DTVDH

EXTENTION OF LEARNERSHIP ALLOWANCES AND EMPLOYMENT TAX INCENTIVE

With the focus on skills development and job creation, the existing allowance for learnership agreements has been extended to all agreements entered into before 1 April 2022. Similarly the Employment Tax Incentive (ETI) has been extended to 28 February 2019. Section 12H of the Income Tax Act[1] allows an employer to claim a “learnership allowance” […]

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