Section C 22110

SIC Code 22110 for Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres in South Africa

SIC Code
22110
Activity / Sector
Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
Section
Section C – Manufacturing
Division
Division 22 – Manufacture of rubber and plastics products
SETA Allocation
merSETA
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 22110 cover?

SIC code 22110 (Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres) officially classifies economic activities and establishments primarily engaged in manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 22 (Manufacture of rubber and plastics products) within Section C (Manufacturing).

Which businesses use SIC code 22110?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres. 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 22110 sit in the SIC hierarchy?

Section C – Manufacturing

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

Division 22 – Manufacture of rubber and plastics products

Division 22 organizes specialized subclasses relating to manufacture of rubber and plastics products. View all codes in Division 22 →

SETA and ETI information for SIC code 22110

SETA allocation

This SIC code is officially allocated to merSETA. 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.)

🎓 merSETA
Manufacturing, Engineering and Related Services SETA

ETI eligibility

Employers operating under SIC code 22110 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 33511 – Manufacture of rubber tyres and tubes. When updating company records or CIPC registration profiles from older systems, map code 33511 directly to SIC 7 code 22110.

Related SIC codes in Division 22

Other official 5-digit subclasses under Division 22 (Manufacture of rubber and plastics 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 22110

What does SIC code 22110 cover in South Africa?

SIC code 22110 officially classifies establishments primarily engaged in manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres under Division 22 (Manufacture of rubber and plastics products), Section C in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 22110?

Companies, commercial enterprises, contractors and registered entities whose core operation is manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 22110?

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

Is SIC code 22110 eligible for ETI?

Employers operating under SIC code 22110 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 22110?

Under the previous SIC Edition 5 classification, this activity corresponded to code 33511 (Manufacture of rubber tyres and tubes).

Official sources

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