Thesis (MTech (Human Resource Management)--Cape Peninsula University of Technology, 2009 / This thesis explores the barriers/constraints that the SMME may experience whilst attempting
to recover their skills levies from the wholesale and retail SETA (W&RSETA).
Skills development legislation was introduced in South Africa to address the previous
disparities in education and training. The Skills Development Levies Act (SOLA) of 1999
established the introduction of skills levies. The SOLA stipulated that all companies with an
annual payroll in excess of R 500 000 would be required to pay skills levies to the South
African Revenue Service (SARS). SARS then distributes the funds to the relevant sector
education and training authority (SETA). The company would then have the option of
recovering up to seventy percent of its skills levies, provided that it had implemented various
skills development and training initiatives throughout the year. While larger companies may
be more attuned in terms of recovering these levies, small, micro and medium enterprises
(SMMEs) may experience difficulties in doing so.
The research design included a descriptive study of both qualitative and quantitative
components. The investigation was conducted by interviewing twenty stakeholders within the
wholesale and retail sector. The stakeholders were divided into two categories, namely
SMMEs and the assistants to SMMEs.
The information was analysed within the context of the twenty stakeholders interviewed who
were located in the Westem Cape area and registered with the W&RSETA. The findings
indicated that the main constraints that SMMEs may be experiencing whilst attempting to
recover their skills levies from the W&RSETA included: a lack of understanding of the grant
recovery system; lack of time; burdensome administration; a lack of finance; and a lack of
communication and support from the W&RSETA
This research would be a pilot study that would provide a basis for a future study which may
seek to provide practical recommendations to policy makers both in govemment and the
private sector, in terms of assisting levy paying SMMEs within the W&RSETA to recover skills levies.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:cput/oai:localhost:20.500.11838/1747 |
| Date | January 2009 |
| Creators | Hess, Allison |
| Publisher | Cape Peninsula University of Technology |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Rights | http://creativecommons.org/licenses/by-nc-sa/3.0/za/ |
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