What is Leviable Amount?

The Leviable amount is defined in the Skills Development Levies Act as meaning the total amount of remuneration payable by an employer to his employees as determined in accordance with the provisions of the Fourth Schedule, regardless of whether the employer is liable to deduct or withhold employees’ tax on the amounts in question.

The Leviable amount is used in the calculation of Skills Development spend on the B-BBEE scorecard. The targets for expenditure of skills for black people and disabled employees is calculated as a percentage of the Leviable amount.

Where can I find the Leviable amount?

• The Skills Development Levy (SDL) figure is found in the monthly EMP201 form submission to SARS.
• The SDL figure represents 1% of the Leviable amount.
• The Leviable amount is the sum of the SDL figures contained in your EMP201 that pertains to your company’s scorecard period x 100.

Example:

            SDL March:    R1000

            SDL April:      R1150

            SDL May:       R1200

Therefore, Leviable amount         = (R1000+ R1150+ R1200) x 100

                                                    = R3250 x 100

Leviable amount:                      = R32 500.00

How do I add Leviable amount to the BEEtoolkit?

The Leviable amount is inputted under the General Information tab on the Blue navigation bar within the Scorecard Calculator function.