Section B 08109

SIC Code 08109 for Other quarrying of stone, sand and clay in South Africa

SIC Code
08109
Activity / Sector
Other quarrying of stone, sand and clay
Section
Section B – Mining and quarrying
Division
Division 08 – Other mining and quarrying
SETA Allocation
MQA
ETI Status
Eligible
Compliance Risk Score
10 /10
Verified Official Source
International Crosswalk
Previous Edition Migration
Complete Hierarchy
Size/Threshold Documented
Trade or Export Match
Legacy Crosswalk
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Tax & Compliance 2026/27
Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

What does SIC code 08109 cover?

SIC code 08109 (Other quarrying of stone, sand and clay) officially classifies economic activities and establishments primarily engaged in other quarrying of stone, sand and clay in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 08 (Other mining and quarrying) within Section B (Mining and quarrying).

Which businesses use SIC code 08109?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on other quarrying of stone, sand and clay. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.

The following official business entity types in South Africa classify under this SIC code as a primary or related activity:

Where does SIC code 08109 sit in the SIC hierarchy?

Section B – Mining and quarrying

Section B encompasses the broader economic sector for mining and quarrying. View all codes in Section B →

Division 08 – Other mining and quarrying

Division 08 organizes specialized subclasses relating to other mining and quarrying. View all codes in Division 08 →

SETA and ETI information for SIC code 08109

SETA allocation

This SIC code is officially allocated to MQA. Employers registered under this code submit their Workplace Skills Plans (WSP) and Annual Training Reports (ATR) to the relevant SETA to claim mandatory and discretionary skills development grants. (Note: The SIC code determines economic activity classification, whereas SETA allocation governs skills development levy administration and training grants.)

🎓 MQA
Mining Qualifications Authority

ETI eligibility

Employers operating under SIC code 08109 kwalifiseer om die Indiensnemingsbelastingaansporing (ETI) te eis vir kwalifiserende jong werknemers wat tussen die nasionale minimumloon en R6 500 per maand verdien, mits alle standaard SARS-belastingnakomingsvereistes nagekom word. See ETI guide & tax resources →

Previous SIC classification

Under the previous South African SIC Edition 5 classification, this activity corresponded to code 25010 – Other quarrying of stone, sand and clay. When updating company records or CIPC registration profiles from older systems, map code 25010 directly to SIC 7 code 08109.

Related SIC codes in Division 08

Other official 5-digit subclasses under Division 08 (Other mining and quarrying):

Related occupations for this industry

Note: These are occupations associated with the broader industry and do not determine a company's official SIC classification.

Business compliance references

SIC classification identifies a business activity for CIPC registration, SARS income tax returns, and sector licensing. Specific tax liabilities, corporate income tax (27%), VAT registration (15% mandatory above R1m turnover), and PAYE brackets depend on the company's legal entity structure and revenue rather than the SIC code itself. View South African tax resources →

Common questions about SIC code 08109

What does SIC code 08109 cover in South Africa?

SIC code 08109 officially classifies establishments primarily engaged in other quarrying of stone, sand and clay under Division 08 (Other mining and quarrying), Section B in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 08109?

Companies, commercial enterprises, contractors and registered entities whose core operation is other quarrying of stone, sand and clay use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 08109?

This SIC code is allocated to MQA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 08109 eligible for ETI?

Employers operating under SIC code 08109 are eligible to claim the Employment Tax Incentive (ETI) for qualifying young employees subject to standard SARS criteria.

What was the previous SIC 5 code for 08109?

Under the previous SIC Edition 5 classification, this activity corresponded to code 25010 (Other quarrying of stone, sand and clay).

Official sources

This classification data is sourced from official South African government publications: