Start planning your learnership while there is time to select the right programme, recruit learners and prepare the workplace. Skills College helps your team coordinate these steps. If your business intends to use Section 12H, involve Finance and your tax adviser early so the agreement dates and tax requirements are considered alongside delivery.

SARS guidance identifies qualifying learnership agreements entered into before 1 April 2027. This makes 31 March 2027 a date to plan around under the current guidance. It relates to entering the agreement; it is not a blanket requirement for all learning to finish by that date.

Establish the learning objective

Decide whether you are developing existing employees or creating opportunities for unemployed learners. Identify the skills your business needs and choose a suitable qualification. Skills College can help compare programme options and the delivery arrangements they require.

Allow time for implementation

Recruitment, screening, contracting, registration and workplace preparation take time. Agree who will manage each step and when it must be completed. A programme selected in a hurry can leave gaps in learner support, practical experience or documentation.

Keep the different benefits distinct

Section 12H is an income tax provision. B-BBEE Skills Development recognition, the Skills Development Levy and SETA grants follow different requirements. A programme may be relevant to several of these mechanisms, but eligibility for one does not establish eligibility for the others.

Confirm the employer’s tax position

SARS describes additional deductions for qualifying registered learnership agreements. The employer and agreement must meet the relevant conditions. Ask your tax adviser to confirm eligibility, calculation and supporting records for the specific arrangement. Check for legislative changes before relying on a future date.

Manage the learner journey

Skills College supports programme selection and implementation, including learner recruitment, accredited learning, workplace coordination, monitoring and reporting within the agreed scope. Your team receives support with administration and records of learner progress, while maintaining the evidence relevant to its claims.

Start the planning conversation

Speak to Skills College about your proposed learner numbers, programme needs and start date. We can help structure the intake and delivery plan while your tax adviser confirms the Section 12H position for your business.

Explore learnerships and internships

Discuss your 2027 learnership intake with Skills College at sales@skillscollege.co.za