Learnership regulations and UIF 14

Can anyone advise what the regulations are regarding the payment of UIF by learners on a learnership?

Where can I source the information?

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About Des Squire

I specialise in Employment Equity and Skills Development issues. Qualified facilitator, assessor, moderator, verifier and SDF. Available for any related assignments and or freelance work. If ou have a need let's meet to discuss. Quotes for training on request.

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14 thoughts on “Learnership regulations and UIF

  • Janelle Gravett

    Morning Des and Sylvia

    Yes Des I would agree with that – however, I don’t see any updating of SD5!  Only the allowances!

    Sylvia I will be very interested to see what your DHET contact says.

  • Des Squire Post author

    According to my sources at “Labour Guide” who I trust 100% –  when an Act is amended then a related sectoral determination will need to be amended also. The only exception will be minimum wages that increase on an annual basis.

  • Des Squire Post author

    Janelle – I would assume the amendments to the Act will supersede the SD 5 you refer to and that a new determination or amendment will have to be drawn up. Sylvia is more up to date on this so I am hoping she will comment.

  • Janelle Gravett

    Hi Sello

    You need to contact the SETA that has registered the learners so that you can get the form that states the learners have been uploaded to the NLRD and gives their progress.  Then you can submit that form to SARS for the tax rebate.

    Remember that the Tax Rebate is on the Company Tax paid.  It is also pro-rated according to the tax year.

  • Janelle Gravett

    Hi Des

    Thanks!  Yes I see what you are referring to.  It would appear that 18.2 now pay UIF – but I still don’t see how that can be done on a stipend that is governed by the Public Management Finance Act!

    Maybe someone out there can comment!

  • Des Squire Post author

    Hi Janelle

    At the opening to the amendments – I refer you to “substitution of section 3” and to the “application of the act”. This outlines those excluded from the act and you will see this no longer includes the 18.2 learners who were previously included. hope this makes sense.

  • Janelle Gravett


    I looked at the document you referred to Sylvia but I couldn’t find the section that refers to UIF of 18.2 learners.

    My understanding is that 18.2 receiving a stipend funded by the SETA would NOT have to pay UIF.  This is according to the Sectorial Determination 5 Learnerships (can be found on the DoL website).  I am not sure how this would apply to UNFUNDED learners where the employer is paying the stipend to the learner.  The Funded learner stipend is also subject to the regulations of the Public Finance Management Act.

    Maybe someone else can give more clarity!

  • Des Squire Post author

    So am I  right in saying that 18.2 learners are now obliged to pay the UIF contributions.

    Getting up to date legislation is difficult. 

    SARS web site still says they are still exempt???

  • Sylvia F. Hammond

    Good morning Des,

    Yes that was changed just recently by the amendments contained in the Unemployment Insurance Amendment Act 10 of 2016. For some reason – this discussion is not allowing me to upload the file so I will put it in the Downloads section – click on the Knowledge Area and it is one of the sub-headings.