A taxpayer used the Skills Development Levy (SDL) holiday allowed from May 2019 – Aug 2019. The taxpayer’s EMP201 forms were submitted with zero amounts in the SDL field. However SAGE Payroll did not adjust their system to make provision for that. So when
Author: Cecile Bothe
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
The SDL payment holiday was from May to August 2020 and not from May to August 2019. It is not clear if the relevant payroll was subsequently amended. A revised EMP 501 to reflect the SDL holiday and reduce the SDL debt must be submitted.