Section 12H of the Income Tax Act gives South African employers an additional tax deduction for registered learnership agreements, on registration and on completion. Combined with SETA grants, Employment Tax Incentive (where eligible) and B-BBEE Skills Development points, a well-run learnership programme can substantially offset its own cost.
What employers need in place
- A learnership registered with the relevant SETA or QCTO
- A signed learnership agreement for each learner
- Proper records of attendance, assessment and completion
- Guidance from your tax adviser on current allowance amounts and qualifying rules
How Usured helps
Usured Academy runs accredited learnership delivery across sectors — facilitation, Portfolio of Evidence management and reporting — so host employers can focus on their business. Speak to your tax adviser about claims; we handle the programme.