There are two formal routes for growing your own artisans: an apprenticeship leading to a trade test and a QCTO artisan certificate, and a registered learnership that earns you a section 12H tax allowance of up to R40,000 a year per learner. From 1 March 2026, apprentice minimum allowances are set under Schedule 2 of the National Minimum Wage Act (Government Gazette 54075, 3 February 2026): between R455.00 and R2,654.04 a week, depending on NQF level and credits earned.
Apprenticeships and the trade test
An apprenticeship combines theory at a TVET college with structured workplace experience, ending in the trade test: the External Integrated Summative Assessment (EISA). Passing it earns a nationally recognised Occupational Certificate from the QCTO (www.qcto.org.za), which is what makes someone a qualified artisan.
Minimum entry requirements for the trade test (subject to QCTO determinations):
- An N2 certificate with the relevant trade theory subjects plus 3 years' relevant work experience; or
- Technical trade theory at NQF Level 3 (SETA quality assured) plus 3 years; or
- Grade 9 plus 4 years' relevant work experience.
The process: the apprentice applies at an accredited trade test centre (QCTO on 012 003 1800 or training@qcto.org.za), submits proof of curriculum completion, the workplace logbook and qualifications, and sits the EISA. Experienced workers without formal apprenticeship records can use the Artisan Recognition of Prior Learning (ARPL) route to reach the same trade test.
What you must pay an apprentice
From 1 March 2026, minimum allowances for registered apprentices are set under Schedule 2 of the National Minimum Wage Act, gazetted in Government Gazette 54075 on 3 February 2026. The weekly minimums run from R455.00 to R2,654.04, stepping up by NQF level and by the credits the apprentice has earned, so pay rises as the apprentice progresses through the qualification. Check the gazetted table at www.gov.za or the Department of Employment and Labour for the exact band, and remember that ordinary employees (not on a registered agreement) must get the full National Minimum Wage of R30.23 an hour instead.
Learnerships
A learnership is a 12 to 24 month work-based programme registered under the Skills Development Act, combining structured workplace experience with theory at an accredited provider and certification at NQF levels 1 to 8. Construction learnerships run under CETA (www.ceta.org.za). A learnership can cover an existing employee you are upskilling or an unemployed learner you take on for the programme. For unemployed learners, a stipend is payable; stipend amounts for CETA-funded learners are set per learnership contract and funding agreement, so check the current figures with CETA or in your agreement rather than budgeting off a generic number.
The section 12H tax allowance
Section 12H of the Income Tax Act gives employers a deduction for every registered learnership agreement entered into before the current sunset date of 31 March 2027:
- NQF levels 1 to 6: R40,000 annual allowance, plus a R40,000 completion allowance.
- NQF levels 7 to 9: R20,000 annual, plus R20,000 on completion.
- Learners with a disability: R60,000 (levels 1 to 6) or R50,000 (levels 7 to 9) for both the annual and completion allowances.
For agreements of 24 months or more, the completion allowance is multiplied by the number of consecutive 12-month periods. Example: a 24-month NQF level 4 learnership earns R40,000 a year (R80,000) plus a doubled completion allowance of R80,000, a total deduction of R160,000. The sunset has not been extended beyond 31 March 2027 as of June 2026; confirm the position at www.sars.gov.za before counting on agreements that start late.
CETA funding
CETA pays discretionary grants for learnerships, apprenticeships, bursaries and short skills programmes; the 2026/27 window ran from 9 January to 16 February 2026, and the window moves each year (queries: dgqueries@ceta.org.za). Separately, submitting your Workplace Skills Plan and Annual Training Report by 30 April claims back 20% of your skills development levy. The levy and grant machinery is covered in Skills levies and employment equity.
Worked example: a plumbing apprentice
Tendai, aged 20, joins a plumbing contractor as an apprentice. He attends TVET college part-time (N2 to N4) while working in the business, and is paid at least the gazetted Schedule 2 allowance for his NQF level and credits. After 3 years he completes his workplace logbook, applies at an accredited trade test centre with his N3 plumbing theory and workplace records, and passes the EISA. The QCTO issues his Occupational Certificate as a plumber. His employer registered a learnership agreement covering the training and claims the section 12H allowance of R40,000 per year of the agreement plus the completion allowance, a total deduction of up to R120,000 over a 3-year NQF level 4 agreement.
Common mistakes
- Paying an unregistered "apprentice" below the NMW. The Schedule 2 allowances only apply to registered agreements; an ordinary worker gets R30.23 an hour minimum.
- Missing the registration paperwork. No registered learnership agreement means no section 12H deduction and no CETA funding.
- Banking on s12H past the sunset. Agreements must be in place before 31 March 2027 unless the date is extended.
- Treating the logbook as an afterthought. Without the completed workplace logbook, the apprentice cannot sit the trade test.
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