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Hosting BBBEE learnerships is one of the fastest ways to lift your B-BBEE scorecard while developing a skilled workforce. A registered learnership earns Skills Development points, can earn up to 5 absorption bonus points, and qualifies your business for Section 12H tax allowances. BOTI helps South African employers structure and run accredited learnership programmes that deliver measurable scorecard gains.
Courses on this topic at BOTI today
- National Certificate: Business Administration Services (NQF Level 3)
- National Certificate: Generic Management (NQF Level 5)
- Black Economic Empowerment (B-BBEE) Fundamentals Training (1 day)
At your offices anywhere in South Africa, live online or at a BOTI venue.
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Add a certificate to your CV with BOTI e-learning: 142 self-paced online courses – Excel, Word, project management, customer service and more – from R595 (excl. VAT) with 6 months’ access.
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Add a certificate to your CV with BOTI e-learning: 142 self-paced online courses – Excel, Word, project management, customer service and more – from R595 (excl. VAT) with 6 months’ access.
See the e-learning courses
Rather have your employer pay? Here’s how to ask
Training your staff?
BOTI is accredited by the QCTO (Quality Council for Trades and Occupations) as a skills development provider, and is a Level 1 B-BBEE (Broad-Based Black Economic Empowerment) contributor. Plan the training in your Workplace Skills Plan and count it towards your B-BBEE skills development score.
Get a quote for your team
BOTI is accredited by the QCTO (Quality Council for Trades and Occupations) as a skills development provider, and is a Level 1 B-BBEE (Broad-Based Black Economic Empowerment) contributor. Plan the training in your Workplace Skills Plan and count it towards your B-BBEE skills development score.
Get a quote for your team
This guide explains where BBBEE learnerships sit on the generic B-BBEE scorecard, what hosting a learner involves, the difference between funded and unfunded learnerships, and which qualifications BOTI can run them on. To choose the qualification for your intake, compare BOTI’s SETA qualifications for learnerships in generic management, business administration and new venture creation, and check each one’s last date for enrolment.
If you are an HR, L&D or transformation lead trying to move your B-BBEE level before your next verification, BBBEE learnerships give you the highest-leverage return on your skills-development spend. Below we explain exactly how they work, what they cost, what you recover, and how BOTI runs them for your teams.
Talk to BOTI now: call 011-882-8853 or request a quote.
How Skills Development Can Help Your BBBEE Scorecard
Learnerships sit at the heart of the Skills Development element of the generic B-BBEE scorecard, which carries roughly 20 points plus bonus points and is a priority element. Investing in learnerships strengthens your scorecard across several connected mechanisms:
- Skills Development element – Learnerships are a priority area, earning points for formal, accredited training of black learners.
- Skills Development spend – Training expenditure on accredited programmes is recognised and rewarded under the scorecard’s spend targets.
- Employment Equity element – Absorbing learners into your workforce demonstrates real movement toward equity targets and workforce diversity.
- Socio-Economic Development – Equipping historically disadvantaged individuals with marketable skills supports the transformation objectives the Codes reward.
- Absorption bonus points – Permanently employing learners after the programme (or evidence they found employment elsewhere) earns up to 5 bonus points.
- Continuous improvement – A repeatable learnership pipeline signals sustainable transformation, not once-off compliance.
The combined effect is significant: a well-run learnership programme can move a company several scorecard points, often enough to shift a B-BBEE level.
A quick accuracy note for planning: under the B-BBEE Codes the skills-development spend target is 6% of the leviable amount[1] (the same base used for your Skills Development Levy), while SDL itself is 1% of payroll[2]. These are guidance figures for budgeting — confirm your exact targets with your verification agency or B-BBEE specialist.
Hosting Learnerships: BBBEE & Tax Benefits
Hosting a learnership is where BBBEE gains and tax recovery stack on top of each other. The same accredited programme that earns scorecard points also triggers a tax deduction under Section 12H of the Income Tax Act — so a large share of your skills-development investment comes back.
The double benefit: scorecard points plus a tax deduction
When you register a learnership agreement with the relevant SETA and host the learner, you can:
- Claim Skills Development points and spend on your B-BBEE scorecard.
- Claim a Section 12H annual allowance for each year the learner is registered.
- Claim a Section 12H completion allowance once-off in the year the learner finishes.
The annual and completion allowances are both available in the completion year, so the final-year deduction is the largest.
Section 12H tax allowance amounts
Section 12H allowances depend on the learner’s NQF level and disability status. The values at the time of writing were as follows; confirm the current amounts with your tax adviser:
| Learner type | Annual allowance (per year) | Completion allowance (once-off) | Combined potential |
|---|---|---|---|
| NQF level 1–6 | R40,000 | R40,000 | Up to R80,000 |
| NQF level 7–10 | R20,000 | R20,000 | Up to R40,000 |
| NQF 1–6, learner with a disability | R60,000 | R60,000 | Up to R120,000 |
| NQF 7–10, learner with a disability | R50,000 | R50,000 | Up to R100,000 |
These are tax deductions (reducing taxable income), not cash rebates, and they are in addition to the normal deduction for training costs. At the time of writing, the Section 12H incentive applied to registered learnership agreements entered into on or before 31 March 2027; confirm the current end date with your tax adviser before you plan an intake.
A simple worked example
A generic enterprise hosting 100 learners on NQF level 1–6 learnerships could, on completion, claim in the region of R80,000 per learner in combined Section 12H allowances — while simultaneously banking Skills Development points and absorption bonus points on the B-BBEE scorecard. The exact tax value depends on your tax position; treat this as general guidance, not tax advice, and confirm with your tax adviser.
What hosting actually involves
A learnership is a structured programme combining theory with on-the-job experience, governed by a formal agreement between the learner, the employer, the accredited training provider and the SETA. Most run about 12 months. BOTI manages the heavy lifting — accredited delivery, registration support, learner administration and evidence packs for verification — so your team can host with minimal disruption.
Funded vs Unfunded Learnerships
Employers can run learnerships two ways, and the right choice depends on your cash flow and grant access:
- Funded (SETA-grant) learnerships – You apply to your SETA for a discretionary grant that offsets stipends and training costs. Funding is competitive and date-driven, so early application matters.
- Unfunded learnerships – Your business carries the cost directly but still earns the full B-BBEE scorecard benefit and the Section 12H tax deductions, which recover a large portion of the spend.
Either route delivers scorecard and tax value. BOTI can advise which approach best fits your levy contributions, headcount and transformation deadlines.
Beyond Compliance: The Business Case
BBBEE learnerships are not only a compliance exercise. Employers consistently report:
- Improved B-BBEE level that strengthens tender and supply-chain access. Under the PPPFA 2022 regulations, tender preference points are awarded on the 80/20 and 90/10 systems against an organ-of-state’s “specific goals” (such as HDI ownership and RDP objectives). The Public Procurement Act 28 of 2024 never came into force, and on 17 September 2026 the Constitutional Court declared the whole Act invalid[3], so public procurement still runs under the PFMA, the MFMA, the PPPFA and the Preferential Procurement Regulations, 2022. Parliament may pass a new procurement law — a stronger transformation record positions you well either way.
- A skilled, work-ready talent pipeline built around your own systems and culture.
- Higher morale and lower attrition, because staff see a clear development and qualification path.
- Strong ROI on skills spend once Section 12H deductions are factored in.
How BOTI Can Assist in Increasing Your BBBEE Scorecard
BOTI is an accredited training provider — Services SETA 12582 and a QCTO-accredited Skills Development Provider — delivering more than 450 courses and 12 learnerships, with clients including Sasol, Glencore and the City of Johannesburg. We provide:
- Accredited learnership delivery across recognised qualifications such as Generic Management, Business Administration and New Venture Creation, spanning multiple NQF levels. New Venture Creation is available as a QCTO skills programme (SP-210401; new learners must enrol by 25 October 2027), with the QCTO Occupational Certificate: Entrepreneur (SAQA ID 124485) as the related part-qualification, while the SETA unit-standard learnerships (Generic Management and Business Administration) are accredited through the Services SETA (12582) and take new learners until 30 June 2028[4], while the National Certificate: IT End User Computing closed to new learners on 30 June 2026[4], so please confirm the current accreditation route for your chosen learnership when you book.
- Customised programmes aligned to your scorecard targets, headcount and transformation goals.
- Flexible delivery — in-house at your premises, at BOTI’s venue in Sunningdale, Johannesburg, or live online.
- Ongoing compliance support, regulatory updates and verification-ready documentation.
Explore related BOTI resources to plan your programme:
- Increase Your BBBEE Score With Learnerships — the cluster pillar for employers.
- Why Should Learnerships Be Considered? — qualifications, durations and funding explained.
- Understanding BBBEE Skills Development — how the Skills Development element is scored.
- Browse BOTI’s accredited courses and learnerships — find the qualification to anchor your programme.
Contact Us to Maximise Your BBBEE Scorecard
Ready to turn your skills-development budget into scorecard points and tax savings? BOTI will design a learnership programme around your targets.
- Request a quote: Get your BBBEE learnership proposal
- Phone: 011-882-8853
- Email: [email protected]
- Planning help: ask us to take you through the scorecard and tax points for your learnership intake when you enquire.
Funded-training options may be available depending on your SETA and grant cycle — ask us how to align your next intake.
Frequently Asked Questions
How do BBBEE learnerships increase my B-BBEE score?
Registered learnerships earn points and recognised spend under the Skills Development element, support your Employment Equity targets, and can earn up to 5 absorption bonus points when learners are employed after completion. Together these can move your scorecard by a meaningful margin.
What is the Section 12H tax benefit for hosting learnerships?
Section 12H gives employers an annual allowance (R40,000 for NQF 1–6; R20,000 for NQF 7–10 at the time of writing) plus a matching completion allowance, with higher amounts (R50,000–R60,000 each) for learners with disabilities. Both apply in the completion year. At the time of writing, the incentive applied to agreements entered into on or before 31 March 2027. This is general guidance — confirm with your tax adviser.
Do I need to permanently employ learners to benefit?
No. You earn Skills Development points and Section 12H deductions by hosting registered learners. Permanent absorption is optional but earns up to 5 additional B-BBEE bonus points.
Are BOTI learnerships accredited?
Yes. BOTI is an accredited training provider — Services SETA 12582 and a QCTO-accredited Skills Development Provider. We deliver learnerships across recognised qualifications and skills programmes (such as New Venture Creation as a QCTO skills programme, and Generic Management and Business Administration as SETA unit-standard qualifications that take new learners until 30 June 2028[4]), with verification-ready documentation for your B-BBEE audit. The SETA unit-standard qualifications are migrating to the new QCTO system, so please confirm the current accreditation route for your chosen learnership when you book.
How long does a learnership take?
Most learnerships run for about 12 months, combining theory with structured workplace experience under a formal SETA agreement.
Ready to host a learnership and boost your B-BBEE score? Explore BOTI’s accredited courses & learnerships or request a tailored training proposal — rated 4.8 from 770+ Google reviews.
More questions
What is the generic B-BBEE scorecard and where do learnerships fit?
Learnerships sit in the Skills Development element of the generic B-BBEE scorecard, which carries roughly 20 points plus bonus points and is a priority element. Hosting registered learners earns Skills Development points and recognised training spend, and absorbing learners after the programme can add up to 5 bonus points. Confirm your exact targets with your verification agency or a B-BBEE specialist.
Do unfunded learnerships still count for B-BBEE points?
Yes. With an unfunded learnership your business carries the cost directly but still earns the full B-BBEE scorecard benefit and the Section 12H tax deductions, which recover a large portion of the spend. A funded learnership uses a SETA discretionary grant to offset stipends and training costs, but that funding is competitive and date-driven, so apply early.
Which qualifications can a BBBEE learnership be built on?
BOTI runs learnerships on legacy Services SETA qualifications in generic management and business administration, delivered under accreditation 12582, which take new learners until 30 June 2028[4]. For entrepreneurs, BOTI offers the QCTO New Venture Creation skills programme (enrol by 25 October 2027) and the QCTO Occupational Certificate: Entrepreneur, a part-qualification. Check each programme’s last date for enrolment before you sign learnership agreements.
What does hosting a learnership involve for the employer?
A learnership combines theory with on-the-job experience under a formal agreement between the learner, the employer, the accredited training provider and the SETA, and most run for about 12 months. The learner gains workplace experience in your business, while BOTI handles accredited delivery, registration support, learner administration and evidence packs for verification.
For an administration intake, BOTI can run a Business Administration Services learnership on the NQF Level 3 National Certificate, a legacy Services SETA qualification that takes new learners until 30 June 2028[4]. Contact days run in-house at your premises, at our venue in Sunningdale, Johannesburg, or online. Call 011 882 8853 or email [email protected].
Sources
- Codes of Good Practice on B-BBEE: Code Series 300, Statement 300 – Skills Development (Government Gazette 42496) – Department of Trade and Industry, 31 May 2019.
- Skills Development Levy – South African Revenue Service (SARS), 2026.
- Godongwana notes Constitutional Court judgment on Public Procurement Act – SAnews (South African Government News Agency), 18 September 2026.
- Pre-2009 Extended Qualifications – South African Qualifications Authority (SAQA), June 2026.
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