Training spend is at least 2% of payroll per annum or the legal minimum as defined by national legislation, whichever is higher

What does this mean?

As a Fair Trade Tourism business you are expected to spend at least 2% of your payroll per annum on training. 
The spend needs to be recorded by the business so that it can clearly be seen what the payroll per annum is as well as the training spend %.
Remember that you can also give a Rand value to the training that you conduct in-house, so this spend on training is not only relevant for money spent on external training.

What do I do?

If the business spends more than R500,000 a year on wages, then it is liable to pay the SDL levy each month.  This can be paid together with your UIF and PAYE contributions on the EMP201 form via eFiling.

In section A1.1 more information was given on the SDL.  You can find a guide to SDL as well as the SDL legislation in the Resource Centre (A1.1)