Employers do not have to make Unemployment Insurance Fund contributions if the employees were not employed by the specific company prior to the attendance of the Fundamental Learner Ship programs. It will however, be necessary to do so if the employees were already employed before they attended the Fundamentals Learner ship programs. Employers can also get a tax rebate of up to R25000 and even more rebates if the employees successfully complete the Fundamentals Learner ship programs. Employed attendees will receive income as agreed with the employer while on training while unemployed attendees will receive an allowance. The Fundamentals Learner ship program entails practical work to obtain the qualification at the end of the day.