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Your skills development calculation for the BEE scorecard starts with one figure: 6% of your leviable amount[1]. That is the spending target for the skills-development element of the B-BBEE Generic Scorecard — and the leviable amount is the same payroll base used to work out your Skills Development Levy (SDL), which is 1% of payroll[2]. Hit 6% of that leviable amount on qualifying skills development for black people — 3.5% on learning programmes and 2.5% on bursaries for black students at higher education institutions[1] — and you earn the bulk of the skills-development points. Spend less, and you lose points in proportion. This guide shows how the calculation works, what counts, and how BOTI’s accredited training helps you reach the target on purpose rather than by accident.
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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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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
In short, the skills development calculation for the BEE scorecard is leviable amount × 6% = target spend; the worked example below turns a R20 million leviable amount into a R1.2 million target and shows how the points split across the sub-indicators. For the people who manage transformation alongside HR, see our HR, labour and employment equity courses, which include B-BBEE and Employment Equity fundamentals.
If you are responsible for your company’s B-BBEE scorecard or training budget, the sections below turn a confusing element into a number you can plan against — and BOTI quotes every programme free.
The business problem: a target most companies miss by guessing
Skills development is the heaviest-weighted priority element on the B-BBEE Generic Scorecard, and it is also where most companies underperform. The reason is simple: the target is a percentage of a base figure many managers never calculate. They run some training, hope it counts, and discover at verification that they fell short — losing points, dropping a recognition level, and weakening their position on tenders.
The fix is to treat skills development as a budget line driven by a clear calculation. Once you know your leviable amount, your 6% target is a rand figure you can plan training around for the year. This article is for South African employers developing their own staff — HR and L&D leads, finance managers, business owners and B-BBEE champions — not for individual learners.
How the skills development calculation works
The headline target has three moving parts: the base (leviable amount), the percentage (6%), and who the spend is on (black employees, with extra recognition for designated groups).
Step 1 — Find your leviable amount
The leviable amount is your total remuneration as defined for SDL purposes — broadly your payroll, with certain exclusions. It is the same figure SARS uses to calculate your SDL at 1% of payroll[2], so your finance team already reports it monthly. Your annual leviable amount is the base for the calculation.
Step 2 — Apply the 6% target
The skills-development spending target is 6% of the leviable amount[1] — not 6% of payroll, and not 6% of profit. This is the most common error in the calculation, so it is worth stating plainly:
Target spend = Leviable amount × 6%
For example, a company with an annual leviable amount of R20 million has a skills-development target of R1.2 million in qualifying skills-development spend on black people — split between learning programmes (3.5% of the leviable amount) and bursaries for black students at higher education institutions (2.5%)[1] — to earn the full points for those sub-indicators.
Step 3 — Count the right spend on the right people
Not every cost counts, and the points are weighted toward black employees and designated groups. In broad terms, qualifying skills-development expenditure includes:
| Counts toward the target | Notes |
|---|---|
| Course and training fees | Accredited and category-aligned learning programmes for black employees |
| Training materials and resources | Directly related to the qualifying training |
| Accommodation, travel and catering | Within the caps set by the B-BBEE Codes |
| Salaries/wages for time in training | For the period employees are being trained, within limits |
| Administration cost | A capped portion of the spend |
| Learnerships, internships, apprenticeships | Including the separate “number of black people on programmes” target |
The points then split across sub-indicators: spend as a percentage of the leviable amount (the 6% target), the number of black people on learnerships/internships/apprenticeships, and bonus points for absorbing learners afterwards. Spend on black people with disabilities and other designated groups carries enhanced recognition, including a separate target of 0.3% of the leviable amount for black employees with disabilities[1].
This is general guidance to explain the calculation — your verification agency confirms exactly what qualifies under the current Codes.
A worked example
Putting the steps together for a mid-sized employer:
| Item | Figure |
|---|---|
| Annual leviable amount | R20,000,000 |
| Skills-development target (6%) | R1,200,000 |
| SDL paid (1% of payroll) | R200,000 |
| Mandatory grant recoverable (up to 20% of levy) via a compliant WSP/ATR[3] | up to R40,000 |
The R1.2 million target is what your scorecard measures; the R200,000 SDL is a separate statutory payment, part of which you can claim back. The two are linked — well-planned, accredited training can support both your grant recovery and your scorecard — but they are not the same number. Keeping the leviable amount, the SDL and the 6% target distinct is what makes the calculation defensible at verification.
Not sure what your 6% target works out to — or how to spend it so it counts? Request a quote. Phone 011-882-8853 or use the BOTI booking page. Ask us to map your target to a year of training.
Who this is for
Getting the calculation right matters most to the people who own the scorecard and the budget:
- B-BBEE champions and transformation managers accountable for the scorecard result.
- HR and L&D managers who plan and deliver the training that fills the target.
- Finance leads who hold the leviable amount and the training budget.
- Business owners and MDs of QSEs and Generic entities chasing a recognition level for tenders.
- Skills Development Facilitators (SDFs) linking the spend to the WSP and ATR.
Because BOTI delivers training to whole teams and documents delivery cleanly, the courses you run convert directly into qualifying spend you can report on both your scorecard and your Workplace Skills Plan.
What to do with the calculation: plan the spend
Knowing your target is step one; spending it so it counts is the work. A practical approach:
- Confirm the base. Get the current annual leviable amount from finance and calculate 6%.
- Profile your black employees by occupational level, gender and disability — enhanced recognition follows designated groups.
- Build a training plan of qualifying, accredited interventions that reach the rand target across the year.
- Add learnerships or internships to earn the headcount sub-indicator and absorption bonus points.
- Capture everything — attendance, certificates, invoices — so the spend is verifiable.
- Align to your WSP and ATR so the same training supports your SETA grant claim.
How BOTI training fills your 6% target
A target is only useful if you can spend it on training that genuinely qualifies and develops your people. BOTI helps in two ways:
- Accredited, credit-bearing programmes — aligned to the relevant SETA or QCTO, with NQF-level unit standards, assessment and moderation. These produce the verifiable, category-aligned spend your scorecard rewards. (Several SETA unit-standard qualifications are migrating to the new QCTO system — accredited enrolment is available now; please confirm current accreditation when you book.)
- Practical, role-specific courses — fast capability uplift for teams, still recorded as qualifying staff development where appropriate.
Our skills development training helps you structure a year of delivery around your 6% target, so the money you must spend on transformation also builds real workforce capability.
Delivery formats and national reach
How you deliver affects both cost per delegate and how cleanly the spend captures into your records:
- In-house / on-site at your premises — usually the most cost-effective option for a group, with attendance records built around your team.
- Off-site at BOTI’s venue in Sunningdale, Johannesburg — for teams that prefer to train away from daily interruptions.
- Virtual / remote instructor-led — efficient for distributed teams across multiple sites, with no travel cost.
BOTI delivers across Johannesburg, Cape Town, Durban and Pretoria, with remote delivery available nationwide — so every part of your workforce can be developed and counted.
Accreditation
BOTI (Business Optimization Training Institute) is an accredited South African corporate training provider — Services SETA 12582 and a QCTO-accredited Skills Development Provider. Where your scorecard needs credit-bearing, category-aligned outcomes, BOTI offers programmes aligned to the relevant SETA or QCTO, with NQF-level unit standards that count toward formal skills development. The SETA unit-standard qualifications are migrating to the new QCTO system, with last dates for enrolment that differ per qualification (BOTI’s Services SETA qualifications are open to new enrolment until 30 June 2028, or 30 June 2027 for the FETC: New Venture Creation[4]) — accredited enrolment is available now, so please confirm current accreditation when you book. Where you only need fast practical capability, our courses still record as staff training. Tell us your scorecard objective and we will recommend the right structure.
Funding: Skills Development budget and B-BBEE points
The skills-development calculation is what makes your training budget work twice. As general guidance only:
- The B-BBEE skills-development target is 6% of the leviable amount[1] — the spend on black people (3.5% on learning programmes and 2.5% on bursaries for black students at higher education institutions) that earns the headline points on the Generic Scorecard.
- The SDL is 1% of payroll for employers above the threshold[2], and submitting a compliant WSP and ATR recovers a mandatory grant of up to 20% of the levy[3] — plus access to discretionary grants.
- Spend on designated groups (black women, black people with disabilities, youth) and on learnerships, internships and apprenticeships carries enhanced recognition and additional sub-indicator points.
Where this supports tenders, note that the PPPFA 2022 regulations score “specific goals” — such as HDI ownership (race, gender and disability) and RDP objectives — rather than a generic B-BBEE level, applied on an 80/20 or 90/10 basis depending on contract value. The Public Procurement Act 28 of 2024 never came into force, and on 17 September 2026 the Constitutional Court declared the whole Act invalid[5], 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 strong skills-development score supports both your scorecard and your bid positioning. This is general information, not financial or legal advice — confirm specifics with your B-BBEE verification agency, SETA or SDF.
Why BOTI
BOTI is an accredited South African corporate training provider with 450 courses and a client base that includes Sasol, Glencore and the City of Johannesburg. We deliver practical, benefit-led training for whole teams — in-house, off-site or remote — and help you structure it so your 6% spend lands as scorecard points and real capability.
Skills-development spend rarely sits alone. Most clients pair this with related programmes and resources:
- Skills development training — to plan a year of delivery around your 6% target.
- Skills Development Facilitator (SDF) training — to equip the person who links the spend to your WSP and ATR.
- Accredited course catalogue — credit-bearing, SETA/QCTO-aligned options that produce qualifying spend.
- In-house and on-site training — group delivery with clean records, usually the most cost-effective format.
- The full BOTI course range — sales, management, finance, HR and technical training for teams.
If you are not sure where to start, our team can map a training plan that meets your 6% target and develops the people who drive your business.
Frequently asked questions
How do I calculate skills development spend for the BEE scorecard?
Take your annual leviable amount — the same payroll base used for the Skills Development Levy — and multiply it by 6%. The result is your target qualifying skills-development spend on black people for the year: 3.5% on learning programmes and 2.5% on bursaries for black students at higher education institutions[1]. For example, a R20 million leviable amount gives a R1.2 million target. Reaching that target earns the headline points for the skills-development element of the B-BBEE Generic Scorecard.
Is the skills development target 6% of payroll?
No. The target is 6% of the leviable amount, not 6% of payroll, profit or turnover. The leviable amount is the remuneration base defined for SDL purposes — the same figure your SDL (1% of payroll) is calculated on. Using the wrong base is the most common error in the calculation, so confirm the leviable amount with your finance team before working out 6%.
What spend counts toward the skills-development target?
In broad terms, qualifying spend includes course and training fees for black employees, related training materials, capped accommodation, travel and catering, salaries for time spent in training, a capped administration portion, and learnership, internship and apprenticeship costs. Spend on designated groups carries enhanced recognition. Your B-BBEE verification agency confirms exactly what qualifies under the current Codes.
How does the skills-development calculation relate to the SDL?
They share a base but are separate. The SDL is a statutory payment of 1% of payroll to SARS, part of which you can recover as a mandatory grant via a compliant WSP and ATR. The 6% skills-development target is a scorecard measure of how much you spend on developing black people. Well-planned accredited training can support both at once, but they are different numbers.
Can BOTI deliver the training to reach our 6% target?
Yes. BOTI is an accredited training provider (Services SETA 12582 and a QCTO-accredited Skills Development Provider) and provides SETA/QCTO-aligned training for your teams, structured so the spend qualifies for your scorecard and supports your WSP. Note that the legacy SETA unit-standard qualifications are migrating to the new QCTO system — accredited enrolment is available now, so please confirm current accreditation when you book. We deliver in-house, off-site or remotely across Johannesburg, Cape Town, Durban, Pretoria and nationwide. Request a free quote on 011-882-8853 or via the booking page.
Request a quote
Turn your 6% target into a planned year of training that earns points. Request a quote and a BOTI consultant will scope accredited training for your team and help you map the spend to your scorecard. Call 011-882-8853 and we will help you size your target and plan against it.
More questions
How are B-BBEE skills development points calculated?
Points are earned across sub-indicators: qualifying spend on black people measured against the target of 6% of the leviable amount (3.5% on learning programmes and 2.5% on bursaries), the number of black people on learnerships, internships and apprenticeships, and bonus points for absorbing learners into jobs afterwards. Reach the 6% target and you earn the bulk of the spend points; spend less and you lose points in proportion. Your verification agency confirms what qualifies under the current Codes.
Is there a B-BBEE points calculator for skills development?
The core sum is simple enough for a spreadsheet: annual leviable amount × 6% = target spend, then compare your actual qualifying spend on black people with that target. A R20 million leviable amount gives a R1.2 million target, and points fall in proportion if you spend less. A calculator cannot decide what qualifies, though; your verification agency confirms that under the current Codes.
What is the leviable amount for B-BBEE skills development?
The leviable amount is your total remuneration as defined for Skills Development Levy purposes: broadly your payroll, with certain exclusions. It is the same figure SARS uses to calculate your SDL at 1% of payroll, so your finance team already reports it every month. Your annual leviable amount is the base for the 6% skills development target, so confirm it with finance first.
If your B-BBEE champion or HR team needs to understand the whole scorecard, not only the skills development element, our one-day B-BBEE Fundamentals Training is a practical starting point for the people who plan and report the spend. BOTI runs it in-house at your premises, at our venue in Sunningdale, Johannesburg, or online.
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.
- Mandatory Grants – Health and Welfare SETA (HWSETA), 2026.
- Pre-2009 Extended Qualifications – South African Qualifications Authority (SAQA), June 2026.
- Godongwana notes Constitutional Court judgment on Public Procurement Act – SAnews (South African Government News Agency), 18 September 2026.
For employers: put your skills levy to work
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