yassir-Malik.jpg\" class=\"entry-author__image\" alt=\"yassir-malik-profile-picture\" \/>\t\t\t\t<span class=\"entry-author__name\">Yassir Malik<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">Managing your business payroll involves staying on top of all the taxes and contributions that impact your employees\u2019 salary bill, and one of these is the <a href=\"https:\/\/www.sars.gov.za\/types-of-tax\/skills-development-levy\/\" target=\"_blank\" rel=\"noreferrer noopener\">skills development levy (SDL)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But what is SDL contribution, who needs to pay it, and why does it matter?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you manage payroll or want a clearer understanding of your responsibilities, this guide explains everything you need to know about SDL:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>how it works,<\/li>\n\n\n\n<li>who\u2019s required to pay it,<\/li>\n\n\n\n<li>and why it plays such a vital role in developing your workforce\u2019s skills.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Here\u2019s what we\u2019ll cover:<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-is-the-skills-development-levy-sdl\" data-level=\"2\">What is the skills development levy (SDL)?<\/a><\/li><li><a href=\"#h-who-must-pay-the-sdl-contribution\" data-level=\"2\">Who must pay the SDL contribution?<\/a><\/li><li><a href=\"#h-how-much-is-the-sdl-contribution\" data-level=\"2\">How much is the SDL contribution?<\/a><\/li><li><a href=\"#h-importance-of-sdl-for-employers\" data-level=\"2\">Importance of SDL for employers<\/a><\/li><li><a href=\"#h-how-to-calculate-sdl\" data-level=\"2\">How to calculate SDL<\/a><\/li><li><a href=\"#h-when-to-pay-the-sdl\" data-level=\"2\">When to pay the SDL<\/a><\/li><li><a href=\"#h-exemptions-from-paying-sdl\" data-level=\"2\">Exemptions from paying SDL<\/a><\/li><li><a href=\"#h-how-to-process-sdl-in-payroll-systems\" data-level=\"2\">How to process SDL in payroll systems<\/a><\/li><li><a href=\"#h-final-thoughts-on-sdl\" data-level=\"2\">Final thoughts on SDL<\/a><\/li><li><a href=\"#h-faqs-about-skills-development-levy\" data-level=\"2\">FAQs about skills development levy<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-skills-development-levy-sdl\">What is the skills development levy (SDL)?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The skills development levy is a compulsory tax that South African businesses must pay to help support training and development of the workforce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s set out in the <a href=\"https:\/\/www.gov.za\/documents\/skills-development-levies-act\" target=\"_blank\" rel=\"noreferrer noopener\">Skills Development Levies Act of 1999<\/a> and managed by the <a href=\"https:\/\/www.sars.gov.za\/\" target=\"_blank\" rel=\"noreferrer noopener\">South African Revenue Service (SARS)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In simple terms, the levy makes sure your company contributes to upskilling your employees and strengthening the country\u2019s broader talent pool.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A business uses the collected funds to support training programmes and initiatives that boost employment opportunities, address skills shortages, and build a more competitive workforce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For employers, it\u2019s a chance to invest in your team, improve staff retention, and support long-term business growth.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-who-must-pay-the-sdl-contribution\">Who must pay the SDL contribution?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Most employers are required to pay the skills development levy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your business is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registered with SARS for <a href=\"https:\/\/www.sars.gov.za\/types-of-tax\/pay-as-you-earn\/#:~:text=What%20is%20PAYE%3F,register%20for%20PAYE%20on%20eFiling.\" target=\"_blank\" rel=\"noreferrer noopener\">Pay-As-You-Earn (PAYE)<\/a>, and<\/li>\n\n\n\n<li>has an annual payroll exceeding R500,000,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>then you are legally required to pay SDL.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This rule applies to a wide range of employers, including companies, close corporations, non-profits, and certain public entities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your total employee remuneration crosses the R500,000 threshold in a year, SDL contributions become part of your statutory obligations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-much-is-the-sdl-contribution\">How much is the SDL contribution?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You calculate the skills development levy as 1% of your total employee remuneration bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But what exactly counts as \u201cremuneration\u201d?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to SARS, it includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salaries and wages<\/li>\n\n\n\n<li>Bonuses<\/li>\n\n\n\n<li>Commissions<\/li>\n\n\n\n<li>Leave pay<\/li>\n\n\n\n<li>Overtime payments<\/li>\n\n\n\n<li>Fringe benefits (such as the use of a company car or a housing allowance)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re using <a href=\"https:\/\/www.sage.com\/en-za\/payroll-software\/\" target=\"_blank\" rel=\"noreferrer noopener\">payroll software<\/a>, these components are usually captured automatically in the SDL calculation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it\u2019s still important to understand what\u2019s included to ensure your SDL employer contribution is accurate and fully compliant with SARS requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-importance-of-sdl-for-employers\">Importance of SDL for employers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The skills development levy is an opportunity to invest in your business and your people.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s why it matters:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-upskilling-your-workforce\">1. Upskilling your workforce<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A portion of your SDL contribution is allocated to <a href=\"https:\/\/nationalgovernment.co.za\/units\/type\/8\/seta\" target=\"_blank\" rel=\"noreferrer noopener\">Sector Education and Training Authorities (SETAs)<\/a>, which fund accredited training programmes tailored to specific industries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This gives you access to targeted skills development aligned with your business needs, helping you build a stronger, more capable team.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-claiming-back-through-grants\">2. Claiming back through grants<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you submit a Workplace Skills Plan (WSP) and an Annual Training Report (ATR), your business may be eligible to claim back a portion of your SDL through mandatory and discretionary grants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means you can recover some of what you contribute, especially if you\u2019re committed to continuous employee development.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-boosting-productivity-and-competitiveness\">3. Boosting productivity and competitiveness<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A more skilled workforce leads to better performance, stronger innovation, and a clear competitive edge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When used strategically, the SDL becomes a valuable lever for improving business outcomes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-to-calculate-sdl\">How to calculate SDL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Calculating your skills development levy is a straightforward process that involves just three steps:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-by-step\">Step-by-step:<strong><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Add up the total remuneration paid to all employees for the month.<\/li>\n\n\n\n<li>Multiply that total by 1% (or 0.01).<\/li>\n\n\n\n<li>The result is your SDL contribution for that period.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For example, imagine your business paid R300,000 in total salaries, bonuses, and commissions in June.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">R300,000 \u00d7 0.01 = R3,000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You would need to pay R3,000 in SDL for that month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re using payroll software, this calculation is typically automated.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Still, it\u2019s useful to understand the logic behind it to make sure everything remains accurate and compliant.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-when-to-pay-the-sdl\">When to pay the SDL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As part of your monthly payroll duties, the SDL must be paid alongside statutory contributions like PAYE and UIF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s what you need to do:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit your SDL using the EMP201 form via the SARS eFiling system.<\/li>\n\n\n\n<li>Payment is due by the 7th of every month, following the month in which salaries were paid.<\/li>\n\n\n\n<li>If the 7th falls on a weekend or public holiday, make sure to pay on the last working day before that date.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if you\u2019re processing salaries for June, your SDL payment and EMP201 submission must be completed by July 7.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Setting a monthly reminder or automating this process through payroll software can help your HR team stay on track and avoid penalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-exemptions-from-paying-sdl\">Exemptions from paying SDL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not every employer is required to pay the skills development levy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are specific cases where your business may be exempt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-you-are-exempt-if\">You are exempt if:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Your annual payroll is R500,000 or less.<\/li>\n\n\n\n<li>You\u2019re a public service employer (such as national or provincial government department).<\/li>\n\n\n\n<li>You\u2019re involved in qualifying public benefit activities, such as certain educational, welfare, or health services.<\/li>\n\n\n\n<li>You\u2019ve been granted a ministerial exemption.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-how-to-claim-an-exemption\">How to claim an exemption:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you qualify for exemption, you\u2019ll need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Register with SARS, and<\/li>\n\n\n\n<li>Indicate your exemption reason either via eFiling or at a SARS branch.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Once the exemption is confirmed, your <a href=\"https:\/\/www.sars.gov.za\/types-of-tax\/pay-as-you-earn\/completing-the-monthly-employer-declaration-emp201\/\" target=\"_blank\" rel=\"noreferrer noopener\">EMP201 declaration<\/a> will show your SDL liability as zero.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-to-process-sdl-in-payroll-systems\">How to process SDL in payroll systems<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Managing SDL manually can be time-consuming and prone to errors, especially as your business grows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That\u2019s where integrated payroll and <a href=\"https:\/\/www.sage.com\/en-za\/human-resources\/\" target=\"_blank\" rel=\"noreferrer noopener\">HR software<\/a> makes the difference.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With automated payroll tools, your HR team can:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Automatically calculate SDL each pay period.<\/li>\n\n\n\n<li>Generate and submit EMP201 declarations directly through the platform.<\/li>\n\n\n\n<li>Link employee records and remuneration data to ensure full compliance.<\/li>\n\n\n\n<li>Access reports to help prepare WSPs and ATRs.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">By automating these tasks, your payroll team can avoid manual errors and ensure your SDL contributions are always accurate, compliant, and submitted on time.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts-on-sdl\">Final thoughts on SDL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The skills development levy is a powerful driver of growth and transformation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For South African businesses, it\u2019s an opportunity to invest in your workforce, support industry-wide skills development, and strengthen operational efficiency.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-looking-to-streamline-your-sdl-processes\">Looking to streamline your SDL processes?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Discover how our payroll software can help you stay compliant, save time, and focus on developing your employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-faqs-about-skills-development-levy\">FAQs about skills development levy<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-can-employers-claim-back-any-of-the-sdl-they-pay\">1. Can employers claim back any of the SDL they pay?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. If your business submits a WSP and an ATR to your relevant Sector Education and Training Authority (SETA), you may qualify for mandatory and discretionary grants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These allow you to recover a portion of your SDL contributions by demonstrating investment in employee training and development.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-who-qualifies-to-pay-sdl\">2. Who qualifies to pay SDL?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Any employer in South Africa with an annual payroll exceeding R500,000 and who is registered for Pay-As-You-Earn (PAYE) with SARS is required to pay SDL.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice enewsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Get a roundup of our best business advice in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-84fe79b5-668d-41f8-a0cc-6229018c4ac9\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2022\/04\/GettyImages-1181404518-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2022\/04\/GettyImages-1181404518-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-za\/blog\/tag\/business-management\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tbusiness management\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-za\/blog\/tag\/employee-benefits\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\temployee benefits\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-za\/blog\/tag\/hr-payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR &amp; Payroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-76509 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-employee-benefits tag-employing-people-for-the-first-time tag-hr-payroll tag-trending-topics business_type-small-business business_type-medium-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"810\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg\" class=\"card-post__image\" alt=\"A woman looks to camera with the Sage glow line in the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-684x384.jpeg 684w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-768x518.jpeg 768w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg 1200w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-29T10:39:40+02:00\">July 29, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-za\/blog\/what-is-the-organisational-skills-gap\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tWhat is the organisational skills gap and how can businesses close it?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tDiscover how to identify and close the organisational skills gap. Learn practical strategies for workforce planning, skills development, internal mobility, and skills-based hiring.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-76381 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-technology-innovation tag-artificial-intelligence tag-business-management tag-hr-payroll tag-trending-topics business_type-small-business business_type-medium-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-za\/blog\/what-is-ai-in-hr\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg\" class=\"card-post__image\" alt=\"A woman stands in front of the Sage glowline with a black background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg 684w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/06\/Ai-in-HR-infographic-image-768x432.jpg 768w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2026\/06\/Ai-in-HR-infographic-image-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-23T13:19:28+02:00\">June 23, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is AI in HR and how can you use it responsibly?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-76331 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-trends-insights tag-accountants tag-audit tag-bookkeeping tag-business-intelligence tag-business-management tag-profit-loss tag-staying-competitive tag-tax business_type-small-business business_type-medium-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-za\/blog\/accounts-payable-process\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2019\/04\/GettyImages-175138802_super-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2019\/04\/GettyImages-175138802_super-684x384.jpg 684w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2019\/04\/GettyImages-175138802_super-768x585.jpg 768w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2019\/04\/GettyImages-175138802_super-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-04T11:51:14+02:00\">June 4, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is the accounts payable process? Steps, workflow and how to improve it\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-73627 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership tag-business-management tag-employing-people-for-the-first-time tag-hr-payroll tag-trending-topics business_type-small-business business_type-medium-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-za\/blog\/employee-onboarding-process\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-944060494-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-944060494-684x384.jpg 684w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-944060494-768x478.jpg 768w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-944060494-1300x810.jpg 1300w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-14T12:28:58+02:00\">May 14, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">15 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThe ultimate employee onboarding guide\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-76152 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accountants tag-bookkeeping tag-business-management tag-financial-insights tag-making-financial-decisions tag-profit-loss business_type-small-business business_type-medium-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-za\/blog\/accounts-receivable-turnover-ratio-how-to-calculate-it\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-1459190037-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-1459190037-684x384.jpg 684w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-1459190037-768x512.jpg 768w, https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2023\/09\/GettyImages-1459190037-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-01T16:45:51+02:00\">May 1, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAccounts receivable turnover ratio formula: definition, importance, and examples\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Understanding how the SDL employer contribution works is key to staying compliant and unlocking valuable opportunities to grow and upskill your team.<\/p>\n","protected":false},"author":1774,"featured_media":510,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[26],"tags":[166,185,201],"business_type":[3],"lilypad":[],"context":[],"industry":[],"persona":[14,16],"imagine_tag":[53,57,99,354,84],"coauthors":[401],"class_list":["post-74138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-people-leadership","tag-business-management","tag-employee-benefits","tag-hr-payroll","business_type-medium-business"],"sage_meta":{"region":"en-za","author_name":"Yassir Malik","featured_image":"https:\/\/www.sage.com\/en-za\/blog\/wp-content\/uploads\/sites\/9\/2019\/04\/GettyImages-723514223.jpg","imagine_tags":{"53":"Business management","57":"HR and Payroll","99":"HR software","354":"Looking after employees","84":"Midsized business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice South Africa","distributor_original_site_url":"https:\/\/www.sage.com\/en-za\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/posts\/74138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/users\/1774"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/comments?post=74138"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/posts\/74138\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/media\/510"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/media?parent=74138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/categories?post=74138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/tags?post=74138"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/business_type?post=74138"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/lilypad?post=74138"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/context?post=74138"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/industry?post=74138"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/persona?post=74138"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/imagine_tag?post=74138"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-za\/blog\/api\/wp\/v2\/coauthors?post=74138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}