Why SDL Compliance Matters The Skills Development Levy (SDL)  is a mandatory payment by South African employers to fund national skills development. While many see it as a tax, SDL is actually an investment — it unlocks SETA grants, rebates, and B-BBEE Skills Development points  when managed correctly. What are Skills Development Levies (SDL)? Definition : SDL is a levy of 1% of an employer’s total payroll , payable to SARS. Threshold : Employers with an annual payroll exce