NQF4 Estate Agent Training Applications
B-BBEE Advisory Services
The “Section 12H” learnership allowance is intended to be an incentive for employers to encourage skills development within their workforce, with the hope to create jobs and economic growth.
It’s effectively a tax deduction, which an Employer may claim - if it’s paying for training or an apprenticeship - for any of its employees in terms of a registered learnership agreement.
The incentive is currently available to all registered learnership agreements that were entered into on or after 1 October 2016, but before 1 April 2024, as the section 12H allowance has a sunset clause (end date) of 1 April 2024.
In order to understand the concept “learnership agreement”, it is important to understand what a “learnership” is.
A learnership is a work-based approach to learning and gaining qualifications. The Skills Development Act, 1998 sets out the criteria of a learnership, namely, it must –
Learnerships include traditional apprenticeships registered with the Department of Labour in terms of the Manpower Training Act, No. 56 of 1981.
A learnership agreement is an agreement entered into for a specified period between –
The agreement must be in the prescribed form and registered with a SETA in the prescribed manner, with terms outlining the following:
Employers will qualify for the annual allowance only if:
In the case where more than one employer is a party to a registered learnership agreement, it is only the employer identified in that agreement as the lead employer who may claim the section 12H tax allowance. If a learner works for two companies during the time of their learnership, it may be possible for each company to claim a portion of their allowance, as described in the following section.
The allowance is made up of two parts:
The following annual and completion allowances apply to learnerships entered into after 1 October 2016:
NQF Level achieved by the learner
Learner with no disability
Learner with a disability
NQF1 – 6
NQF7 - 10
For employers to claim the section 12H completion allowance, SARS requires proof of the successful completion of the relevant learnership agreement. Confirmation from the relevant SETA, in the form of completion certificates, is normally accepted by SARS as sufficient proof of completion. However, many employers have, in the last few years, experienced significant delays and difficulty in obtaining such confirmations from the SETA in the year of assessment during which the learnership was completed.
SARS has communicated that, considering these challenges, they will accept any alternative objective evidence as proof of successful completion.
This includes a statement of results issued by an accredited training provider or an evaluation report by a registered assessor on workplace experience, provided that the employer also provides evidence to SARS that reasonable steps were taken to request confirmation of completion from the SETA.
During the last 12 months we have assisted over 350 Property Practitioners in obtaining their FETC NQF4: Real Estate qualification - successfully completing the course and receiving their Services SETA LA Number to allow them to write the PDE4 Exam.
Allow us to support your agency further by assisting you to claim your S12H tax allowance incentive. The additional services we can provide include:
Contact us now to get this process started. We can assist whether your learners are registered with us, or another training service provider.
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