Additional Deduction for Learnership Agreements
Section 12H provides additional deductions to employers for qualifying learnership agreements. These additional deductions are intended as an incentive for employers to train employees in a regulated environment in order to encourage skills development and job creation.
Training contracts qualifying for these deductions are learnership agreements and apprenticeships registered with a SETA. These additional deductions consist of an annual allowance and a completion allowance. Effective from 1 October 2016, the amount of the allowance will depend on the NQF level held by the learner before entering into the learnership agreement.
Download the following for more information on Additional Deductions for Learnership Agreements and the requirements.
LAPD-IntR-IN-2012-20 – Additional Deduction Learnership Allowance