Will the company be able to recover the course costs from SARS?

According to the Skills Development Act (No 9 of 1999), any company registered in South Africa with an annual total payroll exceeding R500 000 per annum has to pay a skills levy of 1% of their monthly payrolls to SARS. The funds are used for education and training in businesses within various sectors, with the aim to expand the knowledge and competencies of their labour force. If the company fulfils certain conditions, for example, a successful implementation of a Workplace Skills Plan, the company will be eligible to apply for a Mandatory Grant rebate of their skills levy. In addition, companies can apply for funds through Pivotal Programmes. The process differs between the SETAs.

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