Extension of the Learnership Tax Incentive (12H)

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On the 1st October 2001, the government introduced the Learnership Tax Incentive to encourage employers to partake in the training and development of the South African youth.

The Learnership Tax Incentive allows employers to claim a section 12H allowance for all qualifying learnership agreements entered in a year, provided there is a formal learnership contract in place.

This incentive serves as an additional deduction on top of the standard remuneration deduction that employers can deduct.

Do you know if your organisation qualifies to claim this incentive? Download our latest article to find out.

Article

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Extension of the Learnership Tax Incentive (12H)

On the 1st October 2001, the government introduced the Learnership Tax Incentive to encourage employers to partake in the training and development of the South African youth.

Article

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