Section 12H Learnership Tax Rebate: How SA Employers Claim R80,000-R120,000 per Learner

Section 12H learnership tax rebate paperwork on a finance manager's desk in a Johannesburg office with a learnership agreement, SARS guidance document and laptop showing a tax computation worksheet

The section 12H learnership tax rebate is one of the most under-claimed incentives in the South African tax system. A South African employer who places a learner on a registered learnership at NQF Level 4 can deduct R80,000 from taxable income over the course of that learnership — and considerably more if the learner has … Read more