Page 7 - Business Studies Grade 12

to drive the skills development
programme, for example, the skills
development officer, and this
negatively impacts on the profits of
the business.
 Laws and Acts are difficult to
monitor and control.
 Some businesses do not support
this government initiative.

1.5 Rights of employees.
 To enrol in skills development programmes.
 To participate in learnership programmes.

1.6 Rights and responsibilities of employers.
 Businesses with a wage bill of more than R500 000 per year have the
responsibility to pay the Skills Development Levy which is 1% of the total
wage bill.
 Employers may claim back 70% of all levies paid on condition that they
submit a Workplace Skills Plan and give evidence that it was carried out.
 Employers may claim a learnership incentive payment for employing
workers who find it difficult to be employed due to lack of skills.

1.7 Compliance with the Skills Development Act.
 Employers who collect Pay As You Earn (PAYE) have to register with a
SETA, that is, if they are eligible to pay the Skills Development Levy.
 Employers with a wage bill of R500 000 per annum have to pay 1% of it to
the relevant SETA.
 Employers are to submit a Workplace Skills Plan and provide evidence that
it was carried out to claim funds from the SETA.
 Employers paying the Skills Development Levy are to register with SARS
(the South African Revenue Authority).
 Certain businesses, for example, Public Benefit Organisations are exempt
from paying levies.

1.8 Actions regarded as fraudulent by the SDA.
 Giving false information in any prescribed document is fraudulent.
 Providing employment services for gain without having been registered as
an employer is fraudulent.
 Promoting skills and development unfairly is against the law.
 Conducting the business of a private employment agency in contravention
of the Skills Development Act is fraudulent.

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