The exact relationship between these parameters depends on the material properties and the wavelength of light being considered.
Skin depth (δ) depends on the frequency of the wave, the material's conductivity, and the material's permeability. Transmittance depends on the film's thickness, its optical properties (absorption and reflection coefficients), and the wavelength of the incident light.
If the film's thickness is smaller than the skin depth for a particular wavelength, the film is more likely to be transparent for that wavelength, allowing a greater percentage of light to be transmitted. As the thickness increases, the transmittance decreases due to increased absorption and reflection.