Q: What is the SDL Payment Holiday?
A: From the month of May 2020, which is due on or before 7 June, employers registered for SDL do not have to declare and pay SDL to SARS.
This payment holiday is applicable for the four month period beginning from 1 May 2020 to 31 August 2020
Q: How do I qualify for the SDL Payment Holiday?
A: All employers who are registered for SDL automatically qualify for the SDL Payment Holiday.
Q: How do I claim the SDL Payment Holiday?
A: 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 from May to August 2020. In other words, the SDL exemption is effective from the tax periods from May 2020 to August 2020 (4 months). The first exemption is applicable to the EMP201 return for May 2020, which is due to SARS by 7th June. The tax period April 2020, for which the return and payment is due 7 May 2020, the existing rules applies – SDL must be calculated, declared on the EMP201 and paid by the employer.
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