Skills Development Levies Act 9 of 1999, as amended
Listed as “Act9”
Official source
Source domain: saqa.org.za
Collected on 6 August 2026
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Payment of levy to SETA and refund
The Act provides for payment of the skills development levy to a SETA and for refunds under section 7.
- Who it is for
- Persons required to pay the levy to a SETA
- How to act on it
- Pay the levy to the relevant SETA and use the refund provisions in section 7; the supplied text does not state the payment or refund procedure.
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7. Payment of levy to SETA and refund
Registration for payment of levy
Persons responsible for paying the skills development levy can register for levy payment under section 5.
- Who it is for
- Employers or other persons responsible for paying the skills development levy
- How to act on it
- Register for payment of the levy under section 5; the supplied text does not state where or how registration is completed.
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5. Registration for payment of levy
Payment of levy to Commissioner and refund
The Act provides for payment of the skills development levy to the Commissioner and for refunds under section 6.
- Who it is for
- Persons required to pay the levy to the Commissioner
- How to act on it
- Pay the levy to the Commissioner and use the refund provisions in section 6; the supplied text does not state the payment or refund procedure.
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6. Payment of levy to Commissioner and refund
Exemptions
The Act provides for exemptions from the skills development levy under section 4.
- Who it is for
- Persons or employers who qualify for an exemption under the Act
- How to act on it
- Use the exemption provisions in section 4; the supplied text does not state the application method or requirements.
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4. Exemptions
5. Registration for payment of levy
Employers liable for the skills development levy can register for payment of the levy under section 5.
- Who it is for
- Employers required to pay the skills development levy
- How to act on it
- Register for payment of the levy as provided in section 5.
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5. Registration for payment of levy
7. Payment of levy to SETA and refund
The Act provides for payment of the skills development levy to a SETA and for refunds under section 7.
- Who it is for
- Employers whose levy is payable to a SETA
- How to act on it
- Pay the levy to the relevant SETA and use the refund provisions in section 7 where applicable.
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7. Payment of levy to SETA and refund
4. Exemptions
The Act provides an exemption framework for persons or employers who qualify under section 4.
- Who it is for
- Persons or employers eligible for an exemption under the Act
- How to act on it
- Use the exemption provisions in section 4.
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4. Exemptions
6. Payment of levy to Commissioner and refund
The Act provides for payment of the skills development levy to the Commissioner and for refunds under section 6.
- Who it is for
- Employers liable to pay the levy to the Commissioner
- How to act on it
- Pay the levy to the Commissioner and use the refund provisions in section 6 where applicable.
Show the line this came from
6. Payment of levy to Commissioner and refund
Key Takeaways
- Skills Development Levies Act 9 of 1999
- Assented to 14 April 1999
- Commencement date 1 September 1999
- Imposition of a skills development levy
- Registration, payment and refund of levies
- Administration by the Director-General and Commissioner
- Exemptions, penalties, inspections and recovery provisions
- South African Qualifications Authority (SAQA)
- South African Revenue Service
- National Skills Authority
- National Skills Fund
- SETA
- Director-General
- Commissioner
- Minister