Employers may claim back SDLs paid to SARS. In accordance with regulations to the SDA, a company may claim back two mandatory grants. These grants are automatically paid to you if the employer complies with the grant criteria and are funded out of the 50% credit recorded on the CETA’s books. There are two types:

	Planning Grant / WSP- 50% of the levy paid is returned upon submission and approval of a Workplace Skills Plan (WSP) (training plan) to CETA.
	Implementation Grant / ATR

a) Workplace Skills Plan

ARE YOU HESITANT TO REGISTER YOUR EMPLOYERS ON THE FULL LEARNSHIP PROGRAMME DUE TO ITS DURATION?

Register them with CETA on a programme that will enable them to accumulate credits towards a SAQA registered qualification

The WSP identifies training planned for each annual period from 1 April to 31 March. It allows the employer to claim back 50% of their levy. The WSP must be completed in the CETA electronic format and submitted by the deadline date. The WSP is an important application as it is a requirement for participation in all other CETA grants and incentives, e.g. Learnerships, skills programmes etc.

The ATR reports on training implemented for the annual period from 1 April to 31 March. The ATR must be completed in CETA’s specified format and submitted by the deadline date.

c) Discretionary Grants

It is a grant that is paid to registered employers at CETA’s discretion upon expressing interest in obtaining financial assistance from CETA with the intention to pursue relevant skills development projects. It comprises 20% of the levies that would have been paid to SARS.

These grants cover many issues and are funded out of the 10% allocation of the Levy referred to above. The individual 10% Levy payments are put into a single Fund for claiming by levy payers. Please note that the claims for discretionary grants are not limited to the 10% paid, but are subject to the availability of funds. Levy Payers to SETA 05 (CETA) are entitled to claim the following Discretionary Grants:

Learnerships and skills programmes - CETA makes contributions to registered Learnerships please refer to the guideline on Learnership payments

Projects - CETA funds many different types of strategic initiatives in whole or in part. An indication of the types of projects to be funded is set out below.

	a)			Leaderships (inclusive of RPL, ABET, Skills Programmes, Mentorship).
	b)			SMME Development (Entrepreneur Skills)
	c)			Scarce Skills
	d)			Research & Development
	e)			Bursary

This list is not exhaustive and other projects over and above the committed funds can be funded, subject to availability of funds. CETA may also retain 10% of the SDL paid, for strategic operations (this will be added to any unclaimed levies by the CETA.) CETA uses 10% of the SDL paid for administration, as per the SDA. The remaining 20% is channeled to the NSF to fund national social projects supporting skills development.

d) WSP Agents / Group SDFs

A WSP Agent and Group SDF is an employee, or an external consultant to the employer, who offer free assistance to communicate and pass on information about the CETA processes. The SDF is required to update him/herself with changes within skills development process, CETA developments, and to communicate these back to the employer and the employees within the organisation. For larger employers, the SDF should be elected by means of consultation.

e) Mandatory Grants

It is a grant that is paid to CETA registered employers upon submission and approval of their Workplace Skills Plan (WSP) for the financial year. It comprises 50% of the skills development levies that employers would have paid to SARS.

Once registered an employer will be able to access mandatory grants from CETA. These mandatory grants are available to all employers who currently pay their SDL to CETA via SARS. Actual training costs are not reimbursed; instead, a percentage of the SDL paid is refunded.

f) Learnerships

A learnership is a work-based education and training programme geared towards a qualification and is the key to the success of the NSA's skills development strategy. Based on the history of education and training in the sector, CETA together with the professional bodies, converted available training programmes and qualifications to Learnerships. The current list of registered learnerships and the registration process and documentation is available from the Learnership section. Learnerships are available to employers who meet specific CETA criteria, which differ from year to year. Current criteria and an application form can be obtained from the Learnership section.

Employers implementing Learnerships are also able to enjoy tax deductions, available via SARS. An amendment to the Income Tax Act provides tax deductions for different types of learnerships. Further details, are obtainable form your local SARS office or website.

OTHER BENEFITS

Free Assistance (e.g. Assessor Training and WSP assistance)
CETA has the people and systems in place to facilitate the preparation and submission of Workplace Skills Plans and Implementation Reports. This service is free and of particular value to smaller levy-payers and those employing < 150 employees who perhaps do not have the in-house administration available. Contact your local CETA Regional Office for more advise.

CETA can also lend assistance with the preparation of electronic WSP’s. All assistance and employer services are free. To source such assistance, all an employer needs to do is to contact their local CETA office, where special WSP Agents are available. CETA facilitates the training of Assessors for the Construction Sector so that there is always a pool of qualified and competent Assessors available.