If your company, close corporation, or co-operative qualifies as a Small Business Corporation (SBC) for tax purposes, it will enjoy beneficial tax treatment.

One of the allowances included in the Income Tax Act to achieve government’s objectives of creating jobs and uplifting employees, is the Section 12H learnership agreement tax allowance.
Section 12H provides an additional income tax deduction for employers (over and above the normal remuneration deductions, such as salaries and wages) to employers who have entered into registered learnership agreements with employees.