For a business to achieve 21 points in skills develoment, they must achieve the below based on specific
B-BBEE criteria including the following:

0 %

A company must spend 3.5% of their payroll on skills development.

0 %

A company must put 5% of the staff headcount onto a Learnership.

0 %

A company must spend 1.3% of their payroll on Skills Development of Disabled Learners.


Tax Allowance

As per Section 12h of the Income Tax Act

Learnership implementation and signing of learnership agreement for NQF1 – Nqf 5 qualifies an employer to claim a tax allowance.

Treshold for tax allowance claimable

Annual Allowance

Up To 40 000 00

per learner for persons without disability

Completion Allowance

Up To 40 000 00

per learner for persons without disability


(Commencement + completion allowance) x corporate tax rate = tax allowance

R 40 000 + R40 000) x 28% = R22 400


Employee Development

Learnerships offer employers the opportunity to develop Team Members and/or fill skill gaps through a work based learning programme.

Benefits to the employee

Gain Necessary skills and knowledge.

Nationally recognised qualification.

Why Choose Star Factory for your learnership requirements?

  • Blended approach with online contact sessions.
  • Innovative and forward thinking training team.
  • Flexible model to accommodate. client requirements.
  • Programme structured to have minimal impact on operational time.