Question 1

What is a learnership and how is it structured?

Accepted Answer

A learnership is a structured work-based learning programme registered with a SETA combining theory and practical workplace experience, leading to an NQF-registered qualification. It typically runs for 12 months.

Question 2

Do we have to employ the learner?

Accepted Answer

No. You can sponsor an unemployed learnership — the learner is not a permanent employee and the sponsor simply funds their participation. Both employed and unemployed learnerships qualify for B-BBEE skills development points, SETA grants, and Section 12H tax incentives.

Question 3

What is SARS Section 12H and how much can we deduct?

Accepted Answer

Section 12H of the Income Tax Act allows employers to claim a tax deduction for each registered learner — an annual allowance during the programme and a completion allowance when the learner achieves their qualification.

Question 4

Do learnerships help with B-BBEE Skills Development points?

Accepted Answer

Yes. Learnership spend counts toward Skills Development expenditure on the B-BBEE scorecard. You can also earn bonus points for absorbing learners into permanent employment after completion.

Question 5

Does Okiru manage learner recruitment and administration?

Accepted Answer

Yes. Okiru can manage recruitment, screening, contracting, programme coordination, attendance, progress reporting, evidence control and completion administration as an end-to-end managed programme.

Corporate Learnership Management South Africa