Section E 36000

SIC Code 36000 for Water collection, treatment and supply in South Africa

SIC Code
36000
Activity / Sector
Water collection, treatment and supply
Section
Section E – Water supply; sewerage, waste management and remediation activities
Division
Division 36 – Water collection, treatment and 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 36000 cover?

SIC code 36000 (Water collection, treatment and supply) officially classifies economic activities and establishments primarily engaged in water collection, treatment and supply in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 36 (Water collection, treatment and supply) within Section E (Water supply; sewerage, waste management and remediation activities).

Which businesses use SIC code 36000?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on water collection, treatment and supply. 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 36000 sit in the SIC hierarchy?

Section E – Water supply; sewerage, waste management and remediation activities

Section E encompasses the broader economic sector for water supply; sewerage, waste management and remediation activities. View all codes in Section E →

Division 36 – Water collection, treatment and supply

Division 36 organizes specialized subclasses relating to water collection, treatment and supply. View all codes in Division 36 →

SETA and ETI information for SIC code 36000

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 36000 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 42010 – Water collection, treatment and supply. When updating company records or CIPC registration profiles from older systems, map code 42010 directly to SIC 7 code 36000.

Related SIC codes in Division 36

Other official 5-digit subclasses under Division 36 (Water collection, treatment and 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 36000

What does SIC code 36000 cover in South Africa?

SIC code 36000 officially classifies establishments primarily engaged in water collection, treatment and supply under Division 36 (Water collection, treatment and supply), Section E in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 36000?

Companies, commercial enterprises, contractors and registered entities whose core operation is water collection, treatment and supply use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 36000?

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

Is SIC code 36000 eligible for ETI?

Employers operating under SIC code 36000 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 36000?

Under the previous SIC Edition 5 classification, this activity corresponded to code 42010 (Water collection, treatment and supply).

Official sources

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