Section D 35101

SIC Code 35101 for Generation of electricity in South Africa

SIC Code
35101
Activity / Sector
Generation of electricity
Section
Section D – Electricity, gas, steam and air conditioning supply
Division
Division 35 – Electricity, gas, steam and air conditioning supply
SETA Allocation
EWSETA
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 35101 cover?

SIC code 35101 (Generation of electricity) officially classifies economic activities and establishments primarily engaged in generation of electricity in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 35 (Electricity, gas, steam and air conditioning supply) within Section D (Electricity, gas, steam and air conditioning supply).

Which businesses use SIC code 35101?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on generation of electricity. 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 35101 sit in the SIC hierarchy?

Section D – Electricity, gas, steam and air conditioning supply

Section D encompasses the broader economic sector for electricity, gas, steam and air conditioning supply. View all codes in Section D →

Division 35 – Electricity, gas, steam and air conditioning supply

Division 35 organizes specialized subclasses relating to electricity, gas, steam and air conditioning supply. View all codes in Division 35 →

SETA and ETI information for SIC code 35101

SETA allocation

This SIC code is officially allocated to EWSETA. 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.)

🎓 EWSETA
Energy and Water SETA

ETI eligibility

Employers operating under SIC code 35101 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 41010 – Generation of electricity. When updating company records or CIPC registration profiles from older systems, map code 41010 directly to SIC 7 code 35101.

Related SIC codes in Division 35

Other official 5-digit subclasses under Division 35 (Electricity, gas, steam and air conditioning supply):

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 35101

What does SIC code 35101 cover in South Africa?

SIC code 35101 officially classifies establishments primarily engaged in generation of electricity under Division 35 (Electricity, gas, steam and air conditioning supply), Section D in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 35101?

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

Which SETA covers SIC code 35101?

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

Is SIC code 35101 eligible for ETI?

Employers operating under SIC code 35101 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 35101?

Under the previous SIC Edition 5 classification, this activity corresponded to code 41010 (Generation of electricity).

Official sources

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