Transcript Document

Welcome to the SARS
Tax Workshop
The purpose of this presentation is merely to provide information in an easily understandable format and is intended
to make the provisions of the legislation more accessible to the layman. The information therefore has no binding
legal effect and the relevant legislation must be consulted in the event of any doubt as to the meaning or application
of any provision.
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Standard Industrial
Classification Code
Registration
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SIC Code Registration
INTRODUCTION
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In order to ensure that the application for registration for SDL is processed, the valid classification SETA/SIC
codes must be completed.
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Where the SETA/SCI classification codes have not been completed on the application for registration; the SDL
payments will not be allocated to the National Skills Fund and the relevant SETA. This will also mean that no
Levy Grant can be paid to the employer by the relevant SETA. Even where an employer apply to be registered
for Employees‘ Tax and UIF purposes only, the SETA/SIC classification codes must be completed.
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These codes are can be obtained from the Quick guide for SDL (AS-SDL-01) which is available on the SARS
website.
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Access the Quick SDL guide through the following path: www.sars.gov.za > Skills Development Levy
(SDL) > AS-SDL01 – Guide for SDL – External.
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SIC Code Registration
Where must the employer register?
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Where an employer is liable to pay the Skills Development levy, the employer must register per EMP 101
(Application for Registration) as an employer with the SARS office in which the employer’s business is
situated and must indicate the jurisdiction of SETA within which the employer must be classified as well as
the applicable SIC code (refer to the annexure attached for the applicable SETA codes).
How does the employer register for SDL purposes if the
employer is already registered for PAYE??
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The employer must have reasonable grounds to believe that the total leviable amount payable to all
employees during the following 12 month period will exceed R500 000.
The employer must submit the required supporting documents.
The employer must register as per EMP 101 (Application for Registration as an employer) with the SARS
office and must indicate the jurisdiction of SETA within which the employer must be classified as well as
the applicable SIC code attached for the applicable SETA codes).
SIC Code Registration
What should the employer do should the employer discover that the allocation of
SETA and /or Chamber SIC codes is in correct?
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Applications for the amendment thereof should be submitted by the relevant
employers directly to SETA under which such employers are currently registered.
Application forms can be obtained from the relevant SETA’s or the Department of
Labour.
Conclusion
For further queries contact Call Centre on
0800 007 277 or visit us at www.sars.gov.za
SARS AT YOUR SERVICE
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