Sondela Academy conservation students learning animal tracking in the bushveld
YIELD Explainer

How YIELD Works

Every concept explained in plain English. No jargon. No small print. Just the numbers.

The Core Idea

Three steps. That is all it takes.

You Host a Learner

Through a registered learnership or internship

Government Rewards You

Tax breaks, PAYE savings, levy grants, B-BBEE points

Your Costs Drop or Disappear

Training pays for itself -- often with money to spare

This is legal. This is intentional. This is what the government designed skills development legislation to achieve.

The Four Incentives

Each one works independently. Stack them and the numbers get serious.

Section 12H Tax Deduction

For every learner you host, SARS lets you deduct R40,000 from your taxable income.

Worked Example

Learners hosted10
Deduction per learnerR40,000
Total off taxable incomeR400,000
Cash saving (at 27% corporate tax)R108,000

Source: Section 12H · Income Tax Act No. 58 of 1962

Employment Tax Incentive (ETI)

For every qualifying young employee, you keep R2,500 per month of their PAYE.

Worked Example

Qualifying employees10
PAYE retained per person/monthR2,500
Duration24 months
Total PAYE savingR600,000

Source: Employment Tax Incentive Act · Amended April 2025

Skills Development Levy Grant

You are already paying 1% of payroll as a skills levy. YIELD helps you claim 20% back.

Worked Example

Annual payrollR5,000,000
Skills levy (1%)R50,000
Mandatory grant (20%)20%
Amount claimed backR10,000

Source: Skills Development Levies Act

B-BBEE Skills Development Points

Skills development is the highest-weighted element on the tourism B-BBEE scorecard.

How It Works

Hosting learners through a registered learnership earns your business skills development points on the B-BBEE scorecard. In tourism, this element carries more weight than any other.

Points are awarded based on your skills development spend as a percentage of payroll, and on the number of black learners absorbed into employment after training.

An improvement of even one B-BBEE level can unlock new tenders, preferred-supplier agreements, and procurement contracts that were previously out of reach.

Source: Tourism Sector Code

The Stacking Effect

Drag the slider to see how the incentives compound as you add learners.

Estimates only. Based on standard Section 12H (NQF 1-6, non-disabled), ETI (youth 18-29), and illustrative SDL figures. Your actual entitlements may differ. Consult a registered tax practitioner.

5
S12H Tax Deduction R54,000
ETI PAYE Saving R150,000
SDL Levy Grant R40,000
Estimated Annual Total R244,000

Illustrative figures. Actual savings depend on your tax rate, payroll, and SETA registration. B-BBEE value not included in total.

The Sondela Difference

You could try to do this alone. Here is what that looks like.

Task On Your Own With Sondela through YIELD
SETA Registration You navigate the forms, deadlines, and back-and-forth Handled by Sondela
Curriculum Source a SETA-accredited programme yourself Handled by Sondela
Assessment Find registered assessors and moderators Handled by Sondela
Compliance Track attendance, logbooks, quarterly reports Handled by Sondela
Training Delivery Build training capacity in-house or outsource piecemeal Handled by Sondela
Your Role Project manager, compliance officer, trainer Host the learner. We do the rest.

Frequently Asked Questions

The questions we get asked most.

What are the costs to my business?

The YIELD Programme has three engagement levels, each with transparent pricing:

  • DISCOVER Workshop: R6,500 per delegate (excl. VAT) for a full-day session at Sondela Academy. You leave with a personalised incentive diagnostic report showing exactly what your business could claim.
  • DEPLOY Host Partnership: From R25,000 per year (excl. VAT). Sondela places trained students in your workplace. You provide the environment; we handle SETA registration, compliance, and B-BBEE reporting.
  • DESIGN Full Programme: From R220,000 in Year 1 (excl. VAT). TiOLi and Sondela design, register, and manage a bespoke learnership programme tailored to your business.

The critical insight is that these costs are typically offset — often entirely — by the government incentives you unlock. A business hosting 5 learners through DEPLOY could potentially recover R120,000 to R250,000 per year through Section 12H tax deductions, ETI offsets, and SDL levy grants. Actual recovery depends on your eligibility, sector, and tax position.

The DISCOVER workshop is designed to give you your specific numbers before you commit to anything further. See the three pathways in detail →

Do I need to be registered with a SETA?
Yes, but Sondela handles this for you. We manage the full SETA registration process including the learnership agreement, workplace approval, and learner enrolment. You sign. We file.
Can I really stack all four incentives at once?
Yes. Each incentive operates under a different piece of legislation. S12H is a tax deduction, ETI is a PAYE reduction, the SDL grant is a levy refund, and B-BBEE is a scorecard benefit. They are designed to work together. Eligibility for each incentive depends on your specific business circumstances — consult a registered tax practitioner to confirm what applies to you.
Is my business too small for this?
If you are paying corporate tax and have space for even one learner, the Section 12H deduction and ETI may apply, subject to meeting the specific qualifying criteria under each Act. The SDL levy grant requires a payroll above R500,000 per year. YIELD is designed to work for businesses of all sizes -- the diagnostic tool gives you an indicative estimate, but a tax practitioner should confirm your eligibility.
How long does it take to set up?
From your first conversation to having a learner on site, the typical timeline is 4 to 6 weeks. SETA registration and learner matching happen in parallel, so there is no wasted time.
Does this only work for tourism and hospitality?
The tax incentives (S12H and ETI) apply across all sectors. The B-BBEE weighting we highlight is specific to the Tourism Sector Code, but every sector has skills development on its scorecard. If you operate outside tourism, YIELD still works -- the numbers just shift slightly.
What is the real saving for a typical business?
A mid-size lodge hosting 5 learners could potentially save in the region of R120,000 to R250,000 per year when all incentives are stacked — though actual figures depend on eligibility, NQF levels, and SARS assessment. The YIELD diagnostic tool gives you an indicative estimate based on your payroll, headcount, and tax position. We recommend independent tax advice to confirm your specific entitlements.

Ready to see your numbers?

Run the free diagnostic or book a workshop. Either way, you will know exactly where you stand.

YIELD Diagnostic Tool Book a DISCOVER Workshop