The Hosted Learnership Benefit Cycle

Hosted Learnerships have a wide range of benefits that accrue to all the participants in the cycle. These benefits are cyclical in the sense that they can potentially continue to add value once the learnership has been completed. 

2. The Lead Employer

The Lead Employer has a Learnership Tax Incentive (Learnership Agreements) whereby the value of the incentive is calculated at R80,000 per Learnership, and R120,000 if the learner carries a disability.


The details of the tax incentive are contained in Government Gazette No. 23 709 that was published on the 5 August 2002. The entitlement derives from the Taxation Laws Amendment Act, No 30 of 2002. More information can be found on the SARS website.

If a learnership / bursary / internship / scholarship / skills programme / work experience / work integrated learning:

  • BBBEE points:
    Employment Equity and
    Skills Development Points and 
    Procurement and/or
    Enterprise and Supplier Development and/or
    Socio Economic Development

  • Y.E.S Target

4. The Candidate

  • Opportunity to be upskilled while

  • gaining work experience, c

  • credible references on CV and

  • possible job creation

1. Both Employers

Employment Tax Incentive (ETI) with a direct implication on your monthly PAYE. The ETI is an incentive aimed at encouraging employers to hire young work seekers. It will reduce the employer’s cost of hiring young people through a cost-sharing mechanism with government, by allowing you to reduce the amount of Pay-As-You-Earn (PAYE) you pay while leaving the wage received by the employee unaffected.  Provided that the employee is a qualifying employee.Employers can claim the incentive for a 24-month period for all employees who qualify. For more information visit the SARS Website

3. The Host Employer

  • Cost effective staffing solution