Employers can qualify for a tax rebate of up to R25 000 if a candidate is enrolled in an ABET learner ship program and successfully completes it. If an employee has not been employed by the specific employer prior to enrollment in the ABET learner ship program, the employer will not have to contribute to the UIF for that employee.
It should also be noted that there is a difference between the ABET learner ship and that of formal education. With formal education the learner will get a specific qualification without necessary having practical experience as part of the education. The ABET learner ship entails experiential learning at an employer and the candidate thus also gains practical experience. A learner can receive an allowance while participating in the ABET learner ship program if unemployed. If employed prior to enrollment the employment agreement will be in force and if so stipulated in the contract the employee may still receive remuneration.