Tax Rebates – 12H
12H: Section 12H of the Income Tax Act (the Act) provides for an allowance to employers in. respect of qualifying ‘registered learnership agreement'(s) entered into between the employer and employee. The allowance is intended as an incentive for employers to train employees.
3 Inyanga Cl
Woodmead
Sandton
2191
Phone: +27 86 022 7337
Email: info@ldgroup.co.za
Web: ldgroup.co.za
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A virtual classroom is an online live facilitated classroom session that allows participants or students to communicate and interact with the facilitator and each other. They view the facilitator, video content, and presentations live, and they can participate in activities and engage with other resources in work groups, via platforms like Zoom and MS Teams.
Verification is a planned and systematic process for validating learner achievements and ensuring compliance to SAQA and SETA certification criteria. It is a means of ensuring that two or more providers delivering the same unit standards and/or qualifications are assessing consistently to the same standard, using valid instruments, and meeting the national standard registered on the NQF. SAQA refers to this function as “external moderation‟.
12H: Section 12H of the Income Tax Act (the Act) provides for an allowance to employers in. respect of qualifying ‘registered learnership agreement'(s) entered into between the employer and employee. The allowance is intended as an incentive for employers to train employees.
Student Placement involves recruiting, selecting, testing, placing, and matching the right student to a suitable job and organisation, so that Work-integrated learning (WIL) takes place. It results in practical placement within an organisation that is related to a specific career field. The student applies the knowledge they learn in class to their chosen field of interest and this allows them to build confidence, develop a skill-set and to apply theoretical concepts in practice in the workplace. This ensures relevant skills are acquired for entry into the workforce on graduation.
Skills development facilitation is the process where a Skills Development Facilitator (SDF) analyses, plans, implements, and reports on all training activities in an organisation. The SDF develops and monitors personal development plans for each employee, draws up Workplace Skills Plans (WSPs) and is responsible for SETA related duties for the organisation.
Our Skills Development Facilitators (SDF’S) assist our clients with effective skills development by means of an integrated approach to education, training and development initiatives that are aligned to our clients’ needs, compliant with relevant legislation and further to ensure that quality standards are adhered to.
Outcomes-based assessment is the deliberate collection of evidence of student learning based on outcomes. It yields a mark relative to the outcomes (criterion referenced) rather than other students.
A non-accredited short course has no connection to an external accreditation or professional body. Non-accredited courses focus on equipping students with specific knowledge and skills-sets. A non-accredited course can help you develop in your current and future career.
“Moderation” means the process which ensures that assessment of. the outcomes described in National Qualifications Framework. standards or qualifications is fair, valid and reliable. Moderation is carried out for assessments involving a variety of assessment techniques, such as work samples, simulations, role-plays, written assignments and exercises, portfolios and projects. Moderation activities include pre-assessment interactions with assessors, interactions during assessments and post-assessment interactions.
Mandatory Grants are funds paid by a SETA to an organisation that fulfils the requirements to receive grants.
To qualify for a mandatory grant, a levy-paying employer must meet criteria outlined in the Skills Development Act, such as:
• Be registered
• Be up to date with levies at the time of approval and for the reporting period (the levy is calculated on 1% of the organisations total salary bill but if an organisation has a wage bill of less than R500 000, it is exempt from this levy).
• Employ an SDF.
• Submit WSPs and ATRs by the required deadline.
• Have submitted and implemented the WSP for the previous reporting period according to the prescriptions of the relevant SETA.
• Provide proof, if a recognition agreement with a trade union exists, that WSP and ATR have been subject to consultation with recognised trade unions and signed off by the union.
Qualifying levy paying companies may claim mandatory grants of 20% of the total levies paid from their SETA.
A Learning Management System (LMS) is an automated software application for administering, documenting, tracking, and reporting on students and managing classrooms, instructors, equipment, events, and other learning resources.
Learning Development or (L&D) is defined as the process of empowering employees with specific skills to drive better business performance. This can involve upskilling employees to perform better in their existing roles or reskilling them so they take on new roles in the organisation and fill the skills gaps that are prevalent in the modern workplace.
A learnership is a structured learning process for a student to gain theoretical knowledge in a training environment, and practical skills in the workplace, that lead to a qualification registered on the NQF. A learnership is outcomes-based. Learnerships are developed by the industry for the industry, in consultation with all relevant stakeholders, so the learning programme and qualification of the Learners are relevant to the specific occupation. Learnerships are based on legally binding agreement between an employer, a learner and a Training Provider. This agreement is intended to spell out the tasks and duties of the employer, the learner and the Training Provider.
In-classroom is the traditional classroom or face-to-face method of course delivery. The facilitator and students of an educational institution meet in a place devoted to instruction and the teaching and learning process take place simultaneously. We have campuses, with multiple classrooms, in four major cities across South Africa and we can deliver classes at your premises.
Hosting is a partnership between two companies and a learner, where one company (the sponsor) funds a learnership programme (the learnership), and the other company (the host) provides the workplace facility and dedicated mentors to assist and guide learners.
A well-structured Disability Management Programme gives organisations and employers a way of understanding, incorporating, and employing people with disabilities into the work environment, with all the support they need. This creates an inclusive, cooperative, and productive workplace and also ensures that Employment Equity targets are met.
Blended classrooms (also known as mixed-mode classes) allow for a combination of traditional face-to-face instructor led teaching and web-based online learning.
BBBEE consulting involves a consultant advising and helping you achieve your desired level of BBBEE compliance, efficiently and cost-effectively. It is a process of guiding a client towards the required compliancy level. It involves managing, collecting, and compiling documentation for verification.
An accredited Skills Programme is an occupation-based learning programme aimed at building skills that have economic value, and which incorporate at least one-unit standard. It is registered by a SETA and delivered by an accredited training provider and it leads to a qualification registered on the NQF.
When a course or qualification is accredited, it means an official body (such as a SETA or Professional Body) gives authority to an educational institution when specific standards are met in term of the standards and quality of education being adhered to. The resulting Accredited certification can describe any certification or qualification issued by such an Awarding Body.
Online learning involves attending, participating, and studying a course or programme online via the internet. A course is generally delivered through a Learning Management System (LMS) and students can view their course content, and syllabus, and track their academic progress. They can communicate with fellow students and their course instructors, using the platform.
The Employment Tax Incentive (ETI) is an incentive aimed at encouraging employers to hire young work seekers.
Employers who fail to comply with the provisions of the Act, can have fines of R1.5 million or up to 10% of turnover imposed. Our clients have a 100% record of successful audits and none have ever been referred to the Labour Court for non-compliance.
All employers that employ more than 50 people or exceed the annual turnover requirements as per specified chapters of the Act, need to comply, including NGOs, Trade Unions, Trusts, Cooperatives, Professional Practices and churches.
Employment equity is governed by the Employment Equity Act, which aims to: “achieve equity in the workplace, by a) promoting equal opportunity and fair treatment in employment through the elimination of unfair discrimination; and b) implementing affirmative action measures to redress the disadvantages in employment experienced by designated groups, to ensure their equitable representation in all occupational categories and levels in the workplace. A designated group means black people, women and people with disabilities. “Black” refers to African, Coloured, and Indian.
Our team of specialists assist our clients in all aspects of the compliance process to ensure all relevant sections of the Employment Equity Act and Regulations are adhered to.
It is a legislative requirement to be compliant with the Skills Development Act for the purpose of BBBEE compliance. We assist our clients in accessing funding from the respective SETAs and in so doing we address your company’s skills shortages. Your company’s skills shortages will be addressed.
Employment Equity aims to improve the skills and overall quality of the workforce through equal opportunity. This leads to better provision of high-quality goods and services, which then instils trust in South African businesses locally and internationally.
South African companies are required to spend a specified percentage of their total payroll on Skills Development – so directly sponsoring, mentoring and employing learners provides an immediate solution to most businesses. If a business needs to improve its overall score card and already has fulfilled its Skills Development obligations, then additional expenditure (as a percentage of net profit after tax) on Socio-Economic Development can be helpful.
The LDGROUP has over 200 registered qualifications available across multiple industries – For specifics on our accredited qualifications on offer, vist the sites via the links provided or contact us.
Discretionary grants are provided by a SETA and aimed at encouraging organisations to contribute to skills development. The bulk of discretional funding is directed at pivotal learning programmes such as: learnerships, Work Integrated Learning (WIL), internships, bursaries, and skills programmes. The learning programme results in a qualification or partial qualification aligned to the NQF, outlined in the Grant Regulations. The SETA makes discretionary funds available during a window period where it accepts applications from organisations/employers. The opening period is advertised on the SETA website, national and community radio stations, and national newspapers. Discretionary grants refer to additional funding that qualifying companies can apply for over and above their mandatory grants. The new regulations stipulate that 49.5% of the levies paid by employers will be allocated to discretionary grants.
An “assessor” is the person who is registered by the relevant Education and Training Quality Assurance body in accordance with criteria established by a Standards Generating Body to measure the achievement of specified National Qualifications Framework standards or qualifications.
Accreditation involves the certification, usually for a particular period of time, of a person, professional body or an institution so that they have the capacity to fulfil a specific function in the quality assurance system set up by the South African Qualifications Authority in terms of the SAQA Act. Accreditation scope refers to the “list of qualification(s) and/or unit standard(s) for which a body is accredited for a defined purpose.”
There are great benefits for you or your employees taking up a Learnership; everyone benefits from this great way to develop relevant, high quality skills for the future.
Benefits to employers:
Relevance of training to business needs:
Learnerships are developed by the industry for the industry, in consultation with all relevant stakeholders, so the learning programme and qualification of the Learners are relevant to the specific occupation
The outcomes of the learning programme meet the standards for the industry
Greater credibility of qualifications, as employers have the assurance that the learners can demonstrate the competence reflected in their qualifications
Opportunity to collaborate with training providers in customising learning programmes to meet specific workplace needs
Improved skills and work performance:
A Learnership is a tool for multi-skilling, as it develops the competence of employees in every component of the work processes of an occupation
The learning route of a Learnership is more effective in promoting the practical application of learning in the workplace than most other routes
Because employees will be acquiring new knowledge and skills and applying these in the workplace, companies will be raising the skills levels of employees while improving work performance
Achievement of Employment Equity Objectives:
Progress in meeting Employment Equity targets, since previously disadvantaged employees have opportunities to improve their work-related competence and obtain qualifications
Appropriately Trained Recruitment Pool of Potential Employees:
Employers will be able to select employees from a wider pool of appropriately qualified workers who have developed skills that are relevant to the company’s specific work context
Increased Return on Investment in Training:
Higher returns from the Skills Levy and investment in training, due to transfer of learning to the job, as well as increased grant disbursements from Skills Levy contributions
Benefits to learners
Quality and Relevance of Training:
Improved quality of the education and training you receive; acquisition of the theoretical basis relevant to the occupation, as well as the ability to apply learning in the real work situation; and
practical relevance of what you are learning.
Skills development through learnerships is an imperative for B-BBEE score levels and therefore highly beneficial for South African organisations. Learnerships are an effective strategy to ensure businesses are empowered by a relevant skills base over the long term.
Learnerships are available for young people who have completed school, college or learning at other training institutions. You must be older than 16 and younger than 35 to be eligible for a learnership.
Online courses are graded just like classroom courses. High-level critical thinking is required, and learners leave the course with an understanding of the subject and an ability to apply their knowledge in a real-world setting. Standard assignments include reading the course text and additional materials, active participation in online discussions and exams/ tests.
Convenience, flexibility, and efficient use of time are the most common advantages of online classes. The flexibility is ideal for someone who wants to continue working while earning a qualification. Online classes allow you to fit school into your schedule when it is convenient for you as we run the majority of classes in the evenings.
One of the keys to being a successful online student is self-discipline. Because you sacrifice work/ personal time while you are taking online classes it is important that you establish schedule of when and how you will get your work done. If you don’t understand an assignment it is important to ask questions for clarification, so you don’t fall behind. Lecturers make themselves available to learners during an online classroom as well as via e-mail and WhatsApp groups.
Learners are expected to be confident with their skills regarding standard computer applications for completion of their coursework. Specifically access to decent bandwidth and hardware (laptop). Learners will learn to use Zoom/ Teams if they do not know the technology.
Online classes are delivered using a learning management system, called Connect. Learners log into Connect and can access lectures, PowerPoint, emails, assignments, readings, documents, videos, links, etc. The live online lectures are presented through Zoom and/or Microsoft Teams.
Yes. Lecturers assign tests in their online classes. The tests are written online and assessed with results being available immediately thereafter.
Through the live online lectures, you will develop relationships with other students. There is quite a bit of interaction between other learners including group assignments, online discussion forums, breakaway sessions and class discussions.
PIVOTAL Programmes is an acronym which means Professional, Vocational, Technical and Academic learning programmes that result in occupational qualifications or part qualifications on the National Qualifications Framework e.g. Learnerships, Apprenticeships, Recognition of Prior Learning, Skills Programmes and Graduate Development.
If your company is a designated employer and registered as such with the Department of Employment and Labour, then EE reports must be submitted annually before 15 January
Online classes at FTI are scheduled. Should you miss a scheduled session, recordings are available for a limited time thereafter. Exams and tests are scheduled well in advance to give you sufficient time to prepare, should you miss an exam due to ill health a replacement test will be made available.
The Skills Development Act aims to expand the knowledge and competencies of the labour force in order to improve productivity and employment. The main aims of the Act are: To improve the quality of life of workers, their prospects of work and labour mobility.
The levy grant scheme, legislated through the Skills Development Levies Act, 1999, serves to fund the skills development initiative in the country. The intention is to encourage a planned and structured approach to learning, and to increase employment prospects for work seekers.
According to the Skills Development Levies Act, all employers that have a payroll of more than R500 000 per annum have to pay a skills development levy (SDL) to SARS. The levy is calculated as 1% of your wage bill, payable monthly.
Submissions to all SETA’s are due by 30 April annually.
Internship vs Learnership
Simply put, a learnership is a work-based learning programme and yes, most learnerships are paid. Unlike an internship which involves an agreement between an employer or company and the intern, a learnership contract involves an employer, the learner, and a training provider.
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