WSP, ATR and SETA deadlines for South African training providers and employers

Two clocks run every year for a levy-paying employer or training provider: the monthly Skills Development Levy paid to SARS with PAYE, and the annual Workplace Skills Plan and Annual Training Report submitted to the employer's SETA by 30 April. A separate five-year clock applies to a training provider's QCTO accreditation.

Reviewed by TefCo Compliance Research — last verified 15 September 2026.

In short

WSP and ATR submissions for the 2026/27 cycle close on 30 April 2026 across the SETAs — HWSETA, PSETA and ETDP SETA all confirm this date, and SETAs state no extensions are granted after the deadline.
SDL is 1% of an employer's leviable payroll, paid monthly to SARS via EMP201 alongside PAYE and UIF, due within 7 days of month end.
Employers with a projected annual payroll of R500,000 or less are not liable to register for or pay SDL.
QCTO accreditation of a skills development provider is valid for five years from the date granted.

The 30 April WSP/ATR deadline

Levy-paying employers submit a Workplace Skills Plan (WSP) and Annual Training Report (ATR) to their SETA each year to remain eligible for the Mandatory Grant, worth a refund of a portion of the SDL paid. For the 2026/27 cycle, HWSETA, PSETA and ETDP SETA have each confirmed a closing date of 30 April 2026, with SETAs stating that late, incomplete or inaccurate submissions will not be accepted and no extensions are granted after the deadline.

Some SETAs allow an extension request, but only if submitted well before the deadline — PSETA required extension requests by 31 March 2026, and ETDP SETA's process allows a request for extension to 30 May 2026 only if it reaches the SETA by 31 March 2026. These cut-off dates are set by each SETA individually, so confirm the current-year date with your own SETA rather than assuming it matches another SETA's notice.

The annual training compliance cycle
Obligation	Timing	Source
Skills Development Levy payment	Monthly, with EMP201, within 7 days of month end	SARS — Skills Development Levy; EMP201 guidance
WSP/ATR submission	By 30 April each year	HWSETA, PSETA and ETDP SETA 2026/27 notices
Extension request (where a SETA allows one)	Typically by 31 March, before the deadline	PSETA and ETDP SETA circulars
QCTO accreditation renewal	Every 5 years from the date accreditation was granted	QCTO — Criteria and Guidelines on Accreditation of SDPs

Skills Development Levy: who pays and how much

An employer becomes liable to register for SDL once it expects its total salary bill to exceed R500,000 over the next 12 months. The levy is 1% of the leviable payroll amount, declared and paid monthly on the EMP201 alongside PAYE and UIF, due within 7 days after the end of each month (or the last business day before, if the 7th falls on a weekend or public holiday).

SARS lists specific exemptions from SDL, including national and provincial public service employers, certain public entities funded mainly through Parliament, municipalities with a Minister-issued exemption certificate, and PBOs exempt under section 10 of the Income Tax Act 58 of 1962 that hold a Tax Exemption Unit exemption letter and carry on only specified public benefit activities.

Missing the 30 April WSP/ATR deadline does not stop the obligation to keep paying SDL — it forfeits the Mandatory Grant claim for that levy year, which several SETAs describe as a full-year loss with no extension available once the deadline has passed.

QCTO accreditation is a five-year cycle

A skills development provider (SDP) offering occupational qualifications, old trades, NATED N4–N6 programmes, historically registered qualifications or skills programmes under the Occupational Qualifications Sub-Framework must hold QCTO accreditation. Accreditation is valid for five years from the date QCTO grants it, or until QCTO withdraws it for non-compliance with the accreditation policy, whichever comes first.

Accreditation covers two parts that must both be in place before it is issued: institutional compliance (legal entity status, tax clearance, financial sustainability, occupational health and safety, and appropriately qualified staff) and programme delivery readiness.

Frequently asked

Is the 30 April WSP/ATR deadline the same for every SETA?

The available 2026/27 notices from HWSETA, PSETA and ETDP SETA all confirm 30 April 2026. Confirm the current date with your own SETA, since each SETA issues its own annual notice and could, in principle, set a different date.

Does an employer below the R500,000 payroll threshold still need to submit a WSP/ATR?

Non-levy-paying and small-levy organisations can still submit using the small-levy or non-levy form referenced in SETA WSPR notices, but confirm with the relevant SETA whether this is required or optional for your organisation's size.

How often must a skills development provider report learner enrolments to QCTO?

Accredited SDPs must submit learner enrolment details for full and part occupational qualifications within 21 days of implementing the curriculum, and within 5 days of implementation for skills programmes.

Sources

TefCo Corporate Compliance (Pty) Ltd is a compliance management platform, not a legal, tax or advisory firm. This guide is general information, not advice. Fees, dates and thresholds change — confirm current figures with the regulator before you rely on them.