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Learnership Induction Presentation 

Tax incentives for Learnerships


Government has announced the gazettal of the tax incentives for training. The deductions are intended to incentivise training and offer major positive benefits to employers.

The good news is that the incentives apply both to the new learnerships as well as to apprenticeship training where formal contracts are entered into and registered with the relevant seta.

Companies can claim the following deductions dependent on whether the learners are current employees or new entrants:
Learnership or apprenticeship: Current employee(so-called 18(1) learners) - 70% of the learner's annual wages up to a maximum deduction of R17 500.
Learnerships or apprenticeship entry: New Entrant (an unemployed person - so-called 18(2) learners) - 100% of the learner allowances up to a maximum deduction of R25 000.
Successful completion of learnership/apprenticeship: Current employee - 100% of annual wage up to a maximum deduction of R25 000.
Successful completion of learnerships/apprenticeship: New Entrant - 100% of annual wage up to a maximum deduction of R25 000.
If the learnership is a multi-year, multi-level programme, the companies can claim for every successfully completed phase of the learnership.

The amendment is applicable to any learnership or apprenticeship agreement signed on or after 1 October 2001.

It is hoped that these incentives, together with substantial discretionary grants can be accessed from the merSETA, will encourage companies to increase their activities substantially and reap the benefits of higher skills levels and improved productivity.
LPM-FM-011 Request for Extention of Termination Date of Learnership(Due for Review by 30 May 2015).doc120 KB
LPM-FM-012 Contract of Employment Between Employer and Learner.doc62 KB
MERSETA registered learnerships.xls67 KB