Hi guys. This is my first post on this forum and I'm sure there will be more so here goes.

Me and my partner have a small company and we employ two people. Now my question relates to the liability for paying SDL. Per definition
The Skills Development Levy (SDL) is payable by all employers with an annual payroll of R500 000.00 or greater.
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Now me and my business partner's annual salaries are greater than that amount, while the annual salaries to the rest of the employees are less than that amount. Are we liable to pay SDL since our salaries to ourselves pushes us over that threshold? It seems strange since most small companies that will consist of only owners that have a payroll greater than that amount will then be liable to pay SDL.

If you can just clarify this for me it will be great.