Hi there,
If a taxpayer qualifies to pay SDL in say March, April, May, June,... and then retrench some staff and the gross wages per month decreases to less than R30 000 for say 4 months, but then pick up again and at the end of the financial year the total gross wages is only R475 000... what will happen to the SDL? Can they only pay SDL in some months, or if at the end of the tax year it's less than R500 000, then re-submit the emp's to get the SDL paid back? Or does it mean that if you start paying in a financial year, you need to continue for the whole year?