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