Section C 15200

SIC Code 15200 for Manufacture of footwear in South Africa

SIC Code
15200
Activity / Sector
Manufacture of footwear
Section
Section C – Manufacturing
Division
Division 15 – Manufacture of leather and related products
SETA Allocation
Not formally allocated
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 15200 cover?

SIC code 15200 (Manufacture of footwear) officially classifies economic activities and establishments primarily engaged in manufacture of footwear in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 15 (Manufacture of leather and related products) within Section C (Manufacturing).

Which businesses use SIC code 15200?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on manufacture of footwear. 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 15200 sit in the SIC hierarchy?

Section C – Manufacturing

Section C encompasses the broader economic sector for manufacturing. View all codes in Section C →

Division 15 – Manufacture of leather and related products

Division 15 organizes specialized subclasses relating to manufacture of leather and related products. View all codes in Division 15 →

SETA and ETI information for SIC code 15200

SETA allocation

This SIC code is officially allocated to Not formally allocated. 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.)

ETI eligibility

Employers operating under SIC code 15200 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 31340 – Manufacture of footwear. When updating company records or CIPC registration profiles from older systems, map code 31340 directly to SIC 7 code 15200.

Related SIC codes in Division 15

Other official 5-digit subclasses under Division 15 (Manufacture of leather and related products):

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 15200

What does SIC code 15200 cover in South Africa?

SIC code 15200 officially classifies establishments primarily engaged in manufacture of footwear under Division 15 (Manufacture of leather and related products), Section C in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 15200?

Companies, commercial enterprises, contractors and registered entities whose core operation is manufacture of footwear use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 15200?

This SIC code is allocated to Not formally allocated for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 15200 eligible for ETI?

Employers operating under SIC code 15200 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 15200?

Under the previous SIC Edition 5 classification, this activity corresponded to code 31340 (Manufacture of footwear).

Official sources

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