Our Labour Specialist Provides Insights
Skills Development Levy (SDL) in South Africa: A Practical Business Guide
Martilize van Kradenburg
Martilize holds a BA Honors (Psych.) and is the Principal Partner at LabourExcel for Durbanville. With more than 15 years’ experience in Human Resources, Martilize puts the “human” in Human Resources by guiding Employers to follow a “human approach” whilst maintaining professionalism and discipline. Martilize has two little girls and loves movie nights, especially if it is a true crime or a docuseries.
Author: Martilize van Kradenburg
Martilize holds a BA Honors (Psych.) and is the Principal Partner at LabourExcel for Durbanville. With more than 15 years’ experience in Human Resources, Martilize puts the “human” in Human Resources by guiding Employers to follow a “human approach” whilst maintaining professionalism and discipline. Martilize has two little girls and loves movie nights, especially if it is a true crime or a docuseries.
South Africa’s Skills Development Levy (SDL) is more than just another compliance tick-box – it’s a tool for building a stronger workforce. Established under the Skills Development Act 97 of 1998 and the Skills Development Levies Act 9 of 1999, the SDL framework was created to improve skills and productivity in the national workforce. In simple terms, most businesses above a certain size must contribute a small percentage of their payroll to skills development. In return, those funds are channeled into training grants and programs that companies can benefit from. This guide explains the legal basics of SDL, recent updates, how to comply in practice, and how your business can reap financial and strategic rewards from doing so.
Article Content
Legal Framework: Skills Development Act and SDL Basics
- Who must pay the levy? Any employer with a payroll exceeding R500,000 per year (approximately R41,000 per month) is required to register and pay SDL. In other words, if you expect your total salaries to be more than R500k over the next 12 months, your business becomes liable for SDL. Very small businesses (payroll below this threshold) and certain institutions (like public service, non-profits with sole public benefit activities, etc.) are exempt. This threshold was increased from a previous R250,000 to R500,000 in 2005 to reduce the burden on small businesses.
- How much is the levy? The levy is 1% of your total payroll (the “leviable amount”) paid each month. “Payroll” includes all remuneration: wages, salaries, overtime, leave pay, bonuses, commissions and so on. Importantly, this 1% cannot be deducted from employees’ wages – it’s an employer contribution borne by the company. For example, if your company’s payroll is R1 million per year, you must pay R10,000 per year (1%) towards SDL, on top of normal salaries.
- Registration and payment: Businesses that meet the criteria must register with SARS (South African Revenue Service) for SDL, usually at the same time as registering for PAYE tax. SDL is reported and paid via the Monthly Employer Declaration (EMP201) together with PAYE and UIF. Payments are due by the 7th day of each month for the previous month The Skills Development Act set up structures and strategies to develop skills across national, sector, and workplace levels. It created the framework for Sector Education and Training Authorities (SETAs) and funding mechanisms to drive training. The Skills Development Levies Act then introduced a levy on employers to finance these initiatives. Here are the key legal points:. SARS administers collection of the levy, while the Department of Higher Education & Training oversees the skills funding program. Non-payment or late payment can attract interest and penalties – employers who don’t pay on time will be liable for interest and fines as provided by Sections 11 and 12 of the SDL Act. In practice, this means missing a monthly SDL payment is not only a compliance issue but will also cost extra in penalties.
Recent Amendments and Updates to SDL
South Africa’s skills development legislation has evolved since its inception to stay effective and relevant. Business owners should be aware of a few notable updates:
- Threshold and Rate Changes: The SDL rate has remained at 1% since 2001 (after starting at 0.5% in 2000). However, as noted, the payroll threshold for liability was raised to R500,000 in 2005 to ease the load on very small businesses. This means more small enterprises are exempt now than when the law first started.
- Administrative Adjustments: In 2017, technical amendments were made to the SDL Act via the Taxation Laws Amendment Act. For example, Section 3 of the SDL Act was updated in 2017 to align the SDL calculation with changes in tax law. While such changes don’t affect the 1% rate, they clarified details (like how directors’ deemed remuneration is handled) to ensure the levy is calculated on actual payroll figures. These technical tweaks ensure the SDL system remains fair and unambiguous.
- COVID-19 Relief: During the COVID-19 pandemic, government introduced a temporary SDL payment holiday as relief for businesses. From 1 May 2020 to 31 August 2020, employers did not have to pay the SDL. This four-month break was aimed at helping companies with cash flow in a crisis. Normal levy payments resumed after that period. While this was a once-off measure, it’s a reminder that authorities can adjust SDL obligations in exceptional circumstances.
- Proposed Grant Reforms: In early 2023, the Department of Higher Education published draft SETA Grant Regulations proposing changes to how levy grants are allocated. Key proposals included introducing a Workplace Based Learning Programme (WBL) Grant (up to 15% of levy) to incentivize companies to host interns, apprentices and learners, and adjusting Discretionary Grants to a maximum of 34% (with specific portions for high-priority skills programs). A possible extension of the annual submission deadline from 30 April to 30 June was also floated . As of the time of writing, these changes were still in draft. Businesses should keep an eye on the Government Gazette or Department announcements for updates, as new regulations could come into effect, altering how and when you claim your grants.
In summary, the core SDL framework is stable (1% of payroll, R500k threshold), but the details of claiming grants and certain definitions have been refined over time. Staying informed through official channels or consulting a labour law expert ensures your business adapts to any new rules.
Need a Labour Lawyer in South Africa?
Practical Implementation: Compliance Steps for Businesses
Understanding the law is one thing – implementing it in your business is another. Fortunately, SDL compliance can be broken down into a few practical steps. Here’s how a typical South African business should manage the Skills Development Levy and associated processes:
- Register for SDL (if required): When your business is formed or as it grows, determine if you will exceed the R500k annual payroll threshold. If yes, register with SARS for SDL. This is often done alongside your PAYE/UIF registration. Ensure that during registration you indicate the correct SETA for your industry (based on your Standard Industrial Classification code). Being classified under the right SETA is important – it means your levies will go to the training authority relevant to your sector, making it easier to access industry-specific grants. For example, a manufacturing company should be registered under the Manufacturing and Engineering SETA (merSETA), not under a wrong category like Finance, to avoid complications in claiming funds.
- Budget for the 1% Levy: Treat the SDL like any other payroll tax obligation. Each month, calculate 1% of total remuneration paid. You will include this amount in your EMP201 return to SARS. Pay the levy by the 7th of the following month to avoid penalties. It’s wise to integrate this into your payroll system so that SDL is accrued automatically with each salary run. Remember, this is the company’s contribution – do not deduct it from employees’ salaries. For instance, if an employee earns R20,000 in a month, you pay an extra R200 for SDL; the employee still gets their full pay.
- Keep Training Records and Identify Skills Needs: To maximize benefits (explained in the next section), start tracking the training and development activities in your business. Identify what skills your employees need and what training would help close those gaps. This forms the basis of your Workplace Skills Plan (WSP) – essentially a plan of action for training in the coming year – and your Annual Training Report (ATR) – a report of training completed in the past year. Even if you haven’t formally engaged with a SETA yet, internally noting training activities (courses, workshops, on-the-job training, etc.) will make it easier to compile these reports later. Engage with managers and staff about their training needs; if you have 50 or more employees, you are required to establish a Training Committee to consult on training plans, ensuring that both management and employee representatives (and any unions, if present) have input into the WSP.
- Appoint a Skills Development Facilitator (SDF): Many companies find it helpful to designate an SDF – this can be an internal HR staff member or an external consultant. The SDF’s role is to liaise with the SETA, compile the WSP and ATR, and handle grant applications. In some cases, external specialists like labour consultants or industry bodies offer services to manage this paperwork and process on your behalf. For example, organisations like NEASA or LabourExcel have skilled facilitators who help companies plan training, prepare WSP/ATR submissions, and communicate with the SETA. Having an expert guide you can significantly reduce the administrative burden and ensure you don’t miss out on grants due to technical errors.
- Submit the WSP and ATR annually: Each SETA opens a window (usually early in the calendar year) for employers to submit their Workplace Skills Plan and Annual Training Report. The general deadline is 30 April each year for submissions covering the previous training year and plans for the next year. Mark this on your compliance calendar. By submitting these on time (and meeting any specific SETA requirements), you become eligible for a Mandatory Grant refund (explained below). Note that if your company is unionized, you’ll need to consult with the union on the training plan and get their sign-off as part of the submission. Once submitted, the SETA will review and approve if everything is in order, and then process grant payments quarterly or as scheduled.
- Implement training as planned: It’s not enough to file a plan – you need to carry out the training activities you committed to. SETAs do verify that companies actually conduct the training for which they claim grants. In fact, if a company doesn’t implement the training programmes in its WSP, it won’t receive the grant reimbursements. So, ensure that throughout the year you are delivering the workshops, courses, or other upskilling initiatives you planned (or validly adjusting the plan with the SETA if needed). Keep proof of training (attendance registers, invoices, certificates) as you will report these in your ATR.
By following these steps, SDL compliance becomes part of your annual business cycle. Many companies align their skills planning with their financial year or performance review cycle, to identify training needs and budget for them alongside other business goals. The key is to treat skills development as an investment – one that the government is partially funding through the SDL mechanism – rather than as just a tax.
Financial and Strategic Benefits of SDL Compliance
Complying with the Skills Development Levy requirements isn’t just about avoiding penalties – it holds tangible benefits for businesses. When you actively engage with the SDL system, you can recover a large portion of your contributions and gain value-adding perks:
- Monetary Grants for Training: The SDL scheme allows companies to claim back a significant part of the 1% levy, provided you meet the criteria. Currently, firms that submit their WSP and ATR on time and meet the quality requirements qualify for a Mandatory Grant equal to 20% of the levy they paid. This is essentially a refund of 20% of your annual SDL, rewarding you for planning and reporting on training. In addition, companies can apply for Discretionary Grants from their SETA to fund specific training initiatives aligned with scarce or critical skills in the industry. Discretionary grants make up as much as 49.5% of the levies (nationwide, on average) and are allocated at the SETA’s discretion to worthwhile training projects. If your training initiatives align with what the SETA wants to promote (for example, apprenticeships, learnerships, or internships in your sector), you could get a substantial grant. In total, a diligent employer can reclaim up to about 70% of the SDL paid (20% + 50% ±) through mandatory and discretionary grants. For instance: A company that paid R100,000 in levies over the year might get R20,000 back via the mandatory grant, and could potentially secure up to R50,000 in discretionary funding for a big training program – a total of R70k returned to boost its skills development efforts. That’s money you can put directly into staff training courses, bursaries, apprenticeships, or other development programs.
- Access to Funded Training Programs: Beyond the money refunded to you, SETAs also use the levy pool to run industry-wide training initiatives. By being compliant and active with your SETA, you may gain access to these programs. For example, some SETAs offer free or subsidized training courses to member companies or place unemployed trainees with companies at little to no cost to the employer (the SETA covers stipends). If you engage, your business could host learners or interns funded by the SETA, giving you extra hands and a chance to train potential future employees at minimal expense. Each sector has its opportunities – in manufacturing, a SETA like merSETA might fund apprenticeship programs (one such grant can be over R200,000 for a single apprentice), while in IT or finance, there may be funded internships or learnerships that supply you with talent and cover their training costs. These opportunities often fly under the radar if you’re not plugged into the system.
- Improved B-BBEE Score: Skills development is a priority element on the Broad-Based Black Economic Empowerment (B-BBEE) scorecard. Companies are encouraged to spend a certain percentage of their payroll on training Black employees and to participate in learnerships or apprenticeships. If you don’t meet the minimum target for skills development, your B-BBEE rating can drop by one level. Conversely, if you do invest in training (and SDL is essentially a built-in way to do so), you earn valuable B-BBEE points. Submitting your WSP/ATR is actually a prerequisite to claim those points – a company that fails to submit these will score zero for the skills development element on the B-BBEE scorecard. Thus, by complying with SDL and utilizing the funds for training, you not only reclaim money but also enhance your B-BBEE compliance, which can improve your competitiveness for contracts and partnerships in South Africa.
- Addressing Skills Gaps and Productivity: Participating in the SDL scheme forces a business to think critically about its skills needs each year. By identifying skills gaps and investing in employee development, you end up with a more capable and versatile team. Over time, this yields a more productive workforce and improved business performance. Employees who receive training tend to be more competent and confident in their roles, which can lead to efficiency gains. For example, training your sales staff in new product knowledge could lead to improved sales, while technical training for production staff can increase output and quality – resulting in satisfied customers and a better bottom line. In short, developing your employees’ skills is directly linked to innovation, higher service quality, and the ability to adapt to market changes. These are competitive advantages that far outweigh the cost of the 1% levy.
- Employee Morale and Retention: Companies that invest in their people’s growth often enjoy better staff morale and retention. Providing learning opportunities shows employees that the company cares about their career progression, which can boost loyalty. Staff are likely to stay longer with an employer that offers development, reducing turnover costs. Additionally, as employees gain new qualifications or skills (often with the help of SDL-funded programs), they become eligible for promotions and take on larger responsibilities. This creates a positive cycle: motivated employees perform better and drive the company forward. From a broader perspective, you’re also contributing to upskilling the nation’s workforce – which aligns with the whole purpose of the SDL initiative and can be a point of pride in your corporate social responsibility efforts.
- Tax Incentives for Learnerships: As a bonus, South African tax law offers further incentives for skills development. If your company implements registered learnerships (formal training contracts with an educational outcome), you can qualify for additional tax deductions (allowances) per learner, under Section 12H of the Income Tax Act. These allowances can substantially reduce your taxable income, effectively reimbursing you for stipends or training costs through lower tax. This is separate from SDL but works hand-in-hand with it – for example, you might use a discretionary grant to run a learnership and then also claim a tax deduction for that learnership. The combined effect makes investing in employee training extremely cost-effective when leveraged fully.
In summary, SDL compliance is a win-win: the government uses your contributions to build a skilled workforce, and it gives your business multiple avenues to benefit financially and operationally from those contributions. By being proactive – claiming your grants, utilizing training funds, and aligning training with your business strategy – you essentially turn what could be a pure tax into an investment with returns. Many companies that initially saw SDL as just an extra expense have later found that once they engage with their SETA, they get significant value back, often well exceeding the amounts they contributed. The key is to take advantage of the system that’s designed to support your training goals.
Subscribe to Our Newsletter and Remain Up to Date with Labour Law
Industries and Businesses That Benefit the Most
All levy-paying employers can benefit from the SDL system, but certain types of businesses tend to leverage it more effectively:
- Large and Medium Enterprises: Bigger companies (with larger payrolls) naturally contribute more in absolute Rand terms, and thus have more to reclaim. They also typically have dedicated HR or training departments to manage compliance. For instance, a manufacturing firm with 500 employees paying millions in levies will be highly motivated to claim back that money by running extensive training programs. These organizations often have the capacity to implement learnerships, apprenticeships, and attend to the paperwork, so they reap sizeable grants. In contrast, a small business just over the R500k threshold (say 10 employees) might only pay a few thousand Rand in SDL per year. While they can still benefit (every bit counts), the returns are more modest. Thus, SDL’s impact is felt more strongly by medium-to-large employers who invest in structured training.
- Industries with High Skills Needs: Sectors facing skills shortages or requiring continuous upskilling tend to engage deeply with the SDL grants. Manufacturing, engineering, construction, and mining companies often run apprenticeship and artisan training programs funded through their SETAs – this addresses the scarce technical skills needed in these fields. As noted by skills development facilitators, merSETA (Manufacturing, Engineering and Related Services SETA) sees heavy participation because of the big demand for training in that sector. Similarly, finance and banking (via BANKSETA), information technology (via MICTSETA), healthcare, hospitality, and others have sector-specific initiatives. If your industry is rapidly evolving or has critical skills gaps, the SDL grants are a major resource to keep your workforce competent. Businesses in these sectors that align training with industry priorities can unlock generous discretionary grants (for example, funding for certified courses on new technologies in IT, or hospitality management training in tourism).
- Businesses Pursuing B-BBEE Compliance: Companies that actively work on their B-BBEE scores (common in sectors like professional services, finance, and any enterprise dealing with government or corporate supply chains) stand to benefit from SDL. The SDL-funded training provides a straightforward way to meet B-BBEE skills development targets without fully bearing the cost. For such companies, it’s not just about the grant refunds but also the leverage to achieve compliance goals. In effect, the SDL scheme subsidizes their B-BBEE efforts – the company spends on training (getting money back from SETA where possible) and in doing so also earns B-BBEE points, killing two birds with one stone.
- Export and Global Companies: Firms that compete internationally (like in manufacturing or services) often need to maintain high productivity and innovation. These companies benefit by using SDL to continuously upskill employees, keeping them competitive globally. Many multinational companies in South Africa take SDL compliance very seriously, treating the WSP as part of their annual HR strategy review.
That said, every levy-paying employer – regardless of industry or size – has the opportunity to benefit. Even a small accounting firm or retail business can use SDL funds to send staff on accredited courses or to facilitate internships, improving their service quality over time. The key differentiator is awareness and execution: businesses that know about the grants and make the effort to claim them will benefit; those who ignore SDL beyond just paying it will effectively leave money on the table.
Common Compliance Challenges (Pain Points)
Despite the benefits, many businesses struggle with aspects of SDL compliance and skills development. Some common pain points include:
- Lack of Awareness or Understanding: A lot of employers simply “pay the 1% tax” and don’t realize they can recoup funds or how to go about it. There’s a general lack of knowledge around the SDL process in some companies. The legislation and SETA procedures can be jargon-heavy, which intimidates small business owners or HR managers who are new to it. This can lead to missed deadlines or failure to claim grants that the company actually qualifies for.
- Administrative Burden: Preparing a Workplace Skills Plan and Annual Training Report requires collecting data on your workforce, planning training interventions, and then reporting on them with supporting evidence. For firms without dedicated HR staff, this can be time-consuming. The SETA online submission systems, while improving, can be cumbersome or prone to technical issues, adding to frustration. Each SETA might have slightly different templates or requirements, especially regarding discretionary grant applications, which means a company operating across multiple sectors could juggle different rules. Documentation needs (like proof of consultation with employees/unions, certificates from training, etc.) can also trip up employers who didn’t keep good records.
- Aligning with SETA Priorities: Discretionary grants are not guaranteed – a frequent complaint is that a company’s application for funding gets rejected because it didn’t meet the criteria or wasn’t in the SETA’s focus areas. Employers may feel it’s uncertain or outside their control whether they’ll get the extra funding, which can discourage them from trying. Essentially, if your training needs don’t obviously align with the SETA’s defined “scarce skills” or initiatives, you might perceive the process as not worth the effort. However, this can often be overcome with better alignment and communication (see strategies below).
- Timing and Cash Flow: The SDL must be paid regardless of whether you immediately get a benefit. Smaller businesses might find it difficult to allocate budget for training upfront and then wait for reimbursement via grants. Mandatory grants are paid quarterly after approval, which helps, but discretionary grants might be paid on completion of a programme or at set milestones. This lag can be a challenge, especially if the training is costly. Additionally, the time window for submissions (generally by 30 April) can sneak up quickly after the end of a financial year when companies are busy with other reporting, causing some to miss the deadline and forfeit that year’s grants.
- Skills Implementation vs. Business Needs: Another challenge is integrating the training plan with actual business operations. It’s one thing to put together a WSP to satisfy the SETA, but another to actually send employees to training without disrupting work or to find quality training providers. Businesses sometimes struggle to identify relevant training that both meets SETA criteria and genuinely adds value to the company. If not carefully managed, training could be seen as a checkbox activity just to reclaim the levy, rather than something that addresses real performance issues. This mindset can limit the long-term benefits and make the whole process feel like a burden rather than an opportunity.
Strategies to Maximize SDL Benefits and Overcome Challenges
To ensure your business gets the most out of the Skills Development Levy system, consider these practical strategies:
- Educate and Get Buy-In: Start by educating the key people in your business about how SDL works. When management and HR understand that potentially up to 70% of the levy can be reclaimed, they are more likely to support investing time and resources into compliance. Treat SDL planning as part of your business strategy, not just a regulatory task. This top-down buy-in is crucial, especially in medium to large firms where department heads need to release employees for training or provide input on skills needs.
- Use Expert Help: If the process feels daunting, don’t hesitate to bring in expertise. Many companies successfully use external Skills Development Facilitators or consultants for this. These experts are familiar with each SETA’s systems and can guide you through filling out the WSP/ATR, meeting requirements, and even writing discretionary grant motivations that tick the right boxes. For example, Labour law and HR consultancies like LabourExcel provide end-to-end skills development compliance services – from liaising with SETAs and compiling reports to ensuring training plans align with legal requirements. Their experience can save you a lot of headache and increase your success rate in claiming grants. If you prefer to keep it in-house, invest in training an internal HR staff member on SDL regulations (there are short courses for SDF certification) so they become your in-house expert.
- Plan Training Around Business Goals: Rather than coming up with training activities in a vacuum, link your WSP to your real business goals and pain points. For instance, if you’re introducing new machinery in a factory, plan for staff to be trained on it – this can be part of your WSP and potentially funded by the SETA. If customer service is a weakness, schedule customer service workshops. By aligning training with operational needs, you ensure that the time and money spent have tangible benefits for your company (improved productivity, quality, etc.), making it a worthwhile exercise beyond just reclaiming the levy. It also makes it easier to get internal buy-in for training initiatives because they address known issues or growth plans.
- Keep Organized Records: Good record-keeping is half the battle in compliance. Maintain a training file (physical or digital) with all relevant documents: attendance registers, employee certifications, invoices from training providers, etc. Document any internal training sessions too (even if informal, note date, topic, attendees). This will feed directly into your Annual Training Report and provide evidence if the SETA audits your submission. Having organized records means assembling the ATR is straightforward and you won’t be scrambling at the last minute to find proof that training occurred. It also helps in evaluating what training worked well and what might be needed next – effectively creating a feedback loop for continuous development.
- Meet Deadlines and Requirements Proactively: Mark the 30 April (or applicable) deadline for WSP/ATR submission prominently and start the process early. Many successful companies begin preparing their next WSP in February or March each year. This lead time allows for proper consultation (with employees or unions) and management approval. If your SETA has online submission, aim to submit a week or two before the deadline in case of any technical glitches (servers can get busy on the last day). Also, stay updated on any communications from your SETA – they often send reminders, guidelines, and sometimes even training on how to submit. By being proactive, you avoid the common pitfall of rushed or incomplete submissions that could be rejected. As one specialist advises, “keep up-to-date with the requirements of the various SETAs as this can vary quite significantly” – know what format they want the data in, what forms need signing, etc., ahead of time.
- Leverage All Available Funding: Don’t stop at the mandatory 20% grant. Look into discretionary grants and other funding windows your SETA offers. Many SETAs have funding rounds for pivotal skills programs, graduate internships, rural initiatives, etc. Even if it’s competitive, it costs little to apply, especially if you already have your WSP/ATR done. If you miss out one year, ask for feedback and try again the next – you’ll increase your chances as you learn what the SETA is looking for. Also consider consortium applications or industry bodies: sometimes companies in the same industry band together or work through an industry association to apply for larger discretionary projects (for example, a group of small companies collectively hosting a training program). This can be effective if you individually are too small to run a big program. Additionally, remember the learnership tax incentive and other external training subsidies (like youth employment incentives) – combine these with SDL grants to reduce costs significantly. Essentially, be aggressive in claiming every benefit available for training – it’s your money coming back to you.
- Monitor and Adapt: Finally, treat skills development like an ongoing program, not a once-a-year task. After implementing training, assess its impact. Did employees improve? Do you see results in performance? Use this to refine your next WSP – maybe certain training was very effective and you want to do more, or some was less useful and you’ll try a different approach. Keep an eye on changes in your industry’s skills demands (SETAs regularly publish Sector Skills Plans – worth reading for insight). Also monitor any legislative changes or new incentives in the skills development arena.
For example, if the proposed grant regulation changes come into effect, adjust your strategy to take advantage of the new grants or deadlines. By staying adaptable, you ensure your company continues to derive maximum value from the SDL system year after year.
Closing Remarks on SDL
The Skills Development Levy and the Skills Development Act shouldn’t be seen as burdensome red tape. Instead, they form a proactive framework for South African businesses to invest in their most valuable asset – their people – with substantial support from government. By understanding the legal requirements and taking advantage of the grants and incentives on offer, your business can turn compliance into opportunity. You’ll not only recover much of the money you put in, but also build a more skilled, competitive, and motivated workforce. From registering with the correct SETA and paying that 1% levy, to submitting your training plans and reaping the rewards in grants and tax breaks, each step is a chance to strengthen your company. Remember that skills development is a journey, not a destination: as your business evolves, so will your training needs. Keeping up with SDL compliance ensures you stay ahead of the curve and continue to grow with the support of national skills funding. If you need guidance or support at any stage, don’t hesitate to reach out to experts like LabourExcel – with our proven expertise in employment law and HR development, we can help you navigate the process smoothly and strategically. Embrace the SDL system as a partner in your business growth, and you’ll soon see the dividends in both your people and your profits.