The Section 12H Learnership Allowance is one of the most powerful financial incentives for South African employers. Its power lies in a "double deduction" feature: it is an additional  tax deduction, claimed over and above the normal deductions for employee wages and training costs. This directly reduces your taxable income, resulting in a substantial tax saving. To claim it, you must have a formal learnership agreement registered with the relevant SETA. The allowance is comp

If your company's annual payroll exceeds R500,000, you are required to pay a 1% Skills Development Levy (SDL) to SARS every month. Many business owners view this as just another tax. However, this 1% levy is a strategic investment vehicle, and you are entitled to get a significant portion of it back. The SETA system is designed to give you this money back through two different "pots": Mandatory Grants and Discretionary Grants. Understanding the difference is critical to maxim