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THE

BEECHAMBER

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NEWS

CLAIMING PRE-PAID SALARIES OR WAGES



Many organisations choose to make upfront payments for Learnership salaries or wages. However, when opting to go this route, an organisation may only claim in the specified Measurement Period that aligns with the corresponding financial period.


For example, in October 2022, ABC Traders makes an upfront payment for Learnership salaries or wages. In December, their financial year ends; thus, a new Measurement Period begins. At ABC Traders, following B-BBEE Verification, may only claim from October 2022 to December 2022. The upfront payment for salaries or wages between January and September 2023 fall outside the Measurement Period, so it will not form part of this claim but for the next B-BBEE Verification. The result of this scenario is that only the salaries or wages payment for October, November and December 2022 are claimable.


Skills Development Services are available for Members for assistance around upfront payments for Learnerships.

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