You can claim this tax incentive by filling in an IT180 form, available from the South African Revenue Service (Sars)

Even employers who are exempt from paying the skills development levy can claim this incentive

To claim the Learnership Tax Incentive, you must have entered into a formal learnership contract with the learner/s on your payroll

You only qualify for this incentive if the learnership is registered with a sector education and training authority (seta), or a contract of apprenticeship is registered with the Department of Labour