{"id":2000,"date":"2018-10-15T06:47:01","date_gmt":"2018-10-15T06:47:01","guid":{"rendered":"http:\/\/clockworkapp.co.za\/?p=2000"},"modified":"2018-10-15T06:47:01","modified_gmt":"2018-10-15T06:47:01","slug":"tax-benefits-people-disabilities","status":"publish","type":"post","link":"https:\/\/clockworkapp.co.za\/tax-benefits-people-disabilities\/","title":{"rendered":"Tax benefits for employing people with disabilities"},"content":{"rendered":"

Introduction<\/h3>\n

There are tax benefits for enrolling a person with a disability into a learnership commissioned by your organisation. This involves a deduction at commencement and another deduction upon completion.<\/p>\n

These are claimable from the South African Revenue Services (SARS) and is not related to the cash incentive offered by Fasset called the Learnership Cash Grant (LCG). The deductions are outlined below in Table 1.<\/p>\n

Table 1: Tax deductions<\/p>\n

\"Tax\"<\/h3>\n

Example<\/h3>\n

For example, if a learnership for one learner with a disability starts on the 1st<\/sup> of March 2018 and ends on the 30th<\/sup> of August 2019 (18 months) your organisation may claim a commencement allowance of R50 000 from SARS on the 1st<\/sup> of March 2018. They are then able to claim a R75000 (R50 000 x 1.5) completion allowance from SARS on the 30th<\/sup> of August 2019. If the learnership is shorter than 12 months the allowance must be claimed pro-rata.<\/p>\n

How to claim deduction<\/h3>\n

According to Fasset, the process to claim your deductions is not an onerous one. To claim your deduction you need to submit the following to SARS:<\/p>\n