Employment Tax Incentive | Apprenticeship For Employers
  1. Home
  2. Employer information
  3. Employment Tax Incentive

Employment Tax Incentive

Did you know that employers can access a tax incentive by providing workplace based learning opportunities to young people?

Employers can claim the incentive by decreasing the amount of PAYE that is payable to SARS for every qualifying employee that is hired by their company or business.

employer tax incentive

Employers are able to claim the incentive when they have employees who:

  • Have a valid South African ID
  • Are aged between 18 and 29 years’ old
  • Are not domestic workers
  • Are not related to the employer
  • Earn at least a minimum wage in terms of wage regulating measures. If no measure exists then the employee must earn R2 000 per month in wages
  • Earn less than R6 000 per month in total remuneration (basic salary plus all other benefits)
  • Were newly employed on or after 1 October 2013.

Read more about the Employment Tax Incentive here:

How the Employer Tax Incentive Works

Guide on the Tax Incentive for Learnership Agreements

Additional Note 20 (issue 7): Additional Deduction for Learnership Agreements