Do Learnerships Really Pay ? Learnerships in South Africa

Do Learnerships Really Pay ? Learnerships in South Africa

So what amount will be allowed as a learnership allowance?

In cases where the learner was employed by the employer at the time of entering into the learnership agreement, the deduction will be limited to the lower of 70% of the employee’s remuneration for the duration of the learnership period (limited to 12 months) or R20 000.

Where the learner, prior to entering into a learnership agreement was unemployed, the deduction will be limited to the lower of the employee’s remuneration for the duration of the learnership period (limited to 12 months), or R30 000.

On completion of the learnership by the employee, the deduction will be the lower of the employee’s remuneration for the duration of the learnership period (limited to 12 months) or R30 000.

Where the learner is a disabled person as defined in the Employment Equity Act, the amount of the allowance is as follows:

Where the learner was employed by the employer at the time of entering into the learnership agreement, the deduction will be limited to the lower of 150% of the employee’s remuneration for the duration of the learnership period (limited to 12 months) or R40 000.