South Africa does not have a comprehensive social security system or a national healthcare program; consequently, no significant social security taxes are levied. However, from a payroll perspective, there are contributions in the form of SDL and UIF that may be viewed as social security contributions.
2.2.1ÌýÌýÌýÌý Skills Development Levy
The SDL is a compulsory levy scheme for purposes of funding education and training and is regulated by the Skills Development Act No 97 of 1998 (SDA) read with the Skills Development Levies Act No 9 of 1999 (SDL Act). In terms of SDL Act, s 3 the SDL is 1% of the leviable
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