Here are some reasons to consider hosting
LEARNERSHIPS
within your organisation:
Mandatory,
Discretionary and
Pivotal Grants
Section 12H rebates
& Employment Tax
Incentive
For approx. R600
p/m, or FREE if
your learner is
disabled
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1
2
Organisations may claim
points towards the Skills
Development portion of
the scorecard.
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D
BENEFITS OF LEARNERSHIPS TO CLIENTS: A CASE STUDY
Company A: 


is a SETA registered levy payer.
has an Income of R1 000 000.00 per annum (currently paying around R260 000.00 Income Tax to SARS)
employs 10 Previously Disadvantaged Individuals on a Learnership (4 learners being Disabled).
Furthermore, Company A: 

pays the learner a monthly stipend of R 5 000.00 per month.
pays a Training Service Provider R43 000.00 per learner to facilitate and project manage the learnership
Company A is then able to claim the following:
Type
Cash
Incentive
Discretionary Grant for
Learnerships from
respective SETA (may vary
with different SETA’s)
(per learner)
Non Disabled
Up to
R 30 000.00
Disabled
Up to
R 30 000.00
Total Claimable
(for 10 learners)
R300 000.00
R 760 000.00
R 30 000.00
(per annum on
commencement)
Rebate
R 50 000.00
(per annum on
commencement)
R 180 000.00 (on
commencement
for 6 non-disabled)
R 180 000.00 (on
completion for 6
non-disabled)
Income Tax Rebate
(per learner)
R 30 000.00
(per annum on
completion)
R 50 000.00
(per annum on
completion)
R200 000.00 (on
commencement
for 4 disabled)
R200 000.00 (on
completion for 4
disabled)
Rebate
Employment Tax Incentive
(per learner)
Total Claims Available
(per learner)
R 6 000.00
(per annum)
R 6 000.00
(per annum)
R 60 000.00
R 96 000.00
R 136 000.00
R 740 000.00
Company A is also able to claim the following on their BEE scorecard per learner:
R 43 000.00 x R1.35
R 60 000.00
R 103 000.00
For using SHA as a provider, as we are a Level 1 BEE contributor
Learner stipend per annum
For other learner costs (desk, computer, etc)
R 206 000.00
Rands claimable for BEE Skills Development Spend
So, if you look at the total cost of the learnership
(training provider cost + stipend cost)
Less the Total Claims Available
You have a resource for this amount per month:
Non Disabled
R 103 000.00
Disabled
R 103 000.00
R 96 000.00
R 7 000.00
(or R584 per month)
R 136 000.00
- R 33 000.00
(free resource per
month)
(In addition to the BEE points that can be claimed)
CONTACT US … and we can explain this process further.
031 201 3301 (Durban and Cape Town)
011 678 2144 (Johannesburg)
e-mail: [email protected]
website: www.sh-a.co.za