Menet Hamel | HR consultant and ODETDP Practitioner | Global Business Solutions | mail me |
The annual Annual Training Report (ATR) and Workplace Skills Plan (WSP) submission deadline is 30 April 2022 however some SETAs have already extended their submission dates. But for most the submission deadline remains at the end of this month. I unpack the importance of Skills Development Levy (SDL) for companies.
Organisations are allocated to SETAs based on the Standard Industrial Classification (SIC) code. This code is usually decided upon by the owners of an organisation at the time of registering the organisation with the Companies and Intellectual Property Commission (CIPC).
Each month, organisations with a total annual payroll of R500,000.00 and more contribute 1% of their payroll in the form of a SDL to South African Revenue Service (SARS), in accordance with legislation. This contribution is reflected on the organisation’s monthly EMP 201 form, which also reflects PAYE and UIF paid.
Why should employers take WSP-ATR requirements?
In order to receive its Mandatory Grant, as well as to access Discretionary Grants, organisations that contribute the SDLs are required to submit an ATR, WSP and/or the Pivotal Training Plan (PTP) as well as the Pivotal Training Report (PTR) to their relevant SETA.
The ATR and/or the PTR provide data relating to the training that was implemented during the previous year while the WSP and/or the PTP provide data relating to the training that is intended to be implemented during the forthcoming year.
Upon submission of the ATR/PTR and WSP/PTP, and provided that they are approved by the SETA, the organisation will receive its Mandatory Grants from the SETA on a quarterly basis.
Do employers need to consult on the skills report being submitted?
An employer with 50 or more employees has to establish a Training Committee and ensure its active participation regarding skills development matters within an organisation.
In the case of an employer who has a recognition agreement with a trade union/s, evidence must be provided that the ATR/PTR and WSP/PTP have been subjected to consultation with the recognised trade union/s and the ATR/PTR and WSP/PTP must be signed off by the labour representative appointed by the recognised trade union.
