Generally, expenses on bursaries for employees do not constitute Skills Development Expenditure if an organisation can recover any of the employee's expenses or if the grant is conditional in any way. However, the following two conditions are acceptable as part of an employee obligation whereby expenses will be recognised:
Successful completion of studies within an identified period; or
The continuation of employment for a stated period following the successful completion of their studies which does not extend the period of their studies.
We encourage Members to align conditional obligations for Bursaries to requirements under B-BBEE legislation.
Skills Development Services are available to Members in assisting with developing sound Bursary strategies.
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