There have been conflicting messages coming from Government Departments in respect of whether the SDL payment break was in fact a payment holiday or only a deferment of payment.
It seems that the matter has now finally been determined by virtue of the Tax Amendment Bill.
It has been confirmed that the concession is a four-month payment holiday effective from 1 May 2020 and employers will not be obligated to repay the levies at a later stage. From the month of May 2020, SDL payment due on 7 June 2020, employers registered for SDL do not have to declare and pay SDL to SARS. This payment holiday is applicable for the four-month period from 1 May 2020 to 31 August 2020. The SDL payment holiday will be automatically provided. The zero amount SDL liability will be defaulted on the EMP201 return for the four-month period.