Step 1: Identify the Skills Development Levy (SDL) rate. The Skills Development Levy (SDL) is calculated at a rate of 1% of the total remuneration paid to employees. Step 2: Determine the total monthly remuneration for all employees. The question refers to "current salaries of the employees". Since no specific salary figures are provided, we will use the remuneration ceiling from the previous related question (UIF ceiling of R17,712 per employee) as the basis for each employee's salary. There are four employees. $$ \text{Total monthly remuneration} = \text{Number of employees} \times \text{Remuneration per employee} $$ $$ \text{Total monthly remuneration} = 4 \times \text{R}17\,712 $$ $$ \text{Total monthly remuneration} = \text{R}70\,848 $$ Step 3: Calculate the SDL payable. $$ \text{SDL payable} = \text{Total monthly remuneration} \times \text{SDL rate} $$ $$ \text{SDL payable} = \text{R}70\,848 \times 0.01 $$ $$ \text{SDL payable} = \text{R}708.48 $$ This amount matches option d. The final answer is $\boxed{\text{d. R708.48}}$. That's 2 down. 3 left today — send the next one.