Tax Rebates

Learnership Tax Rebates and the benefit to companies explained in simple, easy to understand language.

In addition to claiming learnership grants from your SETA, you can also claim a tax incentive when you register a learnership agreement with your SETA.

Learnership tax incentive was introduced to:

  • Encourage skills development
  • Job creation
  • Providing an additional tax deduction for formal SETA registered training programmes

Types of deduction

Two types of deductions are available, namely:

  1. Annual allowance: to which the employer is entitled in any year of assessment in which a learner is a party to a registered learnership agreement.
  2. Completion allowance: during any year of assessment in which the learner successfully completes the learnership.
Qualification New Old
Person without disability NQF 1 – 6 R 40 000 R 30 000
NQF 7 – 10 R 20 000 R 30 000
Person with disability NQF 1 – 6 R 60 000 R 50 000
NQF 7 – 10 R 50 000 R 50 000

 

Terms and conditions do apply. Contact us for further information.