Learnerships & Internships

With the introduction of Broad-Based Black Economic Empowerment (B-BBEE), opportunities were created for South African businesses to launch learnership initiatives as part of their Social and Labour Plans (SLP’s). These learnership initiatives benefit companies as well as employees. Companies have the advantage of additional points on their B-BBEE scorecard while learners benefit from the diverse methods of learning. (Unemployed Learners and Interns)

To encourage skills development and job creation, the learnership tax incentive provides employers with an additional tax deduction over and above the normal remuneration that can be deducted. The additional deduction is intended to encourage vocational training through formal learnership contracts, to encourage accredited workplace training by employers. To claim the allowance, the employer and learner must enter into a formal learnership contract. (Tri-Party Agreement)