An organisation may not claim the salary for an Employee Bursar as part of its Bursary Programme. However, as per 2.1.1.2 of Statement 300 of the Amended General B-BBEE Codes of Good Practice, an organisation may claim a Stipend for an unemployed Bursar.
2.1.1.2 refers: “Skills Development Expenditure on bursaries for ‘Black’ Students at Higher Education Institutions”.
Furthermore, clause 5.5 states: “Salaries or wages paid to an employee participating as a learner in any Learning Programme constitute Skills Development Expenditure if the Learning Programme is a Learnership, Internship and Apprenticeship (Category B, C and D) of the Learning Programme Matrix or a stipend linked to a bursary programme in terms of paragraph 2.1.1.2.”
Historically, this principle results in organisations giving preference to unemployed Bursars, where they can claim a higher overall cost.
Members need to consider the return on investment as well as the B-BBEE points when developing their bursary strategy. Additionally, members must ascertain whether bursaries fall into their Employee Value Proposition (EVP) and their Training Plan before being driven blindly by the B-BBEE points in isolation.
Skills Development Services are on hand to guide members in making expenditure claims.
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