Completing And Submitting The WSP and ATR

It is a requirement for all Skills Development Levy (SDL) paying companies to complete a WSP together with an ATR and submit to their SETA to claim the Mandatory Grant. The WSP/ATR must be submitted by the 30th of April of each year.

Actual training costs are not reimbursed via this grant: rather, 20% of the SDL paid is refunded. This grant application is due by 30 April every financial year, and the SETA may not issue an extension for the late submission of this grant. The only instances where the SETA may consider grant extensions are cases of lateness due to force majeur and/or where the firm is a new entity in terms of registration for the SDL and has submitted the grant application within six months of registering as a levy paying entity.

Reporting On Training Implemented

The ATR section require companies to report on the training that has taken place. In order to simplify this reporting process an SDF should keep records of all skills development interventions that took place during the year, recording the topic and the employees who benefited.

Reporting takes place for the period 1 April to 31 March. The submission date for WSP, PIVOTAL and ATR has changed to the 30th of April as from 2014.

Both the ATR and WSP will require the following information:

• The number of employees that were/will be trained in the organisation by job category and race.
• The interventions trained on/planned, including the number of employees to attend these interventions.

Important Notes:

It is a recommendation that the WSP be created in consultation with the training committee and signed off by the committee if the organisation has more than 50 employees. This consultation increases buy-in the organisation is bound to receive from its employees who will be on the receiving end of the WSP.

The penalty for submitting Mandatory Grant Applications late is losing the grant in full. The only exception to this is where a Mandatory Grant Application is submitted within six months of the registration in the case of an employer who has registered for the first time in terms of section 5(1) of the Skills Development Levies (SDL) Act.