2.2 Withholding of social security and other withholdings
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.
2.2.1 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 read with the Skills Development Levies Act No 9 of 1999 (SDL Act). In
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