Tirisano entered into learnership agreements with two employees. Employee A (not disabled as defined) entered into a two year, NQF level 4 learnership. The learnership was signed on 30 April 2021. The learner successfully completed on 31 March 2023.

Employee B (disabled as defined) entered into a one year, NQF level 9 learnership. The learnership agreement was concluded on 1 January 2023. Both agreements comply with all the necessary legislative requirements and they are registered

How do we account it in the normal tax liability