Section C 25921

SIC Code 25921 for Treatment and coating of metals in South Africa

SIC Code
25921
Activity / Sector
Treatment and coating of metals
Section
Section C – Manufacturing
Division
Division 25 – Manufacture of fabricated metal products, except machinery and equipment
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
  </div>
</div>
Tax & Compliance 2026/27
Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

What does SIC code 25921 cover?

SIC code 25921 (Treatment and coating of metals) officially classifies economic activities and establishments primarily engaged in treatment and coating of metals in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 25 (Manufacture of fabricated metal products, except machinery and equipment) within Section C (Manufacturing).

Which businesses use SIC code 25921?

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

Where does SIC code 25921 sit in the SIC hierarchy?

Section C – Manufacturing

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

Division 25 – Manufacture of fabricated metal products, except machinery and equipment

Division 25 organizes specialized subclasses relating to manufacture of fabricated metal products, except machinery and equipment. View all codes in Division 25 →

SETA and ETI information for SIC code 25921

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 25921 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 35492 – Treatment and coating. When updating company records or CIPC registration profiles from older systems, map code 35492 directly to SIC 7 code 25921.

Related SIC codes in Division 25

Other official 5-digit subclasses under Division 25 (Manufacture of fabricated metal products, except machinery and equipment):

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 25921

What does SIC code 25921 cover in South Africa?

SIC code 25921 officially classifies establishments primarily engaged in treatment and coating of metals under Division 25 (Manufacture of fabricated metal products, except machinery and equipment), Section C in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 25921?

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

Which SETA covers SIC code 25921?

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

Is SIC code 25921 eligible for ETI?

Employers operating under SIC code 25921 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 25921?

Under the previous SIC Edition 5 classification, this activity corresponded to code 35492 (Treatment and coating).

Official sources

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