merSETA SARS Rebate

The Learnership Allowance applies to employers who enter into a formal Learnership and Apprenticeship Agreement with a SETA.

Allowance may be deducted as a rebate in the determination of the employer’s taxable income.

This is an additional deduction to other Income Tax deductions allowable to employers.

Additional deduction consists of

- Annual allowance

- Completion Allowance

NOTE: Allowances can be back dated for a period of three years, so if you have not claimed over the last three years, you can still do so.