Corporate Training

The threshold of training expenditure has been changed from 3% of the leviable payroll to 6%; Training that is not SAQA recognised and therefore does not award NQF credits is regarded as informal training and cannot exceed a total of 15% of training expenditure; Internationally recognised qualifications that are not SAQA recognised cannot be claimed; Travel, accommodation and catering expenses are limited to 15% of training expenditure; Qualifications and accredited training that is provided to black employees and black unemployed persons will carry more points in the Skills Development category (black people are defined as people from African, Indian, Coloured and Chinese descent); Expenses on scholarships and bursaries do not constitute training expenditure if the organisation can recover any portion of the expenses from the Employee or if the grant of the scholarship or bursary is conditional, with exceptions; According to the Learning Programme Matrix of the amended Broad Based Black Economic (BBBEE) Codes of Good Practice effective May 2015, remuneration of registered Learners (Employed and Unemployed) and Interns can be claimed as part of training expenditure in categories B, C and D (Internships, Learnerships and Apprenticeships) whilst substantially contributing to the minimum 6% threshold spend. Refer to the table below.