Small Business Law > Registrations as a New Employer > Skills Development Fund and Levy > Who Does the Skills Development Levy Apply To?
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Who Does the Skills Development Levy Apply To?

The Skills Development Levies Act applies to all employers except:

  • The public service
  • Religious or charity organisations
  • Public entities that get more than 80% of their money from parliament
  • Employers –
    • whose total pay to all its employees is less than R500 000 per year; and
    • who do not have to register the employees with SARS for tax purposes (PAYE)